What is GST e-invoicing in India?
GST e-invoicing in India requires businesses with aggregate annual turnover above ₹5 crore to register each business-to-business invoice on a government Invoice Registration Portal (IRP) before issuing it. The portal validates the invoice, returns a unique Invoice Reference Number (IRN) and a signed QR code, and passes the data to the GST and e-way bill systems.
Also calledIRNInvoice Reference Numbere-invoice IndiaIRP
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- Threshold
- Turnover above ₹5 crore
- Output
- IRN and signed QR code
- Reporting limit
- 30 days (₹10 crore and above)
How GST e-invoicing works
The seller prepares the invoice in its own system in the standard JSON schema and uploads it to an IRP, directly or through software. The IRP checks it against the GST registry, generates the IRN and signed QR code, and the seller then issues the invoice carrying both. The data flows into the buyer's and seller's GST returns. The turnover threshold has been lowered in steps, most recently to ₹5 crore from 1 August 2023 under Notification 10/2023-Central Tax. Since 1 April 2025 businesses with annual turnover of ₹10 crore or more cannot report an invoice to the IRP more than 30 days after its date. Invoices to consumers are outside the scheme. Fonoa and Avalara connect to Indian e-invoicing for international groups.
Common questions
Who must issue GST e-invoices in India?+
GST-registered businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18, for business-to-business supplies and exports, since 1 August 2023. Some sectors, such as banks and insurers, are exempt.
What is an IRN?+
The Invoice Reference Number, a unique number the Invoice Registration Portal generates for each registered invoice. An invoice that needs an IRN is not valid without one.
Is there a time limit for reporting e-invoices?+
Yes. Since 1 April 2025, businesses with annual turnover of ₹10 crore or more cannot report invoices, credit notes or debit notes to the portal more than 30 days after the document date.
Software for GST e-invoicing
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