E-invoicing: who needs an IRN and how it works
Written by Tax Paramarsh editorial teamReviewed by Tax Paramarsh GST deskLast updated 3 October 2026Applies to: GST rules in force on 3 October 2026
E-invoicing means registering B2B invoices on the government’s Invoice Registration Portal to get an IRN and QR code. For businesses above the limit, an invoice without an IRN isn’t a valid tax invoice.
Who must e-invoice
Businesses whose aggregate turnover in any financial year since 2017-18 crossed ₹5 crore. Some sectors are exempt, such as banks and certain transport businesses.
Which documents
B2B invoices, credit notes and debit notes, and exports. B2C invoices are outside e-invoicing.
The 30-day rule
Businesses with turnover of ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date; older invoices are rejected.
Why it matters
- Your buyer can’t claim credit on an invoice that needed an IRN and doesn’t have one.
- E-invoice data auto-fills your GSTR-1 and can generate e-way bills.
Key takeaways
- Applies above ₹5 crore turnover in any year since 2017-18.
- B2B invoices, credit/debit notes and exports.
- Report within 30 days if turnover is ₹10 crore or more.
Common questions
Do I need e-invoicing for B2C sales?
No — e-invoicing covers B2B invoices, credit and debit notes and exports.
Once I cross ₹5 crore, can I stop if turnover falls?
No. The test is turnover in any year since 2017-18, so once it applies, it continues.
Related
General information, reviewed on 3 October 2026 — not advice for your specific case. GST rules, forms and due dates change; talk to us before acting.