GST glossary
E-invoice
Electronic invoice reported to the Invoice Registration Portal
An e-invoice is a GST invoice that you report to the Invoice Registration Portal (IRP), which validates it and returns an IRN and a signed QR code. It is mandatory for business-to-business invoices once your aggregate turnover in any year since 2017-18 exceeds ₹5 crore.
Why it matters to your business
Once e-invoicing applies to you, an invoice to a registered customer without an IRN is not a valid tax invoice. Your customer cannot claim input tax credit on it, and goods can be stopped in transit. The good news: the details you report flow into your GSTR-1 and, for goods, can fill your e-way bill, so you key in the invoice once.
How it works
As of September 2026:
- You prepare the invoice in your billing software as usual.
- Its details go to an Invoice Registration Portal in the government’s standard format, either sent by the software or uploaded on the portal as a file.
- The IRP checks it (GSTINs, HSN codes, totals, and that the number is not a duplicate), gives it an IRN, signs it and returns a QR code.
- You print or send the invoice with the IRN and QR code.
- The IRP passes the details to the GST portal for your GSTR-1 and, when you ask, to the e-way bill system.
Who it applies to
- Turnover test: aggregate turnover above ₹5 crore in any financial year since 2017-18. Once you cross it, e-invoicing continues even if turnover later falls.
- Documents: invoices, credit notes and debit notes for business customers, exports, SEZ supplies and deemed exports.
- Time limit: within 30 days of the document date if your turnover is ₹10 crore or more.
Common mistakes
- Issuing invoices for days while the IRP is unreachable and forgetting to report them within the time limit.
- Cancelling and re-issuing with the same number, which the IRP refuses after cancellation.
- Missing HSN digits or a wrong customer GSTIN, which the IRP rejects.
Questions about E-invoice
Who must issue e-invoices?
Every registered business whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, for invoices, credit notes and debit notes to registered customers, exports and supplies to SEZs. A few sectors are exempt, such as banks, NBFCs and insurers, goods transport agencies, passenger transport services and SEZ units.
Is there a time limit to report an invoice to the IRP?
Yes, for larger businesses. If your aggregate turnover is ₹10 crore or more, you must report each invoice, credit note and debit note within 30 days of its date. After that the IRP will not issue an IRN for it.
Can I cancel an e-invoice?
Only within 24 hours of generating the IRN, and only in full. After that, issue a credit note, or amend the details in your GSTR-1 where allowed. The same invoice number cannot be used for a new IRN.
Do I need an e-invoice for sales to consumers?
No. E-invoicing covers business-to-business supplies, exports and SEZ supplies. Only very large businesses, above ₹500 crore, must print a dynamic QR code on consumer invoices.
Updated .