E-Invoicing Under GST: Threshold Limits, Exemption Rules, and Compliance Checklist
Elvora Compliance Team
Tax Architecture & Accounting Research
Executive Summary & Key Takeaways
Electronic Invoicing (e-invoicing) is mandatory for businesses crossing specified turnover thresholds. Here is how it impacts your B2B transactions.
- E-invoicing applies to B2B supplies and export invoices for businesses exceeding turnover thresholds.
- An invoice without a valid Invoice Reference Number (IRN) and signed QR code is legally invalid.
- B2C retail walk-in bills do not require IRN generation.
- Automating sequential invoice numbering prevents rejection on the IRP portal.
1. What is E-Invoicing?
E-invoicing is the process by which B2B invoices are electronically authenticated by the GST Network via the Invoice Registration Portal (IRP). Upon submission, the portal issues a unique 64-character IRN and a digitally signed QR code.
2. How Elvora Prepares You for Seamless E-Invoicing
Elvora guarantees strictly sequential financial-year invoice numbering, validated HSN lengths, accurate state jurisdiction codes, and structured JSON payloads matching standard GST schema requirements.
Frequently Asked Questions
Does e-invoicing apply to retail customers without GSTIN?
No. E-invoicing applies exclusively to B2B supplies, exports, and supplies to SEZ units.
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