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Glossary · GST & Billing

What is E-Invoice?

E-invoice under GST meaning, who must generate one, and how the IRN and QR code are issued via the Invoice Registration Portal.

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E-Invoice — meaning

E-invoicing under GST is the process of electronically authenticating B2B invoices through the government's Invoice Registration Portal, which issues a unique Invoice Reference Number (IRN) and QR code.

What is e-invoicing?

E-invoicing under GST requires notified categories of taxpayers to report specified invoices (mainly B2B) electronically to an Invoice Registration Portal (IRP) in a standard schema. The IRP validates the invoice, generates a unique Invoice Reference Number (IRN) and a digitally signed QR code, which must then be printed on the invoice shared with the buyer.

Who must generate e-invoices

  • E-invoicing applies to GST-registered businesses whose aggregate turnover crosses the threshold notified by the government for e-invoicing — this threshold has been lowered over several notifications since 2020, so check the current applicable limit on einvoice1.gst.gov.in.
  • Certain categories (such as SEZ units, insurers, banks, goods transport agencies and a few others) are specifically exempted under the e-invoicing rules.

How the e-invoice process works

  • The supplier generates the invoice in their system/software and uploads the mandatory fields in the prescribed e-invoice schema (JSON) to the IRP.
  • The IRP validates the data, checks for duplication, and returns a unique IRN along with a digitally signed invoice and QR code.
  • The IRN and QR code must be included on the invoice copy given to the buyer; e-invoice data also flows to pre-fill GSTR-1 and e-way bill generation.

Common mistakes

  • Issuing an invoice to a B2B customer without generating the IRN, which can make the invoice legally invalid for the recipient's input tax credit.
  • Not cancelling an e-invoice within the permitted window when an invoice needs to be voided.
  • Missing the applicability check when turnover crosses the notified e-invoicing threshold mid-year.

Sources

Last updated 2026-10-12.

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Related terms

GSTINGSTIN (Goods and Services Tax Identification Number) is a unique 15-digit alphanumeric number assigned to every entity registered under GST.Tax InvoiceA GST tax invoice is the primary document a registered supplier issues for a taxable supply of goods or services, containing the prescribed details needed for GST compliance and the recipient's input tax credit.E-Way BillAn e-way bill is an electronic document required under GST for the movement of goods above a specified value, generated on the government's e-way bill portal.

E-Invoice — FAQs

Is e-invoicing mandatory for all GST-registered businesses?+

No, it applies to businesses whose aggregate turnover crosses the government-notified threshold for e-invoicing (which has been progressively lowered), excluding specifically exempted categories — check einvoice1.gst.gov.in for the current threshold.

What is an IRN?+

An Invoice Reference Number (IRN) is the unique number generated by the Invoice Registration Portal (IRP) for each validated e-invoice, used to authenticate that invoice across the GST system.

Can an e-invoice be cancelled?+

Yes, an e-invoice can be cancelled on the IRP within the time window permitted under the e-invoicing rules; after that window, cancellation generally requires a credit note instead.

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