IRIS MSME
Registration Hub
Verify GSTIN
IRIS MSME
Registration Hub
Verify GSTIN

E-Invoice Registration

Mandatory for eligible businesses to issue GST-compliant e-invoices.

What is e-Invoice Registration?

e-Invoicing is a system introduced under GST where B2B invoices,B2G , debit/credit notes, and exports must be reported electronically to the Invoice Registration Portal (IRP).

Upon reporting, the IRP:

  • Generates a unique Invoice Reference Number (IRN)
  • Issues a QR Code
  • Validates the invoice as legally compliant

This ensures that invoices are standardized, authenticated, and integrated with GST returns.

Businesses meeting the turnover criteria must register on the IRP and generate e-invoices for every B2B transaction.

Why is it Needed?

e-Invoicing is required to:

  • Prevent invoice fraud
  • Ensure real-time GST reporting
  • Enable auto-population of GSTR-1 & GSTR-3B
  • Allow seamless Input Tax Credit (ITC) to buyers
  • Reduce mismatches and disputes
  • Improve business transparency
  • Ensure compliance under GST rules

For eligible businesses, not generating e-invoices results in invalid invoices.

Such invoices:

  • Cannot be used for ITC
  • Cannot be used for transport
  • Attract penalties

Who Should Apply?

e-Invoice Registration is mandatory for businesses whose aggregate turnover exceeds the notified limit.

Current Turnover Threshold (as of 2025–26):

  • ₹5 crore and above in any financial year since 2017–18 must issue e-invoices.

(If Government issues change later, the applicability shifts, but the structure remains similar.)

Applicable to:

  • Companies
  • LLPs
  • Partnership firms
  • Proprietorships
  • Trusts / Societies (if registered under GST)

Mandatory When:

Any business crosses ₹5 crore turnover in any financial year post-GST implementation.

Even if the turnover falls below the limit later, e-invoicing continues to apply.

Applicability Triggers

Mandatory e-invoicing applies when:

  • B2B supplies are made
  • Exports are made
  • B2G (Business to Government) supplies occur
  • Credit/Debit notes are issued under GST
  • Turnover in any year ≥ ₹5 crore

e-Invoicing not required for:

  • B2C invoices
  • SEZ Units (but SEZ Developers must comply)
  • Banks, NBFCs, Financial Institutions
  • Insurance companies
  • GTA (Goods Transport Agency)

Government bodies not registered as business entities

Document Checklist

E-Invoice registration does not require document uploads. However, business details must be correct on the GST portal.

Keep the below ready:

  • GSTIN
  • PAN
  • Legal business name
  • Authorized signatory details
  • Username & password for GST portal
  • Username & password for e-invoice portal (to be created)

DSC of authorized signatory (if using DSC mode)

How and where to apply?

Businesses must register on the e-Invoice IRP Portal.

Step-by-Step Process

  1. Visit the Official IRP

https://einvoice.gst.gov.in

  1. Businesses must enable e-invoicing on the official IRP portal before generating e-invoices.
  2. System auto-fetches PAN, business name, and address.
  3. Authenticate with OTP. OTP goes to GST portal-registered mobile/email.
  4. Create Login Credentials

Username + Password for e-invoice portal.

  1. Choose Method for e-Invoicing
  • Portal upload (for small businesses)
  • API-based (for ERP-integrated businesses)
  • GSP/ASP integration
  1. Start Generating e-Invoices

Invoices are uploaded → IRN generated → QR Code issued.

Business is now fully operational under the e-invoicing system.

Cost

  • Free on the official IRP
  • Some ERPs/GSPs may charge integration fees, but government IRP is free

Validity

e-Invoice portal registration remains valid as long as:

  • GSTIN remains active
  • Authorized signatory credentials remain valid

No renewal required.

Click Here To Download PDF Guide.