E-Invoice (Electronic Invoice under GST)

A system where B2B invoices are electronically authenticated by the GST Invoice Registration Portal (IRP) before being issued.

E-invoicing under GST is a system where B2B invoices are reported to and validated by the Invoice Registration Portal (IRP) managed by NIC (National Informatics Centre). The IRP generates a unique Invoice Reference Number (IRN) and digitally signs the invoice with a QR code.

How e-invoicing works:

  • Generate invoice in your billing system in the prescribed JSON format
  • Push the JSON to the IRP via API
  • IRP validates, generates IRN, and signs with digital signature
  • Signed invoice with QR code is returned
  • Data auto-populates in GSTR-1 and e-way bill systems

Who needs to generate e-invoices:

  • Businesses with aggregate turnover exceeding Rs. 5 crores (as of August 2023)
  • Only for B2B supplies, exports, and supplies to SEZ
  • Not required for B2C supplies

Benefits: Reduced data entry errors, auto-population of GSTR-1, faster ITC matching for buyers, reduced tax evasion, and standardized invoice format across the ecosystem.

Related Terms

GSTIN (Goods and Services Tax Identification Number)

A unique 15-digit alphanumeric code assigned to every registered GST taxpayer in India.

E-Way Bill

An electronic document required for the movement of goods worth more than Rs. 50,000 within or across state borders under GST.

HSN Code (Harmonized System of Nomenclature)

A standardized international system for classifying traded goods, used in India for GST rate determination and invoice compliance.

ITC (Input Tax Credit)

The credit a business receives for GST paid on purchases, which can be set off against GST collected on sales.

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