E-INVOICING READINESS CHECKLIST
Mandatory for businesses with aggregate turnover above Rs. 5 crore · FY 2025-26
Applicability
- ☐ Check aggregate turnover of any preceding year from 2017-18 onward
- ☐ Confirm e-invoicing applies to B2B, exports, SEZ and RCM supplies
- ☐ Identify supplies exempt from e-invoicing (B2C, certain sectors)
Registration & Setup
- ☐ Register on the Invoice Registration Portal (IRP)
- ☐ Generate API credentials or select a GSP / offline tool
- ☐ Map HSN/SAC codes and validate the e-invoice JSON schema
- ☐ Configure ERP / billing software to produce compliant invoices
Invoice Generation
- ☐ Generate IRN and signed QR code for every eligible invoice
- ☐ Report invoices to the IRP within 30 days of the invoice date
- ☐ Print the QR code and IRN on the physical / PDF invoice
- ☐ Ensure e-invoice data auto-populates into GSTR-1 and e-way bill
Controls
- ☐ Set up a process to cancel IRNs within 24 hours where needed
- ☐ Reconcile IRN-generated invoices with the sales register monthly
- ☐ Train staff and keep a fallback for portal downtime
An invoice without a valid IRN is not a valid tax document, ITC can be denied to the buyer; the 30-day reporting window applies to notified turnover categories, so report promptly.