GST · Glossary

E-invoice (IRN)

Also called: IRN, Invoice Reference Number, IRP

How it works

E-invoicing applies from ₹5 crore of aggregate turnover. Taxpayers with aggregate turnover of ₹10 crore and above cannot report an invoice to the portal more than 30 days after its date, a limit that applies from 1 April 2025.

An e-invoice is different from an e-way bill. Billing software that generates the IRN and QR code directly from the invoice avoids typing the same data on the portal.

Frequently asked questions

Does e-invoicing apply to B2C invoices?

It is generally for B2B and export invoices. Invoices to individual consumers are generally outside e-invoicing.

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