General information, not professional advice. GST rules, rates and due dates change by notification. Check the current position on the GST Portal or with your CA before you act on anything here.
Update, 13 October 2026. The 57th GST Council (8 October 2026) recommended extending e-invoicing to reverse-charge supplies received from unregistered persons and to import of services, for taxpayers with turnover of ₹5 crore and above. It is not notified yet. See the full list of recommendations.
The short version
- E-invoicing applies above a notified aggregate turnover threshold, which has come down in stages to ₹5 crore.
- The threshold is tested on turnover in any financial year since 2017-18, not only the last one.
- You upload the invoice to the Invoice Registration Portal and get back an IRN and a signed QR code; without them the invoice is not valid for GST.
- Larger taxpayers face a time limit for reporting an invoice to the portal after its date.
- B2C invoices are outside e-invoicing, though a dynamic QR code applies to large B2C suppliers.
What e-invoicing is
A common misunderstanding first: e-invoicing does not mean generating your invoice on a government website. You raise the invoice in your own system, report it to the Invoice Registration Portal, and the portal returns an Invoice Reference Number and a digitally signed QR code, which you print on the invoice. The data then flows into your GSTR-1 and, where applicable, the e-way bill.
Who it applies to
It applies to registered persons whose aggregate turnover exceeds the notified threshold, which has been reduced in stages since 2020 and currently stands at ₹5 crore. Two details decide most arguments:
- The test looks at turnover in any financial year from 2017-18 onwards. Cross it once and you are in, even if this year is smaller.
- Turnover is aggregate and PAN-level, all-India.
Excluded categories include banks and financial institutions, insurers, goods transport agencies, passenger transport services, suppliers of admission to cinema exhibitions, special economic zone units, and government departments and local authorities.
Which documents
B2B invoices, exports, and credit and debit notes issued to registered persons. Deemed exports and supplies to special economic zones are covered too. B2C invoices are not. Separately, taxpayers above a higher turnover have to print a dynamic QR code on B2C invoices, which is a different requirement with a similar look.
How the flow works
- You create the invoice in your billing system with all the usual fields.
- The invoice is sent to the IRP in the prescribed schema.
- The portal validates it, generates the IRN, signs it, and returns the IRN and QR code.
- You print the QR code and the IRN on the invoice you give the buyer.
- The details auto-populate your GSTR-1 and can feed Part A of the e-way bill.
An IRN cannot be amended. If something is wrong, you cancel it within 24 hours on the portal and issue a fresh invoice, or use a credit or debit note after that window.
The reporting time limit
Taxpayers above a notified turnover must report an invoice to the IRP within 30 days of the document date. Report it later and the portal will not accept it, which leaves you with a document that cannot become a valid tax invoice. The threshold for this rule has been lowered over time, so treat "we will upload it at month end" as a habit worth breaking regardless of your size.
What happens if you skip it
An invoice that required an IRN and does not have one is not a valid tax invoice. Your buyer cannot claim input tax credit on it, and penalties apply for issuing an incorrect invoice. This is the practical reason to know your own status rather than assume: the cost lands on the customer relationship first.
IRNs in AawazAI, for sales and purchases
For your own sales, a B2B tax invoice from a registration above the threshold can get its IRN from inside AawazAI, once your e-invoice API user is set up under Settings; the IRN and the signed QR are printed on the bill. For purchases, AawazAI reads the signed QR code on a supplier's e-invoice when you photograph the bill, verifies the signature, and uses the verified contents as the purchase entry, which is a better source than reading the printed text.
Supplier e-invoices read, not retyped
Photograph a supplier's bill and AawazAI verifies the e-invoice QR code first, then books the purchase from the signed data after you confirm it.
Frequently asked questions
What is the turnover limit for e-invoicing?
E-invoicing applies above a notified aggregate turnover threshold, which has been reduced in stages and currently stands at ₹5 crore. The test is whether turnover exceeded the threshold in any financial year from 2017-18 onwards.
Is e-invoicing required for B2C sales?
No. E-invoicing covers B2B invoices, exports, deemed exports, SEZ supplies and credit or debit notes to registered persons. A separate dynamic QR code requirement applies to B2C invoices of larger taxpayers.
Can an e-invoice be cancelled or amended?
An IRN cannot be amended. It can be cancelled on the portal within 24 hours, after which you issue a credit or debit note. Amendments to the invoice details are made through the GSTR-1 amendment tables.
What is the 30-day rule for e-invoices?
Taxpayers above a notified turnover must report an invoice to the Invoice Registration Portal within 30 days of the document date. After that the portal will not accept it.
Does AawazAI generate e-invoices?
Yes, for a B2B tax invoice from a registration above the e-invoicing threshold, once your e-invoice API user is added under Settings. The IRN and signed QR are printed on the bill. It also reads and verifies the signed QR code on a supplier's e-invoice when you scan a purchase bill, and uses the verified data for the purchase entry.