What is e-invoicing under GST?
Reviewed by Ranga & Company
E-invoicing: E-invoicing is the system under which larger businesses report each B2B invoice to the government's Invoice Registration Portal (IRP) and get an Invoice Reference Number (IRN) and QR code before issuing it.
At a glance
- Mandatory for
- Businesses with aggregate turnover above ₹5 crore in any year since 2017-18
- Covers
- B2B invoices, credit and debit notes, exports
- Output
- Invoice Reference Number (IRN) and signed QR code
- Reporting window
- 30 days from invoice date for businesses with turnover of ₹10 crore or more
- Benefit
- Invoice data flows into GSTR-1 and the e-way bill automatically
How it works
- Create the invoice in your accounting software (Tally, Zoho and others integrate with the IRP)
- Upload it to the IRP, which validates it and returns an IRN and QR code
- Print the QR code on the invoice and send it to the buyer
- The details auto-populate your GSTR-1 and can generate the e-way bill
What happens without an IRN
A B2B invoice that should have been e-invoiced but wasn't is not a valid invoice, so your buyer can't claim input tax credit on it, and penalties can apply.
Common mistakes
- Crossing ₹5 crore turnover and not switching to e-invoicing from the next year
- Reporting invoices after the 30-day window when turnover is ₹10 crore or more
Frequently asked questions
Is e-invoicing mandatory for my business?
Yes, if your aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, for B2B invoices and exports.
Do I need e-invoicing for B2C sales?
No. E-invoicing applies to B2B supplies and exports, not sales to consumers.
What is an IRN?
The Invoice Reference Number, a unique 64-character number the IRP assigns to each registered e-invoice.
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