e-Invoice रजिस्ट्रेशन (IRP)

e-invoicing under GST mandates that businesses report their B2B, B2C large (above Rs. 2.5 lakh / Rs. 1 lakh for special category states), and export invoices to the Invoice Registration Portal (IRP). The IRP validates the invoice data and generates a unique 64-character IRN (Invoice Reference Number) along with a digitally signed QR code. The IRN must be printed on the invoice.

Businesses with aggregate turnover above Rs. 5 crore must register for e-invoicing. Additionally, insurance companies, banking companies, financial institutions, and telecom service providers are mandated regardless of turnover. Composition scheme taxpayers are exempt.

IRN (Invoice Reference Number) is a 64-character unique alphanumeric number generated by the GSTN system after validating the invoice data submitted to the IRP. IRN is generated by submitting the invoice data (JSON format) to the IRP either through the web portal or API. The IRN, along with a signed QR code, is returned within seconds.

The e-invoicing threshold was introduced at Rs. 500 crore in October 2020, progressively lowered to Rs. 10 crore, then Rs. 5 crore. Currently, businesses with aggregate turnover above Rs. 5 crore in any financial year (from 2023-24) must comply. The threshold is expected to be lowered further to include all taxpayers in phases.

The IRP is the online portal (einvoice1.gst.gov.in) operated by GSTN where businesses upload invoice data in JSON format for validation and IRN generation. The IRP validates the invoice data against GST rules and generates the IRN if the data is correct. Multiple IRPs are available - taxpayers can choose any accredited IRP.

The QR code in an e-invoice is a digitally signed matrix containing key parameters: IRN, supplier GSTIN, buyer GSTIN, invoice number, invoice date, invoice value, and place of supply. It is printed on the invoice and can be scanned using a mobile app to verify the invoice authenticity instantly.

Yes, but only within 24 hours of generation. After 24 hours, the IRN cannot be cancelled. In such cases, a credit note or debit note must be issued to rectify the invoice. The IRN cancellation must also be reported on the IRP.

IRN is mandatory for: B2B invoices, B2C large invoices (above Rs. 2.5 lakh / Rs. 1 lakh for special category states), export invoices (with or without payment of IGST), and debit/credit notes linked to these invoices. B2C small invoices and exempt/nil-rated supplies are currently exempt from e-invoicing.

e-invoice and e-way bill are integrated. Once an IRN is generated for a goods invoice, the e-way bill can be generated using the same IRN without re-entering invoice details. The relevant transporter, vehicle, and consignment details are added to the existing IRN data to create the e-way bill.

Non-compliance with e-invoicing attracts a penalty of ₹10,000 under Section 122 of the CGST Act. More practically, invoices without IRN may be treated as invalid by the buyer, who cannot claim ITC on such invoices. This can disrupt your supply chain and damage buyer relationships.

Yes. A GSP (GST Suvidha Provider) is a third-party service provider accredited by GSTN to provide e-invoicing services. GSPs offer API-based IRN generation, bulk upload tools, and integration with your ERP. We partner with leading GSPs to provide seamless e-invoicing as part of our service.

Bulk IRN generation allows you to upload multiple invoices at once (via Excel/CSV template) to the IRP and receive IRNs for all of them in a single batch. This is useful for businesses issuing 100+ invoices per day. We provide the correct template format and handle the bulk upload process.

Yes. Export invoices (with payment of IGST and without payment under LUT/bond) require e-invoicing once the exporter's turnover crosses the threshold. Export supplies are treated as a separate supply type on the IRP. The IRN for export invoices facilitates IGST refund claims.

IRN (Invoice Reference Number) is for invoice validation - it confirms the authenticity of the invoice. E-way bill is for movement of goods - it is required when goods worth more than Rs. 50,000 are transported. IRN is for all invoices above threshold, while e-way bill is only for goods movement above Rs. 50,000. They are integrated but serve different purposes.

TallyPrime has built-in e-invoicing support. You can configure Tally to generate IRNs directly from the IRP API or through a GSP. The process involves: enabling e-invoicing in Tally, configuring IRP/API credentials, mapping invoice fields, and setting up the QR code printing format. We have pre-configured templates for common Tally setups.