How the flow works
The invoice originates in your billing system, not on the portal. The portal only registers it.
- You raise the invoice in your billing software as usual
- The invoice is reported to the IRP in the prescribed JSON schema
- The IRP validates it and returns the IRN, a signed QR code and a digital signature
- You print the QR code on the invoice given to the customer
- The IRP pushes the data to the GST portal and the e-way bill system
What it removes
Because the IRP pushes registered invoices straight through, GSTR-1 is auto-populated and the e-way bill Part A is pre-filled. Your customer's GSTR-2B also fills from the same source, which sharply reduces the mismatches that cause credit disputes.
What is out of scope
E-invoicing applies to B2B supplies, exports, SEZ supplies and credit/debit notes. B2C invoices are excluded, though large taxpayers must still display a dynamic QR code on them. Certain categories — banking, insurance, passenger transport, cinema admission and SEZ units themselves — are exempt regardless of turnover.
Cancellation
An e-invoice can be cancelled on the IRP within 24 hours of generation, and only in full — partial cancellation is not possible. After that window, the correction has to be made through a credit note instead.
Common questions
Is an invoice valid without an IRN if e-invoicing applies to me?+
No. If you are covered by the mandate, an invoice without a valid IRN is not a legal tax invoice, and your customer cannot claim credit against it.
Once I cross the turnover threshold, can I ever go back?+
No. E-invoicing applicability is permanent once triggered. A later fall in turnover does not remove the obligation.
Does e-invoicing replace the e-way bill?+
No, but it feeds it. Part A of the e-way bill is populated from the e-invoice data, so you only supply the transport details in Part B.