What it means
E-invoicing does not mean a PDF sent by e-mail. It means the invoice data is reported to an Invoice Registration Portal (IRP) in a fixed JSON format. The IRP checks it, gives it an IRN and a digitally signed QR code, and passes the data to GSTR-1 and the e-way bill system.
Since 1 Aug 2023 it applies when your AATO crossed ₹5 crore in any year from 2017-18. It covers B2B invoices, credit and debit notes, exports and SEZ supplies, not sales to consumers. From 1 Jan 2027 it also covers purchases from unregistered suppliers taxed under reverse charge, and imports of services (Notification 04/2026-Central Tax). Some sectors, such as banks and SEZ units, are exempt.
Example
Kaveri Agencies had AATO of ₹6.2 crore last year. On 3 Nov 2026 it bills Annai Traders, Chennai ₹2,00,000 + IGST ₹36,000. It reports the invoice to the IRP, gets IRN and QR, and prints them on the invoice. If its AATO were ₹10 crore or more, it would have to report within 30 days of the invoice date.
Common mistakes
- Issuing the invoice first and reporting it weeks later; the IRP refuses late invoices for larger businesses.
- Editing an invoice after the IRN. You can cancel within 24 hours; after that, issue a credit note.
- Using 4-digit HSN codes when your AATO is above ₹5 crore; 6 digits are needed.
In MyRecords
You switch e-invoicing on in the company’s details. MyRecords checks each invoice (GSTIN, HSN digits, tax kind), creates the e-invoice upload file for the portal and records the IRN, acknowledgement and QR you get back, or the cancellation within 24 hours. Generating the IRN straight from the invoice is available once you connect your e-invoice API login, from NIC or a GST Suvidha Provider.