E-Invoice Kya Hai: Limit, IRN and Who Needs It
*Last updated: 10 October 2026.*
Quick answer
An e-invoice is a GST invoice that you register on a government portal called the Invoice Registration Portal (IRP). The portal checks the invoice and gives it an Invoice Reference Number (IRN) and a QR code. E-invoicing is compulsory for businesses whose yearly turnover is above Rs 5 crore. If your turnover is below this, you do not need to make e-invoices. You continue to make normal GST invoices.
If you are below the limit, a good GST bill is all you need. Get Udyog on Google Play or start on the web. There is a 14-day free trial.
What is an e-invoice?
An e-invoice is not a new kind of invoice and it is not made on the portal by hand. You make the invoice in your billing software, as usual. The invoice details are then sent to the IRP, which checks them and returns an IRN and a QR code. The invoice you give to your customer must carry both.
Who needs to make e-invoices?
- •Businesses whose aggregate turnover is above Rs 5 crore. The turnover is counted for the whole PAN, so all GST registrations under one PAN are added together.
- •Once your turnover has crossed the limit in a financial year, you generally stay under e-invoicing even if your turnover falls later. Ask your CA about your case.
- •Some businesses are exempt, such as banks, insurance companies, NBFCs, passenger transport services, SEZ units and businesses that supply only exempt goods or services.
If your turnover is below Rs 5 crore, you can keep making normal GST invoices. Read Mobile se GST bill kaise banaye.
How does e-invoicing work?
- 1You make the invoice in your billing software in the prescribed format.
- 2The software sends the invoice data to the IRP.
- 3The IRP checks the invoice and creates the IRN and the QR code.
- 4The invoice comes back with the IRN and the QR code, and you give it to your customer.
- 5The invoice details also flow into your GST returns, so you do not enter them again.
What are the IRN and the QR code?
- •The IRN is a unique number for each invoice, created by the IRP.
- •The QR code holds the main details of the invoice, so they can be checked.
Is there a time limit to report an e-invoice?
For businesses with an aggregate turnover of Rs 10 crore or more, an e-invoice must be reported to the IRP within 30 days of the invoice date. Older invoices are rejected. This is in force from 1 April 2025. Ask your CA to confirm if it applies to you.
E-invoice vs e-way bill
An e-invoice is the invoice for a sale, registered on the IRP. An e-way bill is a transport document for moving goods worth more than Rs 50,000. They are different things. Read E-way bill kaise banaye.
Common mistakes
- •Thinking every business needs an e-invoice. Below the limit, you do not.
- •Counting only one GSTIN instead of all GSTINs under the PAN.
- •Giving the customer an invoice without the IRN and the QR code when e-invoicing applies to you.
- •Reporting an e-invoice very late.
- •A wrong GSTIN, HSN code or tax rate on the invoice. Check the HSN code on the free HSN code finder.
If you are below the limit
Most small shops and service providers are below Rs 5 crore. For you, the work is to make a correct GST bill every time, with the right GSTIN, HSN code and tax rate. In Udyog, you can keep your customers, items and HSN codes in one place and share the bill on WhatsApp.
Download Udyog on Google Play or open it on the web. See the Udyog pricing page for plans after your 14-day free trial.
*This post is for general information. GST rules change often, so check the latest notifications or ask your CA before you file.*
Frequently asked questions
Quick answers to common questions.
What is an e-invoice?
An e-invoice is a GST invoice that is registered on the government's Invoice Registration Portal, which gives it an IRN and a QR code.
What is the e-invoice turnover limit?
E-invoicing is compulsory for businesses with an aggregate turnover above Rs 5 crore.
Do small businesses need an e-invoice?
No, not if the turnover is below the limit. They make normal GST invoices.
What is an IRN?
The Invoice Reference Number. It is a unique number that the portal gives to each e-invoice.
Is e-invoice the same as e-way bill?
No. An e-invoice is the invoice for a sale. An e-way bill is a transport document for moving goods.
Do I make an e-invoice on the GST portal by hand?
No. You make the invoice in your billing software, which sends the details to the IRP.