An Indian GST e-invoice is invoice data in the FORM GST INV-01 schema, reported as JSON to an Invoice Registration Portal (IRP). The IRP checks it, digitally signs it and returns a 64 character Invoice Reference Number (IRN) and a signed QR code; only then is the invoice valid.
The turnover threshold is above 5 crore rupees in any financial year from 2017-18 onwards, for notified suppliers and covered transactions. Exempt entities include SEZ units and specified financial and transport businesses. Klarbon support is planned, not available yet.
What is in a GST e-invoice?
| Property | Value |
|---|---|
| Schema | FORM GST INV-01, Rule 48(4) of the CGST Rules |
| Data format | JSON |
| Registered on | an Invoice Registration Portal (IRP) |
| Returned | the signed e-invoice, the IRN and a signed QR code |
| IRN | 64 character hash of GSTIN, document number, type and financial year |
| Covers | B2B, supplies to SEZs, exports and deemed exports; invoices, credit notes and debit notes |
| Not covered | B2C invoices |
| Duplicate check | the IRP rejects a document already reported |
The GSTN FAQ explains the IRN, the QR code, the IRP checks and the notifications behind the system (GSTN FAQ). The GST Council lists Notification 10/2023, which set the 5 crore rupee limit from 1 August 2023 (GST Council).
GST e-invoice or European e-invoice?
| GST e-invoice | Peppol BIS Billing 3.0 | |
|---|---|---|
| Data format | JSON | UBL 2.1 XML |
| Validation boundary | IRP registration produces an IRN; tax obligations still apply | technical validity does not establish tax correctness or recipient acceptance |
| Authority signature | yes, the IRP signs | no |
| Printed proof | signed QR code with the IRN | none required |
What does Klarbon do with GST e-invoices?
Opening it is planned, not available yet. Klarbon does not report invoices to an IRP or create an IRN or signed QR code; only the IRP can issue those.
Related
Frequently asked questions
What is an IRN?
The Invoice Reference Number, a unique 64 character hash that the Invoice Registration Portal (IRP) returns when it registers an e-invoice. It is based on the supplier's GSTIN, the document number, the document type and the financial year.
Who must issue GST e-invoices?
Registered persons whose aggregate turnover in any financial year from 2017-18 onwards exceeds the notified limit, 5 crore rupees since 1 August 2023. It covers B2B supplies, supplies to SEZs, exports and deemed exports, with credit and debit notes.
Is an invoice valid without an IRN?
No. For a notified person, a document issued without registering it on the IRP and obtaining an IRN is not treated as an invoice.
Sources
- GSTN, GST e-invoice system FAQ, version 1.3 (PDF) gstn.org.in
- GST Council, Notification 10/2023 Central Tax, e-invoicing above 5 crore rupees from 1 August 2023 gstcouncil.gov.in
- OpenPeppol, Peppol BIS Billing 3.0 docs.peppol.eu