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E-invoice: who needs it and how it works (2026 guide)

Who must issue GST e-invoices (turnover above ₹5 crore), what the IRN and QR code are, which invoices are covered, and how to generate them.

BBillman team · 23 Oct 2026 · 5 min read
Quick answer: If your annual turnover crossed ₹5 crore in any year since 2017-18, your B2B invoices and exports must be registered on the e-invoice portal, which returns an IRN and a signed QR code to print on the invoice.

What is an e-invoice?

An e-invoice is a normal GST invoice that is registered on the government’s e-invoice portal (IRP). The portal returns an Invoice Reference Number (IRN) and a signed QR code, and the details flow into your GSTR-1.

Who needs it

Annual turnover (any year since 2017-18)E-invoice
Up to ₹5 croreNot required
Above ₹5 croreRequired for B2B invoices, credit/debit notes and exports

Sales to consumers (B2C) are not e-invoiced.

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How it works

  • Create the invoice in your billing software
  • The software sends it to the e-invoice portal
  • The portal returns the IRN, acknowledgement number and QR code
  • Print the QR code on the invoice and share it with the buyer
💡 Large taxpayers have a time limit to report invoices to the portal. Report each invoice on the day you make it to be safe.

E-invoices in Billman

Billman registers your B2B invoices on the portal in one click and prints the IRN, acknowledgement number and signed QR code. You create a GST API user once on the e-invoice portal; the Billman team helps you set it up.

FAQ

Is e-invoicing needed for B2C sales?

No. It applies to B2B invoices, credit/debit notes and exports.

Can I cancel an e-invoice?

Yes, within the time allowed by the portal. After that, issue a credit note instead.

Generate e-invoices in one click

Billman does GST, e-way bills and GSTR-1 for you — even offline.