accountant · medium
E-invoice — which invoices need IRN?
For each invoice, does **e-invoicing (IRN)** apply? Answer yes or no.
1. B2B sale ₹60,000; aggregate turnover ₹8 crore 2. B2C retail sale ₹40,000; aggregate turnover ₹8 crore 3. B2B sale ₹25,000; aggregate turnover ₹3 crore
Also: how many characters is the **IRN**?
Constraints
Ignore notified exceptions (e.g. SEZ/export nuances).