taxInvoice.appE-invoicing in India: IRN and QR code explained
Short answer: Under GST, businesses whose aggregate turnover in any financial year since 2017-18 exceeded Rs. 5 crore must report B2B invoices (and exports, credit and debit notes) to the Invoice Registration Portal (IRP). The IRP returns an Invoice Reference Number (IRN) and a signed QR code, which must appear on the invoice. Smaller businesses continue with regular GST invoices.
Who needs to e-invoice?
| Your aggregate turnover (any year since 2017-18) | What to do |
|---|---|
| Up to Rs. 5 crore | Regular GST invoices (no IRN needed) |
| Above Rs. 5 crore | E-invoice B2B supplies, exports, credit and debit notes on the IRP |
Some sectors are exempt, for example banks, insurers and passenger transport. Check the current notification.
How it works
- Create the invoice in your billing software in the government’s e-invoice format (JSON).
- Upload it to an Invoice Registration Portal (IRP).
- The IRP validates it and returns an IRN (a unique 64-character hash) and a signed QR code.
- Print the IRN and QR code on the invoice and share it with the buyer.
- The details flow automatically into GSTR-1 and, for goods, can generate the e-way bill.
What does not change
- The mandatory invoice fields still apply.
- You still number invoices yourself (numbering rules).
- The rules for CGST/SGST vs IGST are the same.
Free tools for this
Frequently asked questions
Does e-invoicing apply to B2C sales?
No. E-invoicing covers B2B supplies, exports and related credit and debit notes. B2C invoices of large businesses need a dynamic QR code instead.
Is there a time limit to report e-invoices?
Larger taxpayers (aggregate turnover of Rs. 10 crore and above) must report invoices to the IRP within 30 days of the invoice date. Check the current GSTN advisory for your category.
Can I generate e-invoices with this site?
Partly. The GST invoice generator can export the e-invoice JSON (schema 1.1) for a B2B invoice, which you upload on the e-invoice portal or through your GSP to get the IRN and QR code. It does not register the invoice with the IRP for you.