Guide

E-invoicing under GST: who needs it

E-invoicing is mandatory for B2B invoices once your aggregate turnover has crossed ₹5 crore in any financial year from 2017-18 onwards. Each B2B invoice is reported to the government's Invoice Registration Portal (IRP), which returns an IRN and a signed QR code to print on the invoice. Without them, your buyer can't claim input tax credit.

Updated 29 October 2026

Who needs it

Turnover above ₹5 crore in any year since 2017-18: e-invoice every B2B invoice, credit note and debit note, and exports.
Not needed for B2C invoices (sales to unregistered buyers).
Some sectors are exempt, such as banks, insurance companies and goods transport agencies.

Time limit

Businesses with aggregate turnover of ₹10 crore or more must report an invoice to the IRP within 30 days of its date; older invoices are refused.

In HextaBook

E-invoicing is part of the Gold and Platinum plans and is being connected to the IRP through a GST Suvidha Provider. Until it is live for your account, generate the IRN on the e-invoice portal and keep using HextaBook for the rest.

Frequently asked questions

Once I cross ₹5 crore, can I stop e-invoicing if turnover falls?

No. Once applicable, e-invoicing continues even if turnover later falls below the limit.

Does an e-invoice replace the e-way bill?

No, but the e-way bill can be made from the e-invoice's details, so it's quicker.