GST eInvoicing

GST eInvoicing has been introduced to shift invoicing from conventional paper-based to digital systems. It helps reduce duplication and errors, speeds up compliance, and integrates with GST returns, input credit reconciliation, eWay bill, and refunds.

The invoice information is sent to GSTN, which generates an Invoice Reference Number (IRN) to auto-fill various GST filings. eInvoicing is now mandatory for large businesses and beneficial for all B2B suppliers.

eInvoicing Implementation Date

The GST Council proposed eInvoicing in June 2019 and launched it in phases:

• January 2021 – Voluntary for businesses with turnover > ₹100 crores
• April 2021 – Voluntary for businesses with turnover > ₹50 crores
• April 2021 onwards – Mandatory for businesses with turnover > ₹20 crores

Exemptions apply to specific entities such as insurers, banking institutions, passenger transport services, and cinemas.