e-Invoicing is the system where B2B invoices are electronically authenticated by the GST Network through the Invoice Registration Portal (IRP). Every B2B invoice gets a unique IRN (Invoice Reference Number) and a digitally signed QR code — enabling real-time reporting, reducing fraud, and auto-populating GSTR-1.
e-Invoicing is NOT a government-generated invoice. You continue creating invoices in your own billing/ERP software. The invoice data is then reported to the IRP in a standardized JSON format. The IRP validates it, generates an IRN, digitally signs the invoice, and returns it with a QR code.
Who must generate e-Invoices? All GST-registered businesses with aggregate annual turnover exceeding ₹5 crore (in any preceding financial year from 2017-18 onwards) must generate e-Invoices for all B2B supplies, including exports and supplies to SEZ. B2C invoices, imports, and reverse charge supplies are excluded.
Penalty for non-compliance: An invoice issued without an IRN when e-Invoicing is mandatory is treated as if no invoice was issued — attracting 100% of tax or ₹10,000 (whichever is higher) as penalty. Additionally, the buyer cannot claim ITC on non-compliant invoices.
Phase 1 — Large enterprises
Phase 2
Phase 3
Phase 4
Phase 5
Phase 6 — Current threshold
Create a B2B invoice with all mandatory fields — GSTIN, HSN codes, taxable value, tax rates, place of supply, and document type.
Your software sends the invoice JSON to the IRP (einvoice1.gst.gov.in). The IRP validates the schema, checks for duplicates, and generates a unique IRN (Invoice Reference Number).
IRP returns the digitally signed invoice with a 64-character IRN, QR code (containing key invoice details + digital signature), and acknowledgment number.
The IRP pushes invoice data to the GST portal (auto-populating GSTR-1) and the e-Way Bill portal (auto-generating Part A of e-Way Bill for invoices > ₹50,000).
Send the e-Invoice (with QR code and IRN) to the buyer. The buyer can verify the invoice authenticity on the GST portal using the IRN or QR code.
Yes, but only within 24 hours of IRN generation on the IRP. After 24 hours, you must issue a credit note against the original e-Invoice. The cancelled IRN cannot be reused.
No. e-Invoicing is mandatory only for B2B, B2B-SEZ, export invoices, and deemed exports. B2C supplies are exempt. However, the QR code requirement on B2C invoices (for businesses with T/O > ₹500 Cr) is a separate provision.
The government has provisioned 4 IRPs for redundancy. If all are down, invoices can be generated offline with a unique document number and uploaded within 24 hours once IRP is back online. The invoice date remains the original date.
Partially. e-Invoice data auto-populates GSTR-1 for B2B invoices. However, B2C supplies, nil-rated supplies, HSN summary, and document summary still need to be entered in GSTR-1 manually.
From November 2023, IRN must be generated within 30 days of the invoice date for businesses with T/O > ₹100 crore. For others, there is no explicit time limit, but it should be done before filing GSTR-1.
Create invoices → auto-push to IRP → get IRN + QR → auto-populate GSTR-1. All in one click.
Start Free Trial