E-Invoice (IRN): Definition, Meaning & Guide for Indian Businesses

A digitally signed invoice generated through the GST Invoice Registration Portal (IRP), required for businesses with turnover above ₹5 crore.

What is E-Invoice (IRN)?

E-invoicing under GST means generating each invoice on a government portal before issuing it to your customer. You submit the invoice in a specific JSON format to the Invoice Registration Portal (IRP), which validates the data, digitally signs it, and returns an Invoice Reference Number (IRN) and a QR code. The IRN and QR must be printed on the invoice you share with your customer. Required for all B2B sales by businesses with aggregate turnover above ₹5 crore in any financial year since 2017-18. The IRP also automatically populates your GSTR-1, reducing manual data entry. Without IRN, the invoice is treated as not issued and the buyer cannot claim ITC.