Why to generate the electronic  Invoice reference number in  revised GST

As we know in case of supply of goods  we need to issue three copies of invoice. These copies are used in following manner.

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

No need to carry duplicate invoice by transporter if GST  IRN number is generated

The transporter is not required to carry a duplicate copy if the supplier obtains an GST invoice reference number. This number can be obtained electronically from GSTIN. The manner of obtaining electronic invoice reference number is explained below.The Invoice Reference Number shall be valid for a period of 30 days from the date of uploading. The registered taxable person shall produce the IRN for verification to Proper office when required.

How to generate the electronic Invoice reference number in GST

A registered taxable person may obtain an Invoice Reference Number from the GST Common Portal. to obtain the IRN he is required to uploade, on the said Portal, a tax invoice issued by him in FORM GST INV-1. The format of GST INV-1 is available here.

The supplier will be required to provide the necessary information form GST INV-1.

Details of receiver:

Name
Address
State
State Code
GSTIN/Unique ID

Details of consignee

Name
Address
State
State Code
GSTIN/Unique ID

Apart from it other information like description of Goods, HSN code,Qty,discount, taxable value and amount of tax are also required.