India requires e-invoicing for GST taxpayers above a turnover limit, INR 5 crore since 1 August 2023. You create the invoice in your own system and report it to one of six government-authorised Invoice Registration Portals (IRP), which validate it and return a signed e-invoice with a unique Invoice Reference Number (IRN) and a QR code. A B2B GST invoice is valid only with a valid IRN.
This page summarises the GST Network's guide to e-invoicing, checked on 5 November 2026. It is not tax advice; your chartered accountant can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Report B2B invoices, credit and debit notes, SEZ supplies, exports and deemed exports to an IRP | Taxpayers whose aggregate turnover (by PAN) in any financial year since 2017-18 exceeds INR 5 crore | 1 August 2023 for the current limit | one of six IRPs, schema GST INV-01 in JSON | in force | GSTN |
Some taxpayers and entities are exempt under the relevant notifications; check them for your case. Being enabled on the e-invoice portal does not by itself mean you are legally obliged; enablement only lets taxpayers within the notified limits register and test (GSTN).
How does it work?
The GST Network describes these steps (GSTN):
- Enablement: eligible taxpayers are enabled automatically; you can check or self-enable at einvoice.gst.gov.in.
- Registration: register on any of the six IRPs, with a one-time check of your registered mobile number and email.
- Reporting: report the invoice data in the INV-01 schema as JSON, through the offline tool, web tool, mobile app or API that most IRPs offer. The IRP checks for duplicates and other errors.
- Issue: the IRP returns the signed e-invoice with its IRN and QR code, shares a copy with the GST system to fill your GSTR-1 return, and you issue the invoice with the IRN details to the buyer.
Buyers can verify an IRN with the GSTN e-Invoice QR Code Verifier app or the Search IRN function.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| GST INV-01 schema (JSON) | reporting invoices to an IRP | notified schema |
| Signed e-invoice with IRN and QR code | the invoice issued to the buyer | returned by the IRP |
What can Klarbon do with Indian invoices?
Klarbon does not read GST INV-01 files today and is not an IRP. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| India | reporting | Report | In law | Notified taxpayers with aggregate annual turnover of INR 5 crore and above. | Official source |
Frequently asked questions
Is e-invoicing mandatory in India?
Yes, above a turnover limit. Taxpayers whose aggregate turnover, based on PAN, exceeded the notified limit in any financial year since 2017-18 must report their B2B invoices to an Invoice Registration Portal (IRP). The limit has been INR 5 crore since 1 August 2023.
What is an IRN?
The Invoice Reference Number. When you report an invoice to an IRP, the portal validates it and returns a signed e-invoice with a unique IRN and a QR code. A B2B GST invoice is valid only with a valid IRN.
Which documents must be reported?
GST invoices, credit notes and debit notes for B2B supplies, supplies to Special Economic Zones, exports and deemed exports, with or without payment of tax.
Does the government create my invoice in India?
No. You keep creating invoices in your own accounting, billing or ERP system and report them to an IRP in the notified schema, Form GST INV-01, as JSON. Reporting is free on any of the six IRPs.
Sources
- GST Network, Steps for e-Invoicing (PDF) tutorial.gst.gov.in