UCE 2 GST E-invoice Quiz

IRN is combination of

• Supplier GSTIN
• Voucher details like voucher number, date
• Document Type
• Financial year
• All of these

Answer explanation

Jupiter is a gas giant made primarily of hydrogen and helium. Unlike terrestrial planets that have solid surfaces, gas giants like Jupiter don't have a well-defined solid surface, allowing them to accumulate more mass in a gaseous form. This composition has allowed Jupiter to grow significantly larger than planets with solid surfaces.

IRN cannot be cancelled if

• Goods not despatched
• Invoice not signed by the Admin
• e-Way Bill has already been verified by officer
• All of these

Documents Not Applicable for e-Invoicing

• B2C Transactions
• Multiplex Cinema
• Reverse Charged Invoices (Inward Supplies for reverse chargeable items/services)
• Government department, Local Authority
• All of these

Format C of offline tool captures details of

• B2B
• B2G
• Export Invoices
• All of these

What is the right process for cancellation of IRN

• a) F10 (Cancel IRN) - Reason for cancellation and enter the Remarks b) Alt+Z (Exchange) > Send for e-Invoicing c) Cancel/ Mark transaction as optional
• a) F10 (Cancel IRN) - cancellation Remarks are not mandatory b) Alt+Z (Exchange) > Send for e-Invoicing c) Cancel/ Mark transaction as optional
• a) F10 (Cancel IRN) - Reason for cancellation and enter the Remarks b) Alt+Z (Exchange) > Send for e-Invoicing

e-Invoice can be generated for

• Receipts Voucher
• Journal Voucher
• Sales Voucher
• All of these

e-invoice is not required for NIL or exempted items, because

• Its not a taxable supplies
• ITC is not allowed on this
• No validation build
• All of these

Provide e-Invoice details not shown while saving voucher, due to

• Billed to Consumer
• Nil or exempt items
• Date is lesser than applicability date
• All of these

Tax Invoice raised on 29th Apr'24 with wrong Quantity. How to cancel IRN?

• F10: Cancel IRN
• Send e-Invoice for Exchange
• Cancel Transaction
• Issue Credit Note
• All of these

Am a Trader and using TallyPrime for generating E-way bill. Now e-Invoicing is applicable, what are the Prerequisites to start with? Choose the possible guidelines

• Register on IRP
• As API registration done for e-way bill, use the same for generating e-Invoice
• Register API for e-invoicing to create username and password
• Enable e-Invoicing from Tally and start generating
• All of these