Rule 48(5) of the CGST Rules, 2017 (“CGST Rules”) states that if the invoice issued by a person to whom Rule 48(4) of the CGST Rules (i.e., e-invoice in Form GST INV-01 as prescribed) applies is not generated in accordance with the said sub- rule, the same will not be considered as a valid tax invoice. Thus, if an invoice is not registered on the IRP, then such an invoice would not be treated as a valid tax invoice as not having valid IRN for availing GST credit and all GST related matters.
Source: a2ztaxcorp.com
