E-Invoicing Under GST: New Rules and Implementation Guide

E-invoicing is mandatory for many Indian businesses. Learn the latest turnover threshold, IRN generation, QR code requirements and how to comply.

What is e-invoicing?

E-invoicing is the digital reporting of B2B invoices to the GST Invoice Registration Portal (IRP). The IRP returns a unique IRN and signed QR code that must be on the invoice you give to the customer.

Who must e-invoice

As of latest CBIC notification, businesses with aggregate turnover exceeding Rs. 5 crore in any prior financial year (from 2017-18 onwards) must e-invoice for all B2B and export supplies. Thresholds keep moving lower — check the latest official notification.

How IRN generation works

Your billing system generates the invoice → sends it to IRP via API/upload → IRP validates and returns a 64-character IRN + QR code → you embed both on the printed PDF. The whole loop happens in seconds.

What to include on an e-invoice

IRN, QR code, supplier and buyer GSTINs, place of supply, HSN/SAC, item-level tax breakup, signed invoice JSON. The QR contains the IRN so officers can verify with a quick scan.

Stay compliant

Use a billing tool that talks to IRP directly (or sign up via a GST Suvidha Provider). Manual JSON uploads are error-prone — modern apps handle the IRN call invisibly when you save the invoice.

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Built for Indian small businesses. BillBabu is GST-compliant billing software that helps you create invoices, manage estimates, track payments and stay audit-ready — from your phone. Learn more about BillBabu or download the app.