E-Invoicing
Setup & Compliance
for Your Business
E-invoicing is mandatory for B2B transactions if your turnover exceeds ₹5 crore. Get your IRP registration, IRN generation workflow, QR code compliance, and software integration handled end-to-end — CA-assisted, 100% online.
What is E-Invoicing Under GST?
E-invoicing (Electronic Invoicing) under GST is a system where B2B invoices are authenticated in real-time by the Invoice Registration Portal (IRP), operated by NIC (National Informatics Centre). Once authenticated, the IRP generates a unique Invoice Reference Number (IRN) and a QR code that must appear on every e-invoice.
E-invoicing does NOT mean generating invoices on a government website. It means your existing invoice (generated in your ERP, Tally, or billing software) is uploaded to the IRP for authentication before being sent to your buyer. The authenticated e-invoice with IRN is the only valid B2B invoice for registered recipients.
Key Insight: E-Invoice ≠ Government Invoice
You still use your own billing software (Tally, Zoho, SAP, custom ERP). E-invoicing simply adds a real-time authentication step where the IRP validates your invoice data, stamps it with an IRN, and returns a digitally signed QR code. Your format and branding stay intact.
E-Invoicing Applicability — Turnover-Based Rollout
Turnover Above ₹5 Crore (Current)
The current threshold applicable to all businesses with aggregate turnover above ₹5 Crore in any preceding FY from 2017–18. This includes businesses that crossed ₹5 Cr even in a single year.
All B2B Supplies
B2B domestic supply, export of goods/services, SEZ supply, credit notes / debit notes (B2B) — all require e-invoice with IRN.
B2C Supplies — Exempt
B2C invoices (to consumers), nil-rated/exempt supplies, delivery challans, and advance receipt vouchers do NOT require e-invoicing.
Exempted Categories
Insurance, banking, NBFCs, passenger transport, GTAs, multiplex, SEZ units (as supplier), government departments — currently exempt.
Advantages & Disadvantages
✅ Advantages
- ₹₹5 Cr Threshold — Current mandatory turnover threshold (FY 2024–25). Aggregate across all GSTINs under same PAN
- ⏱️72 hrs to Cancel — Window to cancel an IRN after generation. After 24 hrs, cannot cancel — must raise Credit Note
- 🔢64-char IRN — SHA-256 hash, unique per invoice. Cannot be duplicated or altered
- 🖥️6 IRPs Available — NIC + 4 private portals, fully interoperable
- 📊Auto GSTR-1 Push — No double entry for GST returns. IRN data auto-populates GSTR-1
- 🚫ITC Blocked — Buyer loses ITC if IRN is missing on the invoice. ₹10,000 minimum penalty per invoice for non-compliance
How E-Invoicing Works — End to End
There are multiple ways to generate IRNs depending on your invoice volume and technical capability. TaxClue sets up the most appropriate method for your business.
Register on the IRP Portal
Visit einvoice1.gst.gov.in (or any of the 6 IRPs) → Use your GSTIN credentials → Set up API username and password. TaxClue completes this registration and tests the connection for you on the same day.
Prepare the Invoice in JSON Format
The invoice data must be structured as a specific JSON schema prescribed by GSTN. This includes supplier/recipient GSTIN, item details, HSN codes, tax amounts, and document details. Your billing software or ERP generates this JSON automatically once integrated.
Upload JSON to IRP (via API or Portal)
The JSON is submitted to the IRP in real time. If you're generating <100 invoices/month, the IRP portal's web upload works. For higher volumes, direct API integration with your software is recommended for automation.
IRP Validates, Generates IRN & QR Code
The IRP validates the JSON, checks for duplicate invoices, generates the 64-character IRN, a digitally signed QR code, and an e-invoice JSON. This typically completes within 2–3 seconds.
Print IRN + QR Code on Invoice
The authenticated e-invoice must have the IRN and QR code printed on it before sending to the buyer. The QR code contains key invoice details for instant offline verification by GST officers using the GST app.
GSTR-1 & E-way Bill Auto-Populated
Once IRN is generated, invoice data is automatically pushed to GSTR-1 (outward supply return) and can auto-generate an E-way Bill if goods transport is involved — eliminating double data entry entirely.
Documents & Information Required for E-Invoice Setup
Active GSTIN
With valid login credentials.
E-invoice API Credentials
Username & password (generated on IRP).
Current Billing Software
Name and version (Tally, Zoho, etc.).
HSN Codes
For all goods/services invoiced.
PAN of Business
For aggregate turnover verification.
List of All GSTINs
Under same PAN (multi-state businesses).
Transactions Covered Under E-Invoicing
| Transaction Type | E-Invoice Required? | Notes |
|---|---|---|
| B2B Supply (Domestic) | ✓ Yes | All B2B invoices to registered recipients |
| Export of Goods / Services | ✓ Yes | Including zero-rated and LUT exports |
| SEZ Supply | ✓ Yes | Supply to SEZ units or developers |
| Credit Notes / Debit Notes (B2B) | ✓ Yes | For B2B amendments and returns |
| B2C Supply (to consumers) | ✗ No | IRN not required for B2C invoices |
| Nil-Rated / Exempt Supplies | ✗ No | Fully exempt goods & services |
| Delivery Challans | ✗ No | Non-supply documents excluded |
| Advance Receipt Vouchers | ✗ No | Receipt documents not covered |
E-Invoicing Compliance Tasks
Why Choose TaxClue?
Same-Day IRP Setup
Portal registration + API credentials + first test invoice — all on day one.
Tally / Zoho / ERP Integration
We configure your existing software's e-invoicing module — usually done in 1 day.
Direct API Setup
For custom ERP / SAP / Oracle — API credential setup, sandbox testing, and go-live.
Monthly Reconciliation
IRN vs GSTR-1 match every month to prevent dept scrutiny.
CA + Tech Assisted
Compliance expertise plus technical integration support.
Transparent Pricing
Fixed fee for setup, optional monthly compliance management.
Frequently Asked Questions
Set Up E-Invoicing Before Your Next Invoice
Every B2B invoice without an IRN is invalid, blocks your buyer's ITC, and risks a ₹10,000 penalty. TaxClue sets up your complete e-invoicing workflow — same day.
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