GST ke under e-invoicing kya hai?
Short answer
GST ke under e-invoicing woh system hai jisme B2B invoices ek government Invoice Registration Portal (IRP) pe upload hoti hain, jo unhe validate karke ek unique Invoice Reference Number (IRN) aur digitally signed QR code return karta hai. Yeh un businesses ke liye compulsory hai jinki annual aggregate turnover 2017-18 se kisi bhi saal mein ₹5 crore se zyada rahi ho.
Updated 2026-07-09 · 399Apps · General GST information, not tax advice
How to generate an e-invoice: step by step
You do not type invoices into a government site. Your billing software prepares the data and exchanges it with the IRP automatically.
- 1
Create the invoice with all GST fields
Raise the B2B invoice in your accounting/billing software with GSTIN, HSN/SAC, taxable value and tax split — exactly as on a normal tax invoice.
- 2
Generate the e-invoice JSON
The software converts the invoice into the standard e-invoice schema (Form INV-01 / JSON).
- 3
Upload to the IRP
The JSON is sent to an Invoice Registration Portal (the NIC IRP or another approved IRP) over API.
- 4
Receive the IRN and signed QR code
The IRP validates the invoice, generates a unique 64-character Invoice Reference Number (IRN), digitally signs it and returns a QR code.
- 5
Share the invoice with the IRN and QR
Print or send the invoice showing the IRN and signed QR code — this is now the legally valid B2B tax invoice.
- 6
Auto-flow to GST returns and e-way bill
The reported invoice auto-populates your GSTR-1, and an e-way bill can be generated from the same data for movement of goods.
What is e-invoicing under GST?
E-invoicing (electronic invoicing) does not mean generating an invoice on a government website. It means reporting a B2B invoice you have already created to a government Invoice Registration Portal (IRP) in a standard format, so the portal can authenticate it and issue an Invoice Reference Number (IRN) and a signed QR code. Only an invoice carrying a valid IRN is treated as a legal tax invoice for businesses covered by the rule.
Who must comply: the turnover threshold
E-invoicing applies based on aggregate annual turnover, which has been lowered in phases since 2020:
- • Mandatory for businesses with aggregate turnover above ₹5 crore in any financial year from 2017-18 onwards (effective 1 August 2023).
- • Applies to B2B supplies, supplies to SEZ, exports, and credit/debit notes.
- • It does not apply to B2C invoices (though a dynamic QR code applies separately for large B2C suppliers).
- • Exempt categories include banks and financial institutions, insurers, goods transport agencies, passenger-transport services, cinema/multiplex admission, and SEZ units (not SEZ developers).
How e-invoicing works: IRP, IRN and QR code
The flow is: your software creates the invoice, converts it to the e-invoice JSON schema, and sends it to an IRP. The IRP checks for duplicates, validates the structure, generates the unique IRN, digitally signs the payload, and returns a QR code that encodes the key invoice details. The signed invoice then auto-populates GSTR-1 and can feed the e-way bill system — removing duplicate data entry.
The 30-day reporting time limit
To keep reporting timely, the GST Network applies a time limit for uploading invoices to the IRP. From 1 April 2025, taxpayers with an aggregate annual turnover of ₹10 crore or more must report e-invoices within 30 days of the invoice date; after that window the IRP will reject the invoice. Businesses near the threshold should report promptly rather than batch invoices at month-end.
Benefits of e-invoicing
Because the invoice is authenticated at source, e-invoicing reduces fake invoices and ITC fraud, removes duplicate data entry across GSTR-1 and the e-way bill, speeds up your buyers’ input tax credit (the data appears in their GSTR-2B), and cuts reconciliation effort at month-end.
How 399Apps helps
Nidhi Books (by 399Apps) supports e-invoicing and e-way bill generation above the applicable thresholds: it builds the e-invoice JSON, fetches the IRN and QR code from the IRP, and prints them on the invoice — so a ₹5-crore-plus business stays compliant without a separate utility or manual uploads.
E-invoicing ke baare mein aksar pooche jaane waale sawaal
E-invoicing kis turnover limit par mandatory hai? +
Kya e-invoice ke baad e-way bill alag se banana padta hai? +
Kya B2C invoices ke liye e-invoicing zaruri hai? +
Kya e-invoice cancel ya amend ki ja sakti hai? +
GST billing, returns & e-invoicing — done automatically
Nidhi Books raises GST-compliant invoices and prepares GSTR-1 and GSTR-3B exports, with unlimited users from ₹399/month for your first app (+₹99/month per add-on, prices exclude GST). Free for 14 days.