₹5 crore
The mandate threshold
Crossed once since FY 2017-18 = covered forever
IRP · IRN & QR · Rule 48(5) · 30-day rule
E-Invoicing Services — Every Invoice Valid, Every IRN On Time
IRP integration, IRN and QR generation inside your billing flow, and 30-day reporting discipline — so an invoice is never invalid and your buyer never loses ITC on your paperwork.
- AATO applicability audit across every FY and GSTIN
- IRP integration with Tally, Zoho, Busy or custom systems
- IRN & QR generated inside your normal billing flow
- 30-day reporting workflow, credit/debit notes covered
- Exemption declarations and IRN corrections desk
TRUSTED BY GROWING BUSINESSES
E-invoicing kept valid for teams across India
30 days
IRN reporting window (₹10cr+)
IRP rejects older documents outright
64 chars
Your IRN hash
No IRN = invalid invoice = buyer loses ITC
1 April 2026
Fresh document series
All invoice numbering restarts each FY
What is e-invoicing under GST?
E-invoicing under GST is the mandatory electronic authentication of B2B invoices, credit notes, and debit notes through the Invoice Registration Portal (IRP), which validates each document and returns a unique 64-character Invoice Reference Number (IRN) and QR code — without which the invoice is not legally valid under Rule 48(5) of the CGST Rules. It does not replace your invoice; it authenticates it.
Who is covered is decided by turnover, and the test is unforgiving: if your aggregate annual turnover crossed ₹5 crore in any financial year since 2017-18, you are covered — a one-time crossing locks you in forever, even if turnover later falls. From 1 April 2026 the net widens again to catch anyone exceeding ₹5 crore in FY 2025-26. The stake is not yours alone: an invoice without an IRN is invalid, and your buyer cannot claim input tax credit on it — your paperwork failure becomes their lost ITC, and your lost customer.
On top of the mandate sits the 30-day window. Since 1 April 2025, businesses with ₹10 crore or more in AATO must report every document to the IRP within 30 days of its date — the portal rejects anything older outright, with no recovery route. That window is expected to widen down the turnover ladder, which is why the workflow discipline is worth building now rather than when the rule forces it.
THE FULL E-INVOICING DESK
What we handle for IRN compliance
E-invoicing splits into five distinct jobs. Here is exactly what each one covers and where it trips businesses up.
E-Invoicing Applicability Assessment
The ₹5-crore test runs across every FY since 2017-18 and every GSTIN under your PAN. We audit your AATO history, determine exactly when the mandate caught you, and quantify any back-period exposure before the department does.
IRP Integration & Setup
Your billing software must speak JSON to the IRP at the moment of invoicing — not at month-end. We integrate Tally, Zoho, Busy, or custom systems so IRN and QR generation happen inside your normal billing flow.
30-Day Rule Compliance
For ₹10cr+ businesses, a backdated or forgotten invoice past day 30 is permanently unreportable. We build the workflow discipline — same-day reporting, credit/debit note tracking, month-end sweep — that makes the window irrelevant.
Exemption Declaration Filing
SEZ units, GTAs, and financial entities are exempt — but in 2026 the portal sends automated notices to silent non-filers. We file your E-invoice Exemption Declaration so exemption is on record, not assumed.
IRN Error & Cancellation Support
Duplicate IRN rejections, validation failures, wrong-party invoices needing cancellation within the window, amendments after the window via credit notes — we run the corrections desk so billing never stalls.
WHEN E-INVOICING BITES
Real situations that force IRN action
E-invoicing failures surface at predictable moments. Here are the ones we resolve most.
When
Crossed ₹5cr last FY
The issue
The mandate starts 1 April and the billing systems aren't ready to generate IRNs
We do
Integration live before day one
When
Invoice dated 35 days ago
The issue
The IRP rejects it past the 30-day window — the buyer's ITC is at risk
We do
Credit-note repair route executed
When
Buyer rejected invoice without QR
The issue
Payment is held because the invoice carries no IRN or QR code
We do
IRN retrofitted, the relationship saved
When
Exempt entity getting auto-notices
The issue
Portal sends automated notices because no exemption is on record
We do
Exemption declaration filed
WHAT'S CHANGING
What changed and what's coming
E-invoicing is tightening on a clear timeline. Getting the workflow right now is far cheaper than scrambling when the next rule lands.
The 30-day wall — April 2025
Since 1 April 2025, ₹10cr+ businesses must report every document to the IRP within 30 days of its date. The portal rejects anything older outright, with no recovery route — a forgotten invoice past day 30 is permanently unreportable.
Case-insensitive numbering — June 2025
Since 1 June 2025, invoice numbers are treated as case-insensitive and auto-uppercased at the IRP. Series that relied on lower-case distinctions now collide, so numbering schemes must be checked to avoid duplicate-IRN rejections.
Fresh series each FY — April 2026
From 1 April 2026, every business must renumber its invoice document series fresh from one for the new financial year. Carrying an old series forward causes IRP validation failures the moment the year rolls over.
The 30-day rule is coming down the ladder
The 30-day reporting window is expected to extend to smaller businesses by late 2026. Building same-day reporting discipline now means the rule changes nothing for you when it finally applies.
HOW WE RUN IT
From applicability audit to a desk that never misses an IRN
The order matters: confirm who's covered, integrate the systems, then make same-day reporting the default.
- 1
AATO audit across PAN & years
Step 1We test aggregate turnover across every financial year since 2017-18 and every GSTIN under your PAN to pin down exactly when the mandate caught you and any back-period exposure.
- 2
Software integration + test IRNs
Step 2We integrate your billing system — Tally, Zoho, Busy, or custom — with the IRP and run test IRNs so generation works inside the live billing flow before go-live.
- 3
Team training on same-day reporting
Step 3We train your billing team to report at invoicing time, not month-end, so no document ages toward the 30-day wall — credit and debit notes included.
- 4
Monthly IRN-vs-GSTR-1 reconciliation
Step 4Each month we reconcile the IRNs generated against your GSTR-1 so the authenticated data and the filed return match exactly.
- 5
Corrections desk for rejections & cancellations
Step 5We run the desk for duplicate-IRN rejections, validation failures, within-window cancellations, and post-window amendments via credit notes — so billing never stalls.
E-INVOICING DOCUMENTATION
Documents required, by stage
- Turnover by financial year since 2017-18
- AATO across all GSTINs under the PAN
- Filed GST returns for verification
- Audited financials where available
- Billing software details and version
- IRP portal credentials with MFA
- Sample invoice formats with HSN
- Credit / debit note formats
- Monthly document registers
- Credit and debit note registers
- IRN generation logs for reconciliation
- Exemption declaration record (if applicable)
MFA is mandatory for all IRP users since April 2025, and document series must be renumbered fresh from 1 April 2026. We build the integration and the monthly registers so every B2B invoice, credit note, and debit note is reported inside the 30-day window.
WHAT GOES WRONG — HANDLED
The five ways e-invoicing invalidates an invoice
Each of these turns an invoice into paper or triggers a notice. Here is how we engineer them out.
The risk
Month-end batch uploading
Reporting in a month-end batch lets documents age past the 30-day wall, where the IRP rejects them permanently.
How we handle it
We move reporting to invoicing time so no document ever approaches the window.
The risk
B2C / B2B confusion
Sending B2C invoices to the IRP, or missing B2B ones, breaks scope and produces invalid or unreported documents.
How we handle it
We configure the scope rules so only B2B, exports, and credit/debit notes are reported.
The risk
Credit notes forgotten
Adjustments handled outside the main flow skip the IRP, breaching the mandate on credit and debit notes.
How we handle it
We cover every document type so adjustments are reported within their own 30-day window.
The risk
Series not renumbered in April
Carrying an old invoice series into the new FY causes IRP validation failures from day one.
How we handle it
We run an FY-rollover checklist so the document series restarts cleanly each April.
The risk
Exemption assumed silently
An exempt entity that files nothing receives automated portal notices in 2026 for non-generation.
How we handle it
We file the E-invoice Exemption Declaration proactively so the exemption is on record.
FAQ
E-Invoicing FAQs
Clear answers on the ₹5 crore mandate, IRNs, the 30-day rule, invalid invoices and buyer ITC, exemptions and declarations, IRN cancellation, and what changes on 1 April 2026.
Fast answersExpert support
- E-invoicing under GST is the mandatory electronic authentication of B2B invoices, credit notes, and debit notes through the Invoice Registration Portal (IRP), which validates each document and returns a unique 64-character Invoice Reference Number (IRN) and QR code — without which the invoice is not legally valid under Rule 48(5) of the CGST Rules.
- E-invoicing is mandatory for any business whose aggregate annual turnover (AATO) has exceeded ₹5 crore in any financial year since 2017-18. A one-time crossing locks you in permanently. From 1 April 2026, it also applies if your AATO exceeds ₹5 crore in FY 2025-26.
- An IRN (Invoice Reference Number) is a unique 64-character hash that the IRP returns after validating an invoice. It is the legal proof that the invoice has been reported and authenticated. The IRP also generates the mandatory QR code that must be printed on the invoice alongside the IRN.
- Since 1 April 2025, businesses with AATO of ₹10 crore or more must report every invoice, credit note, and debit note to the IRP within 30 days of the document date. The portal rejects any document older than 30 days outright — there is no way to generate an IRN for it afterward.
- An invoice that requires an IRN but doesn't have one is not legally valid under Rule 48(5). It cannot be acted upon as a tax invoice, and critically, your buyer cannot claim input tax credit on it. A missing IRN turns your invoice into paper and costs your customer their ITC.
- No. E-invoicing applies to B2B supplies, exports, and credit and debit notes — not to B2C (business-to-consumer) invoices. B2C invoices follow separate dynamic QR code rules where applicable, but they are not reported to the IRP for an IRN.
- Yes. Credit notes and debit notes are covered along with B2B invoices and exports — all must be reported to the IRP for an IRN. Forgetting credit notes is a common breach, because adjustments are often handled outside the main invoicing flow and slip past the 30-day window.
- Exempt entities include SEZ units, banks, insurers and NBFCs, goods transport agencies (GTA), passenger transport services, and the screening of films in multiplex cinemas. These categories are exempt from generating IRNs even if they cross the turnover threshold.
- The E-invoice Exemption Declaration is a filing on the portal where an exempt entity records that it is not required to generate IRNs. In 2026 the portal sends automated notices to silent non-filers, so filing the declaration puts your exemption on record rather than leaving it to be assumed.
- Yes, an IRN can be cancelled on the IRP within 24 hours of generation — for example, a duplicate or a wrong-party invoice. After that window it cannot be cancelled directly; the correction has to be made through a credit note, which is itself reported for its own IRN.
- Once an invoice is authenticated, the IRP auto-populates the data into your GSTR-1 and feeds the e-way bill system, so the same reported figures flow into your returns and your transport documents. This is why a clean e-invoicing process keeps your GSTR-1 and e-way bill data consistent automatically.
- From 1 April 2026, the ₹5 crore mandate also catches businesses whose AATO exceeds ₹5 crore in FY 2025-26, and every business must restart its invoice document series fresh from number one for the new financial year. Carrying an old series forward causes IRP validation failures.
RELATED SERVICES
Keep the whole invoice stack valid
An invoice without an IRN is just paper. Make every one count.
Applicability audit, IRP integration, 30-day reporting discipline, exemption declarations and the corrections desk — the full e-invoicing stack, handled.
Audit · integration · 30-day discipline · exemptions · corrections — fully handled