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GST compliance guide

GST-இன் கீழ் e-invoicing என்றால் என்ன?

Short answer

GST-இன் கீழ் e-invoicing என்பது B2B invoices-ஐ ஒரு அரசாங்க Invoice Registration Portal (IRP)-இல் upload செய்யும் system ஆகும், இது அவற்றை சரிபார்த்து ஒரு தனித்துவமான Invoice Reference Number (IRN) மற்றும் digitally signed QR code திரும்பத் தருகிறது. 2017-18-ல் இருந்து எந்த ஆண்டிலும் annual aggregate turnover ₹5 crore-ஐ தாண்டிய businesses-க்கு இது கட்டாயம்.

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. 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. 2

    Generate the e-invoice JSON

    The software converts the invoice into the standard e-invoice schema (Form INV-01 / JSON).

  3. 3

    Upload to the IRP

    The JSON is sent to an Invoice Registration Portal (the NIC IRP or another approved IRP) over API.

  4. 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. 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. 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.

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FAQ

E-invoicing குறித்து அடிக்கடி கேட்கப்படும் கேள்விகள்

E-invoicing எந்த turnover வரம்பில் கட்டாயமானது? +
அக்டோபர் 2023 முதல் ₹5 crore-க்கு மேல் aggregate annual turnover உள்ள businesses-க்கு e-invoicing கட்டாயம். அரசு phased rollout மூலம் இந்த வரம்பை படிப்படியாக குறைத்துள்ளது.
E-invoice செய்த பிறகு e-way bill தனியாக செய்ய வேண்டுமா? +
இல்லை. IRP-ல் e-invoice register செய்தால் ₹50,000-க்கு மேல் மதிப்புள்ள goods போக்குவரத்துக்கு e-way bill தானாக generate ஆகும் — தனி portal-க்கு செல்ல வேண்டியதில்லை.
B2C invoices-க்கு e-invoicing தேவையா? +
இல்லை. E-invoicing B2B transactions, exports மற்றும் SEZ supplies-க்கு மட்டுமே பொருந்தும். B2C (final consumer) invoices-க்கு IRN தேவையில்லை.
E-invoice ரத்து அல்லது திருத்தலாமா? +
IRN-ஐ வெளியிட்ட 24 மணி நேரத்திற்குள் மட்டுமே ரத்து செய்யலாம், e-way bill linked ஆகவில்லை என்றால். திருத்தத்திற்கு debit அல்லது credit note பயன்படுத்தவும் — IRN தானே திருத்தப்படாது.

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