GST & payments · 6 min read

E-invoicing under GST: who needs it?

E-invoicing means reporting B2B invoices to a government portal, which returns a unique reference number and QR code for the invoice.

Updated 12 October 2026 · By the SuperForge team

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Photo by Jakub Żerdzicki on Unsplash

01Who must e-invoice

Businesses whose aggregate turnover crossed the notified threshold in any financial year from 2017-18 onwards. At the time of writing that threshold is ₹5 crore. Some sectors are exempt. Always check the current notification on the GST portal.

02How it works

  1. Create the invoice in your billing software.
  2. Upload it (as JSON) to the Invoice Registration Portal (IRP), directly or through your software or GSP.
  3. The IRP validates it and returns an IRN (Invoice Reference Number) and a signed QR code.
  4. Print the IRN and QR on the invoice you send.

03If you're below the threshold

You don't need e-invoicing, but you still need compliant tax invoices. Build good habits now: consistent numbering, correct GSTINs and HSN/SAC codes.

04Questions

What is IRN in e-invoicing?

The Invoice Reference Number is a unique number generated by the Invoice Registration Portal for each e-invoice.

This article is general information, not tax or legal advice. GST rules change; confirm details with your chartered accountant or the official GST portal.

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