Who has to generate GST e-invoices?
GST e-invoicing is mandatory for businesses whose aggregate annual turnover exceeds ₹5 crore (in any year from 2017-18 onwards). Such businesses must generate an Invoice Reference Number (IRN) and QR code on the Invoice Registration Portal for B2B supplies, exports and credit/debit notes. B2C invoices are currently outside the mandate.
1Who is covered
Any registered business crossing ₹5 crore aggregate turnover in any financial year since GST began. Once covered, you stay covered. Some entities (banks, insurers, transporters, SEZ units) are exempt.
2How it works
You upload invoice details to the IRP, which returns a unique IRN and signed QR code; only then is the invoice valid for ITC and e-way bills. It auto-populates GSTR-1 and the e-way bill, reducing manual entry.
Frequently asked questions
Is e-invoicing required for B2C sales?
Not currently — e-invoicing applies to B2B supplies, exports and credit/debit notes. B2C invoices are outside the mandate, though dynamic QR codes apply separately for large B2C suppliers.
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General information for AY 2026-27, not professional advice. Laws change with each Finance Act, notification or amendment and depend on your specific facts — verify the current position with a licensed CA or advocate before acting.