E-Invoicing Under GST — IRP Portal, IRN & Mandatory Threshold 2026

Updated: 3 June 2026 | CGST Act | Mandatory for Turnover > ₹5 Crore | IRP Portal

E-invoicing under GST is mandatory for businesses with turnover above ₹5 crore. Generate invoices on the Invoice Registration Portal (IRP: einvoice1.gst.gov.in) — each invoice gets a unique 64-character IRN and digitally signed QR code. E-invoices auto-populate GSTR-1 and enable ITC for buyers. B2C invoices are currently excluded.

₹5 Crore

E-invoicing mandatory if turnover > ₹5 crore (any year since FY 2017-18).
Once applicable, mandatory for all B2B invoices, debit/credit notes, and export invoices.

E-Invoicing — What's Covered and What's Excluded

Transaction Type	E-Invoicing Required?
B2B invoice (registered buyer)	Yes — mandatory
Export invoice	Yes — mandatory
SEZ supply invoice	Yes — mandatory
Debit Note (to registered buyer)	Yes — mandatory
Credit Note (to registered buyer)	Yes — mandatory
B2C invoice (unregistered buyer)	No — excluded
Bill of Supply (exempt/nil-rated)	No — excluded
Delivery Challan	No — excluded
Banks, insurance, financial services	No — exempted
SEZ units (as suppliers)	No — exempted
Government entities	No — exempted

How to Generate E-Invoice — Step by Step

Register on IRP portal
Visit einvoice1.gst.gov.in → Register using GSTIN + OTP. Or use your existing GST portal credentials.
Create invoice in your software
Create invoice in Tally, Zoho Books, QuickBooks, or any GST-compliant software. Ensure all mandatory GST fields are present.
Upload to IRP
Software sends JSON to IRP via API (most modern software does this automatically). Or manually upload JSON on IRP portal.
Get IRN + QR Code
IRP validates invoice → generates 64-character IRN (Invoice Reference Number) + digitally signed QR code → sends back to your software.
Print authenticated invoice
Download the authenticated JSON or PDF. Print invoice with IRN and QR code. This is the valid GST invoice for the buyer.
Auto-populate GSTR-1
IRN-tagged invoices automatically appear in GSTR-1 (Table 4). No separate GSTR-1 data entry needed for e-invoices.

E-Invoicing Timeline (Historical Rollout)

Date	Applicable Turnover
1 October 2020	Above ₹500 crore
1 January 2021	Above ₹100 crore
1 April 2021	Above ₹50 crore
1 April 2022	Above ₹20 crore
1 October 2022	Above ₹10 crore
1 August 2023	Above ₹5 crore (current threshold)

Frequently Asked Questions

What is the threshold for mandatory e-invoicing in 2026?

E-invoicing is mandatory for all GST-registered businesses with aggregate annual turnover above ₹5 crore in any financial year since FY 2017-18 onwards. The threshold was ₹500 crore (Oct 2020), ₹100 crore (Jan 2021), ₹50 crore (Apr 2021), ₹20 crore (Apr 2022), ₹10 crore (Oct 2022), and ₹5 crore (Aug 2023).

How to generate an e-invoice on the IRP portal?

Generate e-invoice at einvoice1.gst.gov.in. Steps: login with GSTIN credentials → upload invoice JSON (or integrate your billing software via API) → IRP validates and generates 64-character IRN + signed QR code → download the authenticated invoice. Most accounting software (Tally, Zoho, QuickBooks) now directly integrate with IRP.

Is e-invoicing mandatory for B2C transactions?

No. E-invoicing under GST is currently mandatory only for B2B (business-to-business) transactions. B2C invoices (to unregistered buyers), exports, SEZ supplies, and exempt supplies are excluded. However, the government is exploring extending e-invoicing to B2C for high-value transactions.

What happens if I don't generate e-invoice when mandatory?

A non-e-invoice is treated as invalid for GST purposes. The buyer cannot claim ITC on invoices without IRN. Seller faces penalty: ₹10,000 per invoice or 100% of tax evaded (whichever is higher) under Section 122. Also, the invoice won't auto-populate in GSTR-1.

What is the difference between e-invoice and e-way bill?

E-invoice is an electronic document for GST compliance — generated before/at time of supply. E-way bill is for goods movement — generated before transport of goods worth ₹50,000+. They serve different purposes but are linked: when e-invoice is generated for goods supply, Part-A of e-way bill is auto-populated from invoice data.

GST Invoice Format GST Return Due Dates Input Tax Credit E-Way Bill GST Registration GST Late Fee

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