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E-invoicing

GST e-invoicing: IRN, IRP, thresholds, and compliance essentials.

Who must e-invoice

Registered persons with aggregate turnover above the notified threshold in any preceding financial year from 2017-18 onwards must report B2B (and certain other) invoices to the Invoice Registration Portal. Confirm the current turnover threshold on the GST / e-invoice portal.

IRN and QR code

On successful registration, the IRP returns an Invoice Reference Number (IRN) and a signed QR code. The invoice without a valid IRN (where e-invoicing applies) is not treated as a valid invoice for GST purposes.

What is reported

Typically B2B tax invoices, credit notes, and debit notes. B2C, exempt, and certain other document types may be outside scope depending on notifications and portal schema.

Cancellation and amendments

IRNs can be cancelled within the prescribed time window if the invoice is cancelled. Amendments generally require following the prescribed credit/debit note and reporting process, not informal edits to an already reported IRN.

Related: Invoicing · E-way bill · Returns

This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.