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).

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