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GST E-Invoice: Applicability, Setup & Compliance in India

Get GST e-invoicing right with Legal Startup. A dedicated expert checks whether e-invoicing applies to you, guides your onboarding to the Invoice Registration Portal, explains IRN and QR code requirements, and helps fix errors, cancellations and reconciliation.

Free call & custom quote · Fee shared before you pay anything

What our GST e-invoice support includes

  • Applicability check based on aggregate turnover
  • Invoice Registration Portal onboarding guidance
  • IRN and QR code requirements explained
  • Billing software and JSON format guidance
  • Error and rejection resolution
  • Cancellation and credit note guidance
  • Link with e-way bill and GSTR-1
  • Reporting time limit tracking

Request a callback

Free consultation – tell us about your invoicing.

GST e-invoice: quick answer

GST e-invoice is the reporting of B2B invoices, credit notes and debit notes by notified businesses to the government's Invoice Registration Portal, which returns an Invoice Reference Number (IRN) and a QR code that must appear on the invoice.

  • Who must comply: businesses whose aggregate turnover crossed the notified limit, currently Rs 5 crore
  • Covers: B2B invoices, debit and credit notes, and exports
  • Does not cover: ordinary B2C sales and exempt categories
  • Output: IRN, digital signature and QR code
  • Time limit: report within 30 days of invoice date for turnover of Rs 10 crore and above
  • Fee: professional fee quoted after a free call

Last updated: October 2026. Turnover limits, time limits and portal procedures are set by the GST authorities and can change, so we confirm the current position before you proceed.

What is GST e-invoice?

An e-invoice is not a new type of invoice or a PDF format. It is a way of authenticating invoices that you already create in your billing or accounting software. Each invoice is sent in a prescribed format to the Invoice Registration Portal, which checks it, assigns a unique IRN, signs it digitally and returns a QR code.

Once an invoice is registered, its details flow to the GST system and can populate your GSTR-1 and, where needed, the e-way bill. For businesses covered by the rule, an invoice without a valid IRN may be treated as not properly issued, which affects both the seller and the buyer.

For official information, visit the e-invoice portal (einvoice1.gst.gov.in) and the GST portal (gst.gov.in).

What GST e-invoicing covers

Know which documents need an IRN and which do not.

B2B invoices

Supplies to registered businesses.

  • Tax invoices to GST-registered buyers
  • IRN and QR code required
  • Reported before or at supply

Credit and debit notes

Adjustments to earlier invoices.

  • Reported like invoices
  • Linked to the original invoice
  • Used to correct after 24 hours

Exports and SEZ supplies

Specified outward supplies.

  • Export invoices are covered
  • Supplies made to SEZ units
  • Shipping details captured

Not covered

Where an IRN is not needed.

  • Ordinary B2C sales
  • Exempt categories such as banks and insurers
  • Businesses below the limit

Not sure whether e-invoicing applies to you? Tell us your turnover and GSTINs and our experts will advise free of charge.

Benefits of GST e-invoicing

Beyond compliance, it improves the quality of your invoicing data.

⚖️

Legal compliance

Valid invoices avoid penalties for issuing invoices without IRN where required.

🧾

Smoother ITC for buyers

Registered invoices reach the buyer's GST data more reliably, reducing credit disputes.

🔁

Auto-populated returns

Invoice data flows into GSTR-1, cutting manual entry and typing errors.

🚚

Easier e-way bills

The portal can pass invoice data to the e-way bill system, saving repeated entry.

🔍

Fewer mismatches

One validated record for each invoice reduces differences between seller and buyer data.

📊

Cleaner records

Standard fields and unique IRNs make audits and reconciliation simpler.

GST e-invoice generation process

From applicability check to a valid invoice with IRN.

1CheckApplicabilityTurnover and category confirmed
2RegisterPortal accessE-invoice portal access arranged
3PrepareJSON dataInvoice data in prescribed format
4UploadIRPInvoice sent for validation
5IRNQR codeSigned invoice and QR returned

Setup time depends on your billing software and invoice volume. Not to scale.

Step by step

🧭
Step 1

Confirm applicability

We check aggregate turnover across your GSTINs under the same PAN, your category and any exemption.

🔑
Step 2

Arrange portal access

We guide you on registering on the e-invoice portal and the API or tool options for your volume.

💻
Step 3

Set up your billing software

We explain the fields and format your billing or ERP software must support, so invoice data maps correctly.

📤
Step 4

Generate IRN for invoices

Invoices are reported to the portal through the API, offline tool or bulk upload, and validated.

✅
Step 5

Issue the invoice with QR code

The signed invoice with IRN and QR code is printed or shared with the buyer.

🔁
Step 6

Reconcile and monitor

We help you match IRN data with GSTR-1 and watch the reporting time limit.

What you need for GST e-invoicing

Keep these ready to avoid delays. Our expert will confirm the exact list for your case.

For onboarding

  • GSTIN and GST portal login
  • Turnover details for earlier financial years
  • Billing or ERP software details
  • Registered mobile number and email
  • Authorised signatory details

For each invoice

  • Supplier and buyer GSTIN and addresses
  • Invoice number, date and value
  • HSN or SAC code, quantity and tax rates
  • Place of supply and tax breakup
  • Export or e-way bill details, where applicable

GST e-invoice support fees and cost

The cost has separate parts, and we show them separately so there are no surprises:

Professional fee

Our fee depends on the number of GSTINs, the invoice volume and the support needed. Call free for a custom quote before you pay anything.

Software and API costs

Billing software, ERP changes or API service providers may charge separately. These are independent of our fee and depend on your choice.

Optional extras

Error clean-up, reconciliation with GSTR-1 and notice replies are quoted only if you need them.

We share a clear, itemised quote before you begin. Get your free quote →

GST e-invoice support options

Choose the situation that matches your business, or call free for a custom quote.

Applicability & Setup

Businesses crossing the limit or starting e-invoicing.

Free callcustom quote, shared before you pay
  • Applicability check
  • Portal onboarding guidance
  • Software requirements
  • IRN and QR explained
Get Setup Quote
Full support

Setup + Ongoing Support

Regular e-invoice users with volume and reconciliation needs.

Free callcustom quote after reviewing your case
  • Everything in setup, plus
  • Error and rejection resolution
  • Cancellation and credit note guidance
  • GSTR-1 and e-way bill linkage
Get Full Support Quote

Errors & Notices

Missed IRN, wrong reporting, or a notice or penalty.

Free callget a custom quote at no cost
  • Talk to a GST expert for free
  • Right route suggested for your case
  • Time limits flagged early
  • Quote shared before you pay anything
Call Free: +91 87002-15038 Get Custom Quote on WhatsApp

Our professional fee is quoted after a free call. Software and government charges, if any, are separate. We do not promise outcomes with the tax authorities. Not sure which option fits? Ask for a free consultation.

GST e-invoice compared with regular invoice and e-way bill

A quick view of three commonly confused documents.

DocumentWhat it isWho needs itGenerated onKey output
Regular GST invoiceTax invoice from your billing softwareEvery registered supplier for taxable suppliesYour own systemInvoice number and tax details
E-invoiceInvoice registered with the government portalNotified businesses above the turnover limitInvoice Registration PortalIRN and QR code
E-way billDocument for moving goodsMovement of goods above the notified valueE-way bill portalE-way bill number

Common e-invoice mistakes and how to avoid them

Most problems come from late reporting and wrong data.

Mistakes that cause problems

  • Issuing B2B invoices without IRN when required
  • Missing the reporting time limit
  • Wrong buyer GSTIN or HSN in the invoice data
  • Trying to edit an invoice after IRN generation
  • Ignoring turnover across all GSTINs under the PAN

How we help

  • Applicability check across your GSTINs
  • Data and format guidance for your software
  • Error and rejection resolution support
  • Cancellation and credit note guidance
  • Reminders for reporting deadlines

After GST e-invoice setup: compliance

E-invoicing is an ongoing process, not a one-time setup.

🗂
Ongoing

Keep invoice copies with IRN

Retain signed invoices with IRN and QR code for audit and buyer queries.

⏱
Each invoice

Report within the time limit

Where the time limit applies, an invoice reported late cannot be accepted by the portal.

🔁
Each month

Reconcile with GSTR-1

Check that auto-populated e-invoice data matches your books before filing the return.

❌
If needed

Cancel or correct correctly

Cancel an IRN within 24 hours if allowed, otherwise correct through credit notes or return amendments.

📈
Annually

Track turnover and notifications

Monitor your aggregate turnover and any change in the e-invoicing limit or time rules.

GST e-invoice: frequently asked questions

Quick answers on GST e-invoicing in India.

What is GST e-invoice?

GST e-invoice is a system where a notified business reports its business-to-business invoices, credit notes and debit notes to the government's Invoice Registration Portal. The portal validates them and returns an Invoice Reference Number and a QR code, which must appear on the invoice. It is not a new invoice format.

Who must generate e-invoices under GST?

E-invoicing generally applies to registered persons whose aggregate turnover exceeded the notified limit in any financial year from 2017-18 onwards. The limit is currently Rs 5 crore. Turnover is counted across GSTINs under the same PAN, so we check your position before advising.

What are IRN and the QR code on an e-invoice?

The Invoice Reference Number is a unique 64-character hash generated for each invoice by the Invoice Registration Portal. The portal also digitally signs the invoice and issues a QR code containing key details. Both must be shown on the invoice, otherwise it is not treated as a valid e-invoice.

How do I generate a GST e-invoice?

Prepare the invoice data in the prescribed JSON format from your billing or ERP software, upload it to the Invoice Registration Portal through an API, offline tool or bulk upload, and receive the IRN, signed invoice and QR code. You then print or share the invoice with the QR code.

Is e-invoicing required for B2C invoices?

No. E-invoicing covers business-to-business supplies, exports and certain other documents, not ordinary sales to consumers. Businesses above a very high turnover limit have a separate requirement for a dynamic QR code on B2C invoices, so we check which rule applies to you.

What is the time limit to report an e-invoice?

Taxpayers with aggregate turnover of Rs 10 crore and above must generally report invoices to the portal within 30 days of the invoice date, and older invoices cannot be reported. The turnover limit and period can change by notification, so we confirm the current rule before you rely on it.

Can an e-invoice be cancelled or edited?

An IRN can generally be cancelled on the portal within 24 hours of generation, and an invoice cannot be edited once the IRN is generated. After 24 hours, corrections are made through credit notes, debit notes or amendments in your GST return, depending on the case.

What happens if I issue an invoice without IRN when it is required?

An invoice without IRN where it is required is generally treated as not issued properly. This can attract penalty under Section 122 of the CGST Act, and the buyer may face difficulty in claiming input tax credit. It is safer to generate the e-invoice before supply.

Does e-invoice replace the e-way bill?

No. An e-invoice does not replace the e-way bill, but the portal can pass invoice data to the e-way bill system so that Part A can be generated more easily. A separate e-way bill is still needed for movement of goods above the notified value.

Who is exempt from e-invoicing, and does it stop if turnover falls?

Certain categories are exempt, such as SEZ units, insurers, banks and financial institutions, goods transport agencies, passenger transport and cinema services. Once e-invoicing becomes applicable to a business, it generally continues even if turnover later falls, so we check the notifications for your case.

Call free and get a custom quote

Need help with GST e-invoicing? Speak to our GST expert today – the consultation and the quote are free.

Get in touch

Tell us what you need and our team will get back to you with the right guidance.

Contact details

☎ +91 87002-15038 ✉ support@legalstartup.in 💬 Chat on WhatsApp Free first consultation. Tell us your annual turnover and billing software, and we will suggest the right next step.

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