GST E-Invoicing (Electronic Invoicing) is a system introduced by the Goods and Services Tax Council (GSTN) where B2B invoices are authenticated electronically by the Invoice Registration Portal (IRP) and assigned a unique Invoice Reference Number (IRN) along with a QR code.
It ensures real-time reporting of invoices, reduces tax evasion, and simplifies return filing.
Who Needs to Generate E-Invoices
Businesses whose aggregate turnover exceeds ₹5 crores in any financial year from 2017–18 onwards.
All registered taxpayers involved in B2B supplies, exports, or SEZ transactions.
Not applicable to B2C (retail) or exempted entities such as banks, insurers, or government departments.