E-Invoice
An invoice authenticated electronically through the GST Invoice Registration Portal (IRP), generating a unique Invoice Reference Number (IRN), mandatory for specified turnover thresholds.
Related terms
- Disclaimer of Opinion
Issued when the auditor is unable to obtain sufficient appropriate evidence and the possible effects could be both material and pervasive — the auditor does not express an opinion at all.
- Duplicate Invoice
The same purchase invoice entered into the books more than once, whether through re-entry, a restored backup, or two near-identical vendor records.
- E-Way Bill
An electronic document required for the movement of goods above a specified value, generated on the GST portal before the goods are transported.
- Emphasis of Matter
A paragraph in the auditor's report drawing attention to a matter already appropriately presented or disclosed, without modifying the opinion.
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