E-Invoice: Threshold ₹5Cr, IRN Generation, QR Code

E-invoicing is now mandatory for businesses above ₹5Cr annual turnover. Every B2B invoice must be registered on the Invoice Registration Portal (IRP), get an IRN (Invoice Reference Number), and display a QR code. An invoice without IRN is not a valid tax invoice, buyer loses ITC.

What is IRN: Invoice Reference Number, a 64-character unique hash generated by the IRP (Invoice Registration Portal) when you upload an invoice in JSON format. IRN is unique to each invoice and is registered with the government in real-time. Think of IRN as the government's "acknowledgement" that this invoice exists. Which invoices need IRN: B2B tax invoices (domestic to GSTIN holder). B2G invoices (to government). Export invoices (even if zero-rated / with or without payment of IGST). Debit notes and credit notes linked to the above. Does NOT apply to: B2C invoices, nil-rated supply invoices, invoices to unregistered persons, delivery challans, input service distributor invoices. IRP portals: Multiple authorised IRP portals: einvoice1.gst.gov.in (government), and several private (Clear, Tally, SAP, etc.). All produce same IRN, choose one.