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Key takeaways
- Under GST, taxpayers above the turnover limit must report business-to-business invoices to the Invoice Registration Portal, which returns an Invoice Reference Number, or IRN, and a signed QR code.
- The limit has been lowered in stages and is INR 5 crore of aggregate turnover in any year from 2017-18 onward.
- From 1 April 2025, taxpayers with turnover of INR 10 crore and above must report within 30 days of the invoice date.
- An invoice without a valid IRN may not be treated as a valid tax invoice, which puts the buyer's credit at risk.
Free PDF and Excel: GST e-invoice readiness checklist and log. Get it below
What GST e-invoicing is
E-invoicing under GST is a system where invoice data is sent to the government's Invoice Registration Portal, which validates it and returns a unique IRN and a QR code to be printed on the invoice.
Despite the name, the invoice is not created by the government. You create it in your own accounting or ERP system, send its data in a fixed schema, and the portal registers it. The IRN is then printed on the invoice. The GST returns are populated from this data, which is the reason tax authorities like it.
Who must do it
The requirement applies to registered persons whose aggregate turnover in any financial year from 2017-18 has crossed the notified limit. As of the most recent notifications the limit is INR 5 crore. It covers business-to-business supplies, supplies to SEZ units, exports and some others. Certain classes, such as insurers, banks, goods transport agencies and SEZ units as suppliers, have been exempted. Check the notification list for your case.
A manufacturer with turnover above INR 5 crore sells to a registered distributor. Its ERP sends the invoice data to the portal. The portal returns an IRN and QR code in seconds. The ERP prints them on the invoice and sends it to the distributor.
The distributor's GST credit depends on that invoice being valid. If the manufacturer skipped the portal, the distributor's credit is at risk.
Free PDF and Excel
GST e-invoice readiness checklist and log
A readiness checklist for GST e-invoicing and a log to track IRN generation and cancellations.
- Readiness checklist
- Process steps
- 30-day tracker
- Excel IRN log
Steps
- Create the invoice in your system with all mandatory fields.
- Convert the data to the e-invoice schema.
- Send it to the Invoice Registration Portal through the API or a GST suvidha provider.
- Receive the IRN, acknowledgement number and signed QR code.
- Print the IRN and QR code on the invoice.
- Send the invoice to the buyer.
- To cancel, do it within the allowed window, which is 24 hours from the IRN generation. After that, issue a credit note.
The 30-day reporting rule
From 1 April 2025, taxpayers with an aggregate annual turnover of INR 10 crore and above must report an invoice to the portal within 30 days of its date. A late invoice is rejected by the portal. The GSTN advisory dated November 2024 sets this out. Smaller taxpayers covered by e-invoicing were not given a limit at that time. Check the current advisory.
Enter the amount and the GST rate. Choose whether the amount includes tax. Use it to check the tax lines on a draft invoice.
Mandatory invoice contents are covered on the GST tax invoice page. Corrections go through a credit note under GST. The wider picture is on e-invoicing.
- Turnover test is reviewed each year.
- ERP is connected to the portal.
- IRN and QR code print on every B2B invoice.
- Invoices are reported within the time limit.
- Cancellation rules are known to the team.
- Buyers are told how to verify the QR code.
Last checked: 19 October 2026. Based on GSTN notifications and the advisory on the 30-day reporting limit. Thresholds and exemptions change. Verify on the official GST portal and with a chartered accountant.
Frequently asked questions
What is an e-invoice in GST?
An invoice whose data is registered on the Invoice Registration Portal, which returns an IRN and QR code.
What is the turnover limit for e-invoicing?
INR 5 crore of aggregate turnover in any financial year from 2017-18, as per the latest notifications. Verify the current limit.
What is an IRN?
An Invoice Reference Number, a unique hash generated for each invoice by the portal.
Is there a time limit to report an e-invoice?
From 1 April 2025, taxpayers with turnover of INR 10 crore and above must report within 30 days of the invoice date.
Can an e-invoice be cancelled?
Within the allowed window after generation, 24 hours at the time of writing. After that, issue a credit note.