IRN if required for GTA registered person charging 12% GST - Goods and Services Tax - GST

Dear Expert, Please advise the following query. A person registered under GTA under the GST Act, 2017 and wants to issue invoice without IRN to customer charging GST @12% under FCM (forward charge basis) and his turnover exceeds Rs.5 Cr. for previous year 2023-24. Whether, he should issue e-invoice( IRN invoice) under rule 48(4) of the CGST Rules,2017 . If not, the recipient can avail the GST paid without IRN invoice from GTA supplier for taking ITC as per laws?