GST e-invoicing
GST e-invoicing
GST e-invoice basics: who must generate an IRN, which documents are covered, the 30-day reporting limit for larger businesses and the QR code.
45+ apps, AI in every appISO 27001 · ISO 42001 · DPDP ReadyPrices in INR and USDMSME (Udyam) registered
₹5 croreTurnover above which e-invoicing applies
IRNInvoice reference number from the portal
30 daysReporting limit if turnover is ₹10 crore or more
Who must e-invoice
A business whose aggregate turnover crossed ₹5 crore in any financial year since 2017-18 must generate e-invoices for B2B supplies, exports and credit and debit notes. Some sectors, such as banks and insurers, are exempt.
How it works
- Your billing software sends the invoice details to the Invoice Registration Portal.
- The portal returns an IRN and a signed QR code, which go on the invoice.
- The details flow to your GST returns and the e-way bill, so there is less re-typing.
- Businesses with turnover of ₹10 crore or more must report each invoice within 30 days of its date.
Free tools for this
Do it in USR One. USR HRMS runs leave and attendance, and USR Payroll (add-on, India, by invitation) handles PF, ESI, PT, LWF and TDS on salary on the same employee record. Payroll software · USR HRMS