Invoicing5 min read

E-invoicing under GST: what it is and who must do it

Three-step diagram of GST e-invoicing: upload the B2B invoice to the Invoice Registration Portal (IRP), the IRP validates and signs it, and returns an Invoice Reference Number (IRN) and signed QR code that are printed on the customer's invoice — applicable above the ~₹5 crore turnover threshold.

E-invoicing means reporting a B2B invoice to the government's Invoice Registration Portal (IRP), which validates it and returns a unique number and signed QR code.

It does not change how you bill the customer — it adds a reporting step for businesses above a turnover threshold.

Who must generate e-invoices?

E-invoicing applies to registered businesses above a notified aggregate turnover threshold (the limit has been lowered in stages — currently in the ₹5 crore range). Confirm the current threshold for your turnover.

How it works — IRN and QR code

  • You upload the invoice details to the IRP
  • The IRP returns an Invoice Reference Number (IRN) and a digitally signed QR code
  • The QR code and IRN are printed on the invoice you give the customer

E-invoice vs a normal invoice

The invoice content is the same GST tax invoice; e-invoicing simply registers it with the IRP first. It mainly affects B2B and export invoices for businesses above the threshold.

Key takeaways

  • E-invoicing = reporting B2B invoices to the IRP for an IRN + signed QR code.
  • Applies above a turnover threshold (currently around ₹5 crore) — verify the current limit.
  • It is an extra reporting step, not a different invoice format.
  • Mainly affects B2B and export invoices.

This guide is general information, not tax advice. GST rules and rates can change with GST Council notifications — verify specifics on the official GST portal or with your CA.

Put this into practice with PocketGST

Create GST-compliant invoices offline, apply the right CGST/SGST or IGST split, and prepare GSTR-1/3B helper reports — no signup on the Free tier.

Download PocketGST freeGoogle Play · Works offlineSee all features

No signup on Free tier · Compare plans

Related guides

Annotated GST tax invoice showing the mandatory fields: supplier name, address and GSTIN, unique invoice number and date, customer GSTIN for B2B, HSN/SAC code, taxable value and quantity, GST rate with CGST/SGST or IGST split, and place of supply.
Invoicing6 min

How to create a GST invoice (format + mandatory fields)

Everything a valid GST tax invoice must contain — fields, format, tax split, and how to raise one in under a minute.

Read guide
Diagram of the GST e-way bill for moving goods: required when consignment value exceeds ₹50,000 (inter-state and most intra-state, with exemptions), generated by the supplier, recipient, or transporter on the e-way bill portal with Part A (consignment) and Part B (transport) and a unique e-way bill number, and valid based on distance (about one day per notified kilometres, extendable).
Compliance5 min

E-way bill: what it is and when you need one

When an e-way bill is needed, the value threshold, who generates it, and how long it stays valid.

Read guide
Comparison of GSTR-1 vs GSTR-3B: GSTR-1 is the detailed invoice-level statement of outward supplies (B2B, B2C, exports, HSN summary) that flows to buyers' input tax credit, while GSTR-3B is the summary return where net tax is paid — their outward-supply totals must reconcile or a mismatch can trigger notices.
Returns6 min

GSTR-1 vs GSTR-3B: what's the difference?

What GSTR-1 and GSTR-3B each report, how they connect, and how to prepare both from your sales data.

Read guide

FAQ

E-invoicing under GST: what it is and who must do it — FAQs

Is e-invoicing mandatory for small businesses?+

Only above the notified turnover threshold. Smaller businesses below the limit are not required to generate e-invoices.

Is an e-invoice the same as an e-way bill?+

No. An e-invoice registers a B2B invoice for an IRN/QR code; an e-way bill authorises the movement of goods. They are separate.

Does PocketGST support e-invoicing?+

PocketGST creates GST-compliant invoices and helper reports. E-invoice IRN generation is done via the IRP; check current applicability for your turnover.