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E-Invoicing Under GST: Who Needs It, the Turnover Limit and How IRN Works

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Quick answer

E-invoicing means reporting B2B invoices to the government's Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a signed QR code for the invoice. At the time of review it applies to businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards — for B2B supplies, exports and credit and debit notes, but not for sales to consumers. Businesses with turnover of ₹10 crore or more must report each invoice within 30 days of its date. Some sectors, such as banks, insurers, SEZ units and goods transport agencies, are exempt.

Who has to issue e-invoices

A business must issue e-invoices if its aggregate turnover crossed ₹5 crore in any financial year since 2017-18 — the limit at the time of review. Once you cross it in any year, the requirement stays even if turnover later falls. Check the current limit on the e-invoice portal.

CoveredNot covered
Tax invoices to registered businesses (B2B)Sales to consumers (B2C)
ExportsBusinesses under the turnover limit
Credit and debit notes to registered buyersExempt sectors (below)

Exempt regardless of turnover: SEZ units, insurance companies, banks and financial institutions (including NBFCs), goods transport agencies, passenger transport services, cinema admission tickets, and government departments and local authorities.

How the IRN and QR code work

  1. You create the invoice in your billing or accounting software as usual.
  2. Its details are uploaded to the Invoice Registration Portal (IRP).
  3. The IRP validates it and returns a unique Invoice Reference Number (IRN) and a digitally signed QR code.
  4. You print the QR code on the invoice and send it to the buyer.
  5. The details flow on to your GSTR-1 and, if needed, to the e-way bill.

The 30-day reporting rule

Since 1 April 2025, businesses with aggregate turnover of ₹10 crore or more cannot report an invoice to the IRP more than 30 days after the invoice date — the portal rejects it. An invoice dated 1 April must be reported by 30 April. The rule applies to invoices, credit notes and debit notes.

If you're below the limit

You don't need an IRN — a regular GST tax invoice with all the Rule 46 fields is enough. That's what Invoice Studio creates: a free PDF tax invoice. It does not generate IRNs, so once e-invoicing applies to you, use software connected to the IRP.

Create a GST invoice now — free

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Frequently asked questions

Yes, at the time of review: e-invoicing applies if aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, unless your sector is exempt. Check the e-invoice portal for the current limit.

No. E-invoicing covers supplies to registered businesses, exports, and credit and debit notes to registered buyers. Invoices to consumers don't need an IRN.

For a business covered by e-invoicing, an invoice issued without following the e-invoicing process is not treated as a valid tax invoice, which can also block the buyer's input tax credit.

No. Issue regular GST tax invoices. You can make them free with an online GST invoice generator.

This guide is general information based on the CGST Rules, 2017 and the IGST Act, 2017. It is not tax or legal advice — rates, thresholds and notifications change, so confirm your situation with a chartered accountant or on the official GST portal (gst.gov.in / cbic.gov.in).