GST e-invoicing (electronic invoicing) requires businesses above a turnover threshold to report B2B invoices to the Invoice Registration Portal (IRP) in real time. The IRP returns a unique Invoice Reference Number (IRN) and QR code that must appear on every B2B invoice.
E-Invoicing Turnover Thresholds (April 2025)
| Applicable From | Turnover Threshold | Who Must Comply |
|---|---|---|
| August 1, 2023 | ₹5 crore and above | All registered taxpayers (except exempted categories) |
| October 1, 2022 | ₹10 crore and above | Already mandatory |
| April 1, 2022 | ₹20 crore and above | Already mandatory |
| January 1, 2021 | ₹50 crore and above | Already mandatory |
What Transactions Require E-Invoicing?
- B2B invoices (supply to registered persons)
- B2G invoices (supply to government / government entities)
- Exports: invoices and bill of supply
- Credit notes and debit notes for B2B transactions
- RCM (reverse charge) transactions by the recipient
- NOT required for: B2C invoices, delivery challans, financial credit notes, advance receipts, bill of supply for exempt goods
E-Invoice Generation Process
- Generate invoice in your accounting software (Tally, Zoho, QuickBooks, custom ERP)
- Upload JSON data to Invoice Registration Portal (IRP) via API or direct upload
- IRP validates data and checks for duplicate IRN
- IRP returns: IRN (64-character hash), QR code, digitally signed invoice
- Print IRN + QR code on invoice before sending to buyer
- Data auto-populates in GSTR-1 — no manual entry needed
Note: An invoice without a valid IRN is not a valid tax invoice under GST. Buyers CANNOT claim ITC on invoices without IRN if the supplier is e-invoicing mandated. This is now verified by GSTN during ITC matching.