GST E-Invoicing Compliance | Savlana Init

GST Compliance · E-Invoicing

GST E-Invoicing — IRN Generated. QR Code Ready. IRP-Compliant.

E-invoicing compliance under GST — applicability assessment, IRP registration, IRN generation workflow, QR code printing, and advisory on the best e-invoicing software or API integration for your business volume.

GST e-invoicing is the system under which B2B invoices issued by notified taxpayers must be reported to the Invoice Registration Portal (IRP) — one of six IRPs designated by the GSTN — before the invoice is shared with the buyer. The IRP validates the invoice details and returns a unique Invoice Reference Number (IRN) and a digitally signed QR code that are embedded in the invoice. B2B invoices without a valid IRN and QR code are legally non-compliant and the buyer cannot claim ITC on them.

As of the current notification, e-invoicing is mandatory for all registered businesses with aggregate turnover above ₹5 crore in any preceding financial year. Taxpayers newly crossing the ₹5 crore threshold must implement e-invoicing from the beginning of the month following the threshold breach. The mandate applies to all B2B invoices, credit notes, and debit notes — export invoices to the extent they constitute zero-rated B2B supplies also require IRN generation. Exempt from e-invoicing are: SEZ units (as suppliers), insurance companies, banking companies, financial institutions, NBFCs, GTA services, and passenger transport services.

Implementing e-invoicing requires either: direct API integration between the taxpayer's accounting or billing software and the IRP; use of a GSP (GST Suvidha Provider) who provides an e-invoicing API layer; use of one of the GSTN's offline tools for low-volume businesses; or subscription to a commercial e-invoicing solution. The choice depends on invoice volume, existing software ecosystem, and technical capacity. We assess your e-invoicing applicability, advise on the correct implementation route, and help set up a compliant e-invoicing workflow — so every invoice you generate is IRP-registered before it reaches your buyer.

Our E-Invoicing Compliance Services

E-Invoicing Applicability Assessment

Assessment of whether your business is required to generate e-invoices — based on aggregate turnover in preceding financial years, supply types, and registration category.

IRP Registration & Setup

Assistance with registering on the Invoice Registration Portal (IRP) and setting up the API credentials for IRN generation.

IRN Generation Workflow Design

Design of the correct IRN generation workflow — whether through direct IRP API, GSP integration, accounting software plugin, or GSTN offline tool — based on your invoice volume and technical setup.

QR Code & IRN Embedding Guidance

Advisory on embedding the IRN and digitally signed QR code in your invoice template — printed format and digital format compliance requirements.

E-Invoicing Software Selection Advisory

Independent advisory on selecting the right e-invoicing software or GSP — comparing API reliability, ERP integration capability, cost, and compliance track record.

GSTR-1 Auto-Population Verification

Verification that IRN-registered invoices are auto-populating correctly in GSTR-1 through the IRP-GSTN data link — and resolution of any auto-population failures.

E-Invoicing for Exports & SEZ Supplies

Advisory on IRN requirements for export invoices and supplies to SEZ units — where e-invoicing obligation may differ from domestic B2B supplies.

Post-IRN Amendment Advisory

Advisory on what to do when an invoice with an IRN requires amendment — since the IRP does not allow amendment of registered invoices and a credit/debit note is the prescribed route.

Our Process

Applicability Confirmation

We confirm whether e-invoicing applies to your business based on the current turnover threshold notification and your registration category.

IRP & Software Setup

IRP registration is completed, API credentials are set up, and the e-invoicing solution (software, GSP, or offline tool) best suited to your volume and system is selected and configured.

Workflow Testing

The IRN generation workflow is tested with sample invoices — verifying IRN generation, QR code embedding, and GSTR-1 auto-population before going live.

Staff Training

Key accounts/billing staff are trained on the e-invoicing workflow — how to generate IRNs, handle IRP errors, and manage invoice amendments after IRN generation.

Compliance Monitoring

Ongoing monitoring of e-invoice generation — confirming all B2B invoices above the threshold have IRNs before being shared with buyers.

Why It Matters

✓All B2B invoices carry valid IRN before reaching buyers

✓QR code printed on invoice — buyer ITC claim protected

✓GSTR-1 auto-populated from IRP — reduces manual data entry

✓IRN generation workflow tested and stable before go-live

✓Staff trained on IRP error handling and amendment procedure

✓Export and SEZ invoice e-invoicing obligation correctly assessed

✓Software/GSP selected on reliability and ERP compatibility — not just cost

✓IRP API credential management and security set up correctly

Frequently Asked Questions

E-invoicing is mandatory for all registered businesses with aggregate turnover above ₹5 crore in any preceding financial year from FY 2017-18 onwards. The threshold has been progressively reduced — it started at ₹500 crore in October 2020 and reached ₹5 crore from August 2023. The threshold is based on PAN-level aggregate turnover across all GSTINs.

An Invoice Reference Number (IRN) is a unique 64-character hash generated by the IRP after validating the invoice JSON uploaded by the taxpayer. The IRP also returns a digitally signed QR code. Both the IRN and QR code must be printed on the invoice before it is issued to the buyer. The taxpayer generates the IRN by uploading the invoice details to the IRP in the prescribed JSON schema.

An e-invoice cannot be amended on the IRP after the IRN is generated. If an invoice requires changes, the IRN can be cancelled within 24 hours of generation (if the goods have not moved) — after which a fresh correct invoice is generated with a new IRN. If the invoice has already been acted upon (goods dispatched, e-way bill generated), the amendment is handled through a credit note (for reduction) or debit note (for increase) referencing the original IRN.

A B2B invoice above the e-invoicing threshold that does not have a valid IRN is treated as a defective invoice. The buyer cannot validly claim ITC on such an invoice, and the supplier is in non-compliance with Rule 48(4). The penalty for non-compliance is ₹10,000 per invoice or the amount of tax involved in the invoice, whichever is higher.

No. E-invoicing auto-populates the IRN-registered invoice details into the GSTR-1 portal — reducing manual data entry — but does not replace GSTR-1 filing. The taxpayer must still review the auto-populated GSTR-1 and file it by the due date. Non-IRN invoices (B2C, credit/debit notes not requiring IRN) must still be entered manually in GSTR-1.

Invoices exempt from e-invoicing include: B2C invoices (to unregistered persons); invoices issued by SEZ units (as suppliers); invoices by insurance companies, banks, financial institutions, and NBFCs for their core activities; GTA services invoices; passenger transportation service invoices; and invoices for admission to cinema/multiplex/amusement parks. Export invoices currently require IRN generation.

Need help implementing GST e-invoicing for your business?

We assess your applicability, set up IRP registration and the IRN generation workflow, advise on software selection, and ensure every B2B invoice you issue carries a valid IRN before reaching your buyer.