Generate e-Invoices for every B2B transaction if your annual turnover exceeds ₹5 crore.
Jurisdiction
All of India
Who applies
GST-registered B2B suppliers whose aggregate annual turnover in any preceding financial year from 2017-18 onwards exceeds ₹5 crore and who issue invoices to other registered businesses
Typical time
Real-time (IRN generated within seconds via API or portal); mandatory before raising the invoice
Fee
Free (no government fee for e-Invoice generation through the IRP)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | GSTIN and IRP/e-Invoice portal login credentials | Original | Required to authenticate on the Invoice Registration Portal (IRP) and generate IRN for each invoice |
| 2 | B2B tax invoice data in JSON format | Soft copy (PDF) | Invoice data in the e-Invoice JSON schema (prescribed by GSTN) must be uploaded to the IRP; ERP/accounting software typically generates this automatically |
| 3 | Digital Signature Certificate (DSC) or API credentials(optional)Required for API integration; not needed for direct portal upload | Original | Required for API-based integration with IRP; large businesses use GSP (GST Suvidha Provider) APIs to automate e-Invoice generation |
| 4 | Buyer's GSTIN and legal name | Original | Mandatory field in e-Invoice; incorrect GSTIN invalidates the e-Invoice and the buyer cannot claim ITC |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Before generating your first e-Invoice, log in to gst.gov.in and navigate to 'Services > e-Invoice > Enable/Disable e-Invoice'. Select 'Enable' for your GSTIN. If you have multiple GSTINs, you must enable e-Invoicing for each one separately. Once enabled, the system begins enforcing e-Invoice generation for all B2B outward supply invoices. Your ERP or accounting software may need to be configured to send invoice data to the IRP for IRN generation.
Every e-Invoice must be prepared according to the e-Invoice JSON schema published by GSTN. Mandatory fields include: supplier GSTIN, buyer GSTIN, invoice number, invoice date, invoice type (regular, credit note, debit note, export), supply type (B2B, export with/without IGST), line item details (HSN code, description, quantity, unit price, discount, taxable value, tax amounts — IGST, CGST, SGST, Cess), and document total. Most ERP systems (Tally, SAP, Zoho Books) can generate this JSON automatically. Manual generation can use the IRP web portal for small volumes.
Upload the JSON invoice data to the Invoice Registration Portal at einvoice1.gst.gov.in or via one of the designated IRPs (there are multiple active IRPs: NIC IRP, Clear, Einvoice6, etc.). The IRP validates the JSON for completeness and schema compliance, checks for duplicate invoice numbers, and returns a unique 64-character Invoice Reference Number (IRN). Along with the IRN, the IRP returns a QR code containing key invoice parameters digitally signed by the IRP.
After obtaining the IRN and signed QR code from the IRP, print the IRN number and the digitally signed QR code on the final tax invoice before sharing it with the buyer. The printed QR code can be scanned by the buyer (using the GSTN QR code verifier app or einvoice1.gst.gov.in) to verify the invoice authenticity. The physical invoice must also contain all standard tax invoice fields as required under GST law.
Once the IRN is generated, the IRP automatically pushes the e-Invoice data to the GST portal, where it is auto-populated in your GSTR-1 for the relevant period. For goods movement, the e-Way Bill can be generated directly from the IRP interface by providing Part B (vehicle number) details after IRN generation — this eliminates the need to separately log in to the e-Way Bill portal. Verify the auto-populated GSTR-1 data before filing to ensure accuracy.
State GST Department or CBIC
Post-issuance — enforcement during goods movement or during return scrutiny
Verifies QR code on invoices during interception, checks that all B2B invoices carry valid IRNs, and can reject ITC claims for invoices without valid IRNs.
NIC / GSTN-designated IRP operators
Step 3 — IRN generation
Validates invoice JSON, assigns a unique IRN, digitally signs the QR code, and distributes invoice data to GSTN for GSTR-1 auto-population and to the e-Way Bill portal.
Generate IRN for B2B invoices by uploading JSON; also used to cancel IRN within 24 hours, generate e-Way Bill from IRN, and verify any e-Invoice by scanning QR code.
Enable/disable e-Invoicing for your GSTIN, view auto-populated GSTR-1 data from e-Invoices, and manage e-Invoice settings.
E-Invoice with IRN must be generated before the invoice is shared with the buyer; retrospective IRN generation is not allowed, and invoices without IRN are invalid for the buyer's ITC claim.
An e-Invoice (IRN) can be cancelled only within 24 hours of generation; after 24 hours, the IRN cannot be cancelled and a credit note must be issued to reverse the transaction.
The IRP rejects duplicate invoice numbers for the same GSTIN and financial year; ensure your invoice numbering series is unique and sequential to avoid rejection.
A wrong buyer GSTIN in the e-Invoice means the invoice will not appear in the correct buyer's GSTR-2B, blocking their ITC; always verify the buyer's GSTIN before generating the IRN.
Issuing invoices without IRN (if your turnover qualifies) is treated as not issuing a valid tax invoice; the penalty is ₹10,000 per invoice or the equivalent tax amount under Sections 122 and 125 of CGST Act.