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Updated: May 16, 2023

This post will discuss requirements regarding E-invoicing under GST.

e-Invoicing under GST

For Registered persons whose aggregate turnover (based on PAN) in any preceding financial year from 2017-18 onwards, is more than prescribed limit i.e. Rs. 10 Crores w.e.f. 1st October 2022, e-invoicing is mandatory. With effect from 1st August 2023, e-invoicing will be mandatory for turnover exceeding Rs. 5 Crores.

Kshitij & Associates

GST Registered persons will continue to create their GST invoices on their own Accounting / ERP Systems. These invoices will now be reported to ‘Invoice Registration Portal (IRP)’. On reporting, IRP returns the e-invoice with a unique ‘Invoice Reference Number (IRN)’. Then, the invoice can be issued to the receiver.

In case provisions of e-invoicing is applicable, an invoice without IRN will not be a valid invoice and no input to the buyer shall be available without IRN generation. The aim of this system is seamless flow of information from IRP to GST system to minimize tax evasion through preventing fake invoices, back dating of invoices, enhanced controls, real time MIS reporting etc.

To generate E-invoice, an eligible GST registered user can create a login at E-Invoice portal. The login credentials of E-Invoice portal may also be used at E-way Bill portal for generation of E-way bill. To avoid duplication of efforts, E-way bill can be generated using the system allotted IRN, issued upon generation of e-invoice. The process workflow is as follows:

Ways of generating E-invoice:

  • Through IRP portal by using offline utility and uploading JSON file on the IRP system

  • Through Accounting Software such as Tally / Busy etc.

  • Through API linked software

How to Generate E-invoices on IRP using offline utility

How to Generate E-invoices in Tally

How to generate E-invoices in Busy

How to generate E-invoices in Marg

Frequently asked questions:

Is e-invoice applicable to both goods and services?

Is e-invoicing applicable to all organizations?

Is there any minimum threshold for generating e-invoice?

What all documents are required to be generated using e-invoicing system?

What all documents are not required to be generated using e-invoicing system?

Do we need to generate e-way bills when we have already generated e-invoice?

Is E-way bill required to be generated within specific number of days of generation of e-invoice?

Is e-invoice required in case of delivery challan?

How to handle sales return in case of e-invoicing?

Is e-invoice required in case of intra-state branch movements, sale on approval basis, job work etc.

Can e-invoice be cancelled?

Can e-invoice be partially cancelled?

Can e-invoice be amended?

What if e-invoice is required to be cancelled but period of 24 Hrs. from generation of IRN has expired?

For more FAQs, please refer here.

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