GST E-Invoicing System: Turnover Thresholds (>₹5 Cr), IRN & B2B Rules

जीएसटी ई-इनवॉइसिंग प्रणाली एवं नियम

Comprehensive guide to Electronic Invoicing (E-Invoicing) under Rule 48(4) of the CGST Rules: statutory applicability thresholds (>₹5 Crore aggregate turnover), generating 64-character Invoice Reference Numbers (IRN) on the Invoice Registration Portal (IRP), signed QR codes, and auto-population into GSTR-1 and E-Way bills.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

Mandatory for all registered businesses whose aggregate annual turnover exceeded ₹5 Crore in any preceding financial year from 2017-18 onwards.

Applies to all B2B invoices, export supplies, and Credit/Debit notes (exempt for B2C supplies, banks, NBFCs, and GTA).

IRP authenticates JSON payload and returns unique 64-digit alpha-numeric Invoice Reference Number (IRN) and digitally signed QR code.

An invoice issued without a valid IRN by an applicable taxpayer is legally invalid and void under Rule 48(5) — recipient cannot claim Input Tax Credit.

Auto-populates sales data into GSTR-1 and generates Part-A of E-Way Bill seamlessly.

Who is Eligible & When Does it Apply?

Applicability #1

Businesses with aggregate turnover exceeding ₹5 Crore in any financial year since GST inception.

Step-by-Step Procedure & Compliance Roadmap

Generate Standard JSON from ERP

Export invoice payload adhering to schema standard INV-01 from your billing software.

Upload JSON to Invoice Registration Portal (IRP)

Transmit invoice via API or offline bulk generation tool to einvoice1.gst.gov.in.

Receive Validated IRN & Signed QR Code

IRP verifies uniqueness, hashes invoice details, and returns 64-character IRN.

Print QR Code on Final Tax Invoice

Include machine-readable QR code and IRN on the physical/PDF invoice sent to customer.

Mandatory Documents Checklist

Accounting software with e-invoicing API integration, Tax Invoice data, IRP login credentials

Common Mistakes & Compliance Risks to Avoid

•Issuing standard physical invoices without IRN when aggregate turnover exceeds ₹5 Crore.

•Not generating e-invoice for export transactions.

Frequently Asked Questions

Is e-invoicing required for B2C retail transactions?

No, standard e-invoicing under Rule 48(4) applies only to B2B and export invoices. However, entities with turnover > ₹500 Crore must display dynamic B2C UPI QR codes.

Interactive Tax Calculators

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Related Tax Knowledge

GST Invoice Format Rules E-Way Bill Rules

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.