Invoicing5 min read

E-invoicing under GST: what it is and who must do it

E-invoicing means reporting a B2B invoice to the government's Invoice Registration Portal (IRP), which validates it and returns a unique number and signed QR code.

It does not change how you bill the customer — it adds a reporting step for businesses above a turnover threshold.

Who must generate e-invoices?

E-invoicing applies to registered businesses above a notified aggregate turnover threshold (the limit has been lowered in stages — currently in the ₹5 crore range). Confirm the current threshold for your turnover.

How it works — IRN and QR code

  • You upload the invoice details to the IRP
  • The IRP returns an Invoice Reference Number (IRN) and a digitally signed QR code
  • The QR code and IRN are printed on the invoice you give the customer

E-invoice vs a normal invoice

The invoice content is the same GST tax invoice; e-invoicing simply registers it with the IRP first. It mainly affects B2B and export invoices for businesses above the threshold.

Key takeaways

  • E-invoicing = reporting B2B invoices to the IRP for an IRN + signed QR code.
  • Applies above a turnover threshold (currently around ₹5 crore) — verify the current limit.
  • It is an extra reporting step, not a different invoice format.
  • Mainly affects B2B and export invoices.

This guide is general information, not tax advice. GST rules and rates can change with GST Council notifications — verify specifics on the official GST portal or with your CA.

Put this into practice with PocketGST

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FAQ

E-invoicing under GST: what it is and who must do it — FAQs

Is e-invoicing mandatory for small businesses?+

Only above the notified turnover threshold. Smaller businesses below the limit are not required to generate e-invoices.

Is an e-invoice the same as an e-way bill?+

No. An e-invoice registers a B2B invoice for an IRN/QR code; an e-way bill authorises the movement of goods. They are separate.

Does PocketGST support e-invoicing?+

PocketGST creates GST-compliant invoices and helper reports. E-invoice IRN generation is done via the IRP; check current applicability for your turnover.