GST के तहत e-invoicing क्या है?
Short answer
GST के तहत e-invoicing वह system है जिसमें B2B invoices एक government Invoice Registration Portal (IRP) पर upload होती हैं, जो उन्हें validate करके एक unique Invoice Reference Number (IRN) और digitally signed QR code return करता है। यह उन businesses के लिए अनिवार्य है जिनका annual aggregate turnover 2017-18 से किसी भी वर्ष में ₹5 crore से अधिक रहा हो।
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 के बारे में अक्सर पूछे जाने वाले सवाल
E-invoicing किस turnover सीमा पर अनिवार्य है? +
क्या e-invoice के बाद e-way bill अलग से बनाना पड़ता है? +
क्या B2C invoices के लिए e-invoicing जरूरी है? +
क्या e-invoice रद्द या संशोधित की जा सकती है? +
GST billing, returns & e-invoicing — done automatically
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