GST e-Invoicing
Above a turnover threshold, an invoice is not valid until it has been reported and carries an IRN. Businesses that cross the threshold mid-year often do not notice.
What e-invoicing actually is
It is not invoicing on a government portal. You raise the invoice in your own system as before, then report it to the invoice registration portal, which returns a unique reference number and a QR code that go onto the invoice.
An invoice that should have carried an IRN and does not is not a valid tax invoice. Your customer's input credit on it is at risk, which is how this usually surfaces — a customer asking why their credit is not showing.
The threshold has come down in stages, so a business that was outside it two years ago may be inside it now on the same turnover.
What to check
- Your aggregate turnover against the current threshold, on the basis the rules specify rather than your own definition.
- Whether you crossed it in an earlier year — applicability generally follows past turnover, not the current one.
- Your billing software, which needs to generate and store the IRN and QR code.
- Which supplies are covered, since not everything is.
- Your e-way bill process, which links to this.
Written 5 September 2026. Government requirements and portal behaviour change — message us to confirm before you rely on any date or figure here.
Common questions
Send us your case
Send us your turnover for the last two years. That is what decides whether it applies and from when.
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Other GST work that comes up once you are registered.