What are different access mechanisms for e-Invoicing under GST?

Below two are the major access mechanisms in e-Invoicing structure under GST:

  • Web based access mechanism
    In this method, IRN can be generated using the offline Excel-based utility files.
  • API based access mechanism
    GST APIs are used to facilitate the exchange of data between the taxpayer’s ERP or GSP systems & the IRP portal.

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