Holders Inverness Caledonian Thistle begin their defence of the trophy at home to Championship rivals Dunfermline Athletic.
The draw for the second round will be made at 1.00pm on Thursday and will be streamed live on the SPFL Facebook page.
The eight cross border clubs - Sutton United, Boreham Wood, Bohemians, Sligo Rovers, Crusaders, Coleraine, The New Saints and Connah’s Quay Nomads - enter the competition in round two, with ties to be played on the weekend of September 8/9.
Full list of first round ties and venues
Tuesday 14 August, 2018
Alloa Athletic v Stirling Albion
Indodrill Stadium, kick-off 7.45pm
Annan Athletic v Celtic Colts
Galabank, kick-off 7.45pm
Berwick Rangers v Airdrieonians
Shielfield Park, kick-off 7.45pm
Cowdenbeath v East Fife
Central Park, kick-off 7.45pm
Dumbarton v Morton
C&G Systems Stadium, kick-off 7.45pm
Dundee Colts v Hibernian Colts
Dens Park, kick-off 7.45pm
East Stirlingshire v Motherwell Colts
Falkirk Stadium, 7.45pm
Edinburgh City v Albion Rovers
Ainslie Park, kick-off 7.45pm
Hamilton Academical Colts v Clyde
Hope CBD Stadium, kick-off 7.45pm
Heart of Midlothian Colts v Ross County
Tynecastle Park, kick-off 7.45pm
Inverness Caledonian Thistle v Dunfermline Athletic
Tulloch Caledonian Stadium, kick-off 7.45pm
Inverurie Loco Works v Formartine United
Harlaw Park, kick-off 8.00pm
Kilmarnock Colts v St Mirren Colts
Rugby Park, kick-off 7.00pm
Livingston Colts v Forfar Athletic
Tony Macaroni Arena, kick-off 7.45pm
Peterhead v Brechin City
Balmoor Stadium, kick-off 7.45pm
Queen's Park v Ayr United
Hampden Park, kick-off 7.45pm
Raith Rovers v Aberdeen Colts
Stark’s Park, kick-off 7.45pm
Rangers Colts v Falkirk
Forthbank Stadium, kick-off 7.30pm
Stenhousemuir v Queen of the South
Ochilview Park, kick-off 7.30pm
Stranraer v Partick Thistle
Stair Park, kick-off 7.45pm
Wednesday 15 August, 2018
Cove Rangers v Montrose
Balmoral Stadium, kick-off 7.45pm
Dundee United v St Johnstone Colts
Tannadice Park, kick-off 7.45pm
East Kilbride v Spartans
K-Park Training Academy, kick-off 7.45pm
Elgin City v Arbroath
Borough Briggs, kick-off 7.45pm
Drawn games
In the event of a draw after 90 minutes, ties will go straight to penalties.
Extra time will only apply in the semi-finals and final of this season’s IRN-BRU Cup.
Dates for future rounds
Second round: September 8/9
Third round: October 13/14
Quarter-finals: November 17/18
Semi-finals: February 16/17
Final: March 23/24