E-Invoice (Electronic Invoicing)

GST invoices reported to a government portal (IRP) that returns a unique IRN and QR code for authentication.

Under GST e-invoicing, B2B invoices are reported in a standard format to the Invoice Registration Portal (IRP), which validates them and returns a unique Invoice Reference Number (IRN) and a signed QR code.

E-invoicing applies to businesses above a notified turnover threshold. It reduces fake invoicing, auto-populates GST returns and the e-way bill, and standardizes invoice data across systems.

• IRP returns an IRN + signed QR code for each invoice.
• Mandatory above a turnover threshold (lowered over time).
• Auto-feeds GSTR-1 and e-way bill data.