What is e-invoicing under GST?

E-invoicing under GST is a system of generating invoices in a specific format given by the Government Schema

The invoices are then uploaded to Invoice Registration Portal (IRP) which will validate e-invoices for errors. Upon successful validation, the IRP will generate a unique Invoice Reference Number (IRN) & QR code for the e-invoice & IRP stores it for 24 hours.

Invoice Registration Portal (IRP) will share the e-invoice data with the E-way bill portal to auto-populate the e-way bills & GST Returns.

Who is Eligible for E-invoice?

The CBIC has notified that e-invoicing will be applicable to the taxpayers:

  1. With a turnover of more than Rs 50 crores in any financial year from FY 2017-18 onwards. (as per the update on 8th March 2021)
  2. B2B issues invoices
  3. Those who supply goods or services or both to a registered person.


  1. Suppliers to SEZs will be eligible under e-invoicing.
  2. SEZ developer with the defined Turnover are required to generate e-invoices
  3. If all the guidelines are met, DTA units are required to issue e-invoices.

These businesses will have to declare the following documents on the Invoice Registration Portal (IRP):

  1. B2B invoices
  2. B2G invoices
  3. RCM invoices
  4. Export Invoices
  5. Credit Notes
  6. Debit Notes
  7. QR Codes for B2C invoices

Who is Exempted from E-invoicing?

Since E-invoicing is a B2B based process, most companies dealing in B2C (i.e. companies dealing with customers directly) transactions are exempted from e-invoicing.

The following category of taxpayers are exempted from the e-invoicing process:

  1. Financial Institutions
  2. Non Financial Institutions
  3. Insurance Company
  4. Goods & Transport Agency
  5. Free Trade and Warehousing zones
  6. Special Economic Zone (SEZ) units
  7. Any transport service provider agents

How to check E-invoicing eligibility on IRP? Step by Step process

Taxpayers can check eligibility of a GSTIN on the e-invoice portal. Check out the steps below:

  1. Visit portal.
  2. Click on the ‘Search’ Tab. A drop down list will appear. Select ‘e-invoice status of Taxpayer’
  1. Enter your ‘GSTIN’ and ‘Captcha’ code. Then click on ‘Go’
  1. Check the Submitted Details on IRP.

Note: You will first need to register yourself on the e-invoice portal if you are not already registered.


E-invoicing will benefit businesses by making GST compliance simpler for more than one provisions of GST

Also Read,

  1. How to create e-invoice under GST?
  2. What is e-invoicing? 14 Benefits of e-invoicing for your business.