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Registering each B2B invoice on a GST portal, which returns a reference number and QR code.
You send invoice data to an Invoice Registration Portal, which returns an IRN and signed QR code and passes the data to the GST returns.
E-invoicing under GST is the reporting of invoice data, in the standard INV-01 JSON schema, to an Invoice Registration Portal (IRP). The IRP validates it, generates a 64-character Invoice Reference Number (IRN) from the supplier's GSTIN, the document type, number and financial year, signs the data, and returns a signed QR code. The invoice you give the customer must carry that QR code.
The IRP then passes the data to the GST system, so the invoice appears in your GSTR-1 and in your customer's GSTR-2B, and to the e-way bill system when transport details are included. The official starting point is the e-invoice portal.
Check the current notifications before relying on this list.
Since 1 August 2023, any business that crossed ₹5 crore turnover in a year must e-invoice.
Since 1 August 2023, businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 must e-invoice.
B2B invoices, credit and debit notes, and exports. B2C invoices are not e-invoiced.
B2B invoices, credit and debit notes, and exports. B2C invoices are not e-invoiced, though businesses with aggregate turnover above ₹500 crore must show a dynamic payment QR code on them.
Some sectors are excluded, including banks, insurers, transport services and SEZ units.
Some sectors are excluded, such as banks and insurers, goods transport agencies and passenger transport services, and SEZ units.
From 1 April 2025, firms at ₹10 crore turnover or more must report within 30 days.
From 1 April 2025, businesses with aggregate turnover of ₹10 crore or more must report an invoice to the IRP within 30 days of its date. Older invoices are refused.
An IRN can be cancelled within 24 hours; after that, use a credit note.
An IRN can be cancelled on the IRP within 24 hours. After that, you correct with a credit note and amend in GSTR-1.
Where e-invoicing applies, a B2B invoice without an IRN is not a valid tax invoice.
For a business that must e-invoice, a B2B invoice without an IRN is not a valid tax invoice, and the buyer's credit is at risk.
Accounting software can call the IRP. We build what sits around it: bulk IRNs, fixing portal errors and matching IRNs to the books.
Most accounting software, Tally included, can call the IRP through a GST Suvidha Provider or directly through the IRP's API. The work we usually see is around it: invoices raised in a custom system or a spreadsheet that need IRNs generated in bulk, errors from the IRP that someone must read and fix, and matching IRNs back to the books. We build these flows in our GST and accounting automation service. For background on the returns the data flows into, see GSTR-1 vs GSTR-3B, and for how we work with practices, our accounting and CA firms page.
No. The e-way bill covers moving goods. E-invoicing reports the invoice. If you add transport details when you generate the IRN, the e-way bill can be created from the same data.
No IRN is needed for B2C invoices. Businesses with aggregate turnover above ₹500 crore must show a dynamic payment QR code on B2C invoices instead.
It returns an error code, such as a duplicate document number or an invalid GSTIN. Fix the data and resubmit; until then the invoice should not be issued.
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