E‑Invoicing in GST — Basics

E‑invoicing means reporting B2B invoices to the Invoice Registration Portal (IRP) to obtain an Invoice Reference Number (IRN) and QR code. It does not mean generating invoices on the government portal — you continue using your ERP/accounting software.

Who must comply (applicability)

As of 01‑08‑2023, aggregate turnover ≥ ₹5 crore in any financial year from 2017‑18 onwards must implement e‑invoicing, unless specifically exempted (e.g., banking, insurance, SEZ units for some supplies, NBFCs, GTA passenger transport, etc.). Check the latest notification for your category.

How it works (flow)

1. You create the invoice in your software in the prescribed schema (JSON)
2. Your system pushes it to the IRP
3. IRP validates and returns the IRN + signed QR code
4. You print/share the invoice with the QR code embedded
5. Details auto-populate to GSTR‑1

What must be on the e‑invoice

• Seller/Buyer legal name, GSTIN, address, place of supply
• Item details, HSN/SAC, quantities, taxable value
• Tax details (CGST/SGST/IGST/cess)
• Document type (INV/CN/DN), document number, date
• Payment terms, reference (optional fields as per schema)

Practical checklist

Common errors and fixes

• Wrong HSN/UQC → update master and retry
• Invalid GSTIN/place of supply → correct party master
• Duplicate document number → follow your series rules; cancel within window if needed

References

• NIC IRP documentation (einvoice1.gst.gov.in)
• CBIC notifications on e‑invoicing thresholds and schema versions
• GST Portal help manuals

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For implementation, coordinate with your software vendor/GSP and train your team on exception handling and reconciliations.