# E-invoicing under GST, explained

> A plain-English guide to GST e-invoicing in India: the Invoice Reference Number (IRN), QR code, who must use it and how it differs from a normal invoice.

E-invoicing does not mean emailing a PDF. It means that certain businesses must report their B2B invoices to a government portal, which returns a unique Invoice Reference Number (IRN) and a signed QR code.

## How it works

1. You prepare invoice data in your billing software.
2. The data is sent to the government's Invoice Registration Portal (IRP).
3. The IRP validates it and returns an IRN and a digitally signed QR code.
4. The IRN and QR code are placed on the invoice you give your customer.

## Who needs it

E-invoicing applies to taxpayers above a notified turnover threshold, and the threshold has been lowered over time. Check the current threshold and exemptions on the GST portal or with a tax professional.

## What our free generator does and doesn't do

The free generator prepares a standard invoice document but cannot register it with the IRP or produce an IRN. If e-invoicing applies to you, use software that is integrated with the IRP.

## FAQ

### Is a PDF emailed to a customer an e-invoice?

No. Under GST an e-invoice is one that has been reported to the IRP and carries an IRN and QR code.

### Do small businesses need e-invoicing?

Only if they cross the notified threshold. Check the current rules for your turnover.

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Source: https://finex.thunderdevelops.in/guides/e-invoicing-under-gst
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