E-invoicing under GST does not mean generating invoices on a government portal. It means reporting your B2B invoices to the Invoice Registration Portal (IRP), which validates them and returns an Invoice Reference Number (IRN) and a QR code.
This guide explains who must do e-invoicing, the turnover threshold, and the process.
What is E-Invoicing under GST?
E-invoicing standardises B2B invoices so they are machine-readable and auto-populate GSTR-1 and e-way bills. The IRP issues a unique IRN and signed QR code that must be printed on the invoice.
The requirement has been progressively extended to smaller taxpayers by turnover.
| Applies to | B2B invoices, exports and credit/debit notes |
|---|---|
| Threshold | Aggregate turnover above ₹5 crore (progressively lowered) |
| Issued by | Invoice Registration Portal (IRP) |
| Output | IRN + signed QR code |
Step-by-step process
- Generate the invoice. Create the invoice in your accounting/ERP system in the notified schema.
- Report to the IRP. Upload the invoice JSON to the IRP.
- Receive IRN & QR. The IRP validates and returns the IRN and a digitally signed QR code.
- Share the invoice. Print the QR/IRN on the invoice given to the customer.
Frequently asked questions
Does e-invoicing apply to B2C invoices?
No. E-invoicing currently applies to B2B invoices, exports and credit/debit notes, not B2C sales.
What is an IRN?
The Invoice Reference Number is a unique 64-character hash generated by the IRP for each reported invoice.