What Is E-Invoicing — and Why It Is Not the Same as a GST Invoice
E-invoicing is often misunderstood. It does not mean emailing a PDF invoice to your customer. It means your invoice is reported to the government's Invoice Registration Portal (IRP) at the moment it is created, and the portal returns a unique Invoice Reference Number (IRN) and a QR code that must appear on the invoice.
In other words, a regular GST invoice becomes an e-invoice only once it has a valid IRN. This matters because if you are required to e-invoice and you raise a normal invoice without an IRN, that invoice is not valid for GST.
The Current E-Invoice Limit
The e-invoicing turnover limit in 2026 is Rs 5 crore. The rule has an edge that trips people up:
- If your aggregate annual turnover crossed Rs 5 crore in any financial year since FY 2017-18, you must comply with e-invoicing.
- This applies even if your current turnover has since dropped below Rs 5 crore. Once you cross the threshold, you stay in the e-invoicing net.
So the question is not just "what is my turnover this year" — it is "have I ever crossed Rs 5 crore since 2017-18." If yes, e-invoicing applies to your B2B supplies.
The 30-Day Reporting Rule
If your turnover is Rs 10 crore or more, there is an additional deadline: invoices must be reported to the IRP within 30 days of the invoice date. Miss that window and the portal will reject the invoice — no IRN is generated, and the invoice is invalid for GST purposes.
For businesses near this threshold, the practical lesson is to report e-invoices in real time as you raise them, not in a monthly batch.
Who Is Below the Limit (and Exempt)
If your turnover has always stayed below Rs 5 crore, e-invoicing is not yet mandatory for you. You continue to raise normal GST invoices. A few categories of business are exempt from e-invoicing regardless of turnover — for example certain banking, insurance, passenger transport, and SEZ units — but most ordinary traders and retailers simply fall under the turnover test.
One word of caution: the government has been steadily lowering this threshold over the years. It is sensible to be ready, because the limit may come down further.
What Happens When You Cross the Limit
Once you become liable, every B2B invoice (and credit/debit note) must go through the IRP. The flow is:
- You create the invoice in your billing software as usual.
- The software sends the invoice data to the IRP.
- The IRP validates it and returns an IRN plus a signed QR code.
- That IRN and QR code are printed on the invoice you give the customer.
Crucially, e-invoicing also auto-populates your GSTR-1 and feeds the e-way bill system, which actually reduces duplicate data entry once it is set up.
E-Invoice vs Regular Invoice: Quick Summary
- Regular GST invoice: Raised by any GST-registered business. No IRN required.
- E-invoice: Required once you cross the Rs 5 crore threshold. Must carry a valid IRN and QR code obtained from the IRP at the time of issue.
How Software Handles It for You
You do not log into the government portal for every invoice. Good billing software integrates with the IRP directly: you raise the invoice and the IRN and QR code come back automatically, printed on the document. This is the only practical way to handle e-invoicing at volume.
InfiBis generates IRNs and the QR code as part of normal billing, so compliant e-invoices are produced without extra steps — and it tracks the 30-day reporting window so nothing expires.
Conclusion
The e-invoice rule comes down to one test: have you crossed Rs 5 crore in turnover in any year since 2017-18? If yes, every B2B invoice needs an IRN. If no, you are not required yet — but it is worth being ready, because the threshold keeps falling. Either way, the work is best handled by software that talks to the IRP for you. For the fundamentals of a compliant invoice, see our guide on how to create a GST invoice in India, and make sure you are charging the right rate with our 2026 GST rate list.