FreeComplianceE-invoicing under GST: who it applies to and how it works
Under e-invoicing, a business reports each B2B invoice to the government's Invoice Registration Portal (IRP) and gets back an Invoice Reference Number (IRN) and a signed QR code. Without them, the invoice is not valid.
Who must issue e-invoices
Businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards. Once you cross it in any year, e-invoicing applies from then on.
It covers B2B invoices, credit and debit notes, and exports. B2C invoices are not e-invoiced (but large businesses need a dynamic QR code on them).
- Exempt: banks and financial institutions, insurers, goods transport agencies, passenger transport, cinema admission, SEZ units, and some others.
How it works
- 1.Prepare the invoice in your accounting or billing system.
- 2.Upload its JSON to the IRP directly or through a GST Suvidha Provider.
- 3.The IRP validates it and returns the IRN and signed QR code.
- 4.Print the QR code on the invoice. Details flow automatically to GSTR-1 and, where applicable, the e-way bill.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- GST invoice format: mandatory fields and rules
What a GST tax invoice must contain under Rule 46, HSN/SAC code rules, invoice numbering, and when to issue a bill of supply.
- E-way bill rules: when you need one and how long it is valid
E-way bill threshold, who generates it, Part A and Part B, validity by distance, and penalties for moving goods without one.
- GSTR-1 vs GSTR-3B: the difference and due dates
What GSTR-1 and GSTR-3B report, how they connect through GSTR-2B, monthly and quarterly due dates, and common mismatches.