E-Invoicing
Also called: electronic invoicing, e-invoice
What is E-Invoicing?
E-invoicing is the process of reporting a B2B invoice to the government's invoice registration portal, which validates it and returns an invoice reference number and a signed QR code. The invoice you give the customer then carries that authentication.
Why E-Invoicing matters
Where e-invoicing applies, an invoice without a valid reference number is not treated as a valid document at all, which blocks your customer's input tax credit and can invalidate the transaction in returns.
How E-Invoicing works in practice
Applicability is driven by turnover thresholds that have moved downward over time, so smaller businesses keep coming into scope. Once you are in, the reported invoice data also auto-populates parts of your GSTR-1.
Frequently asked questions
The reporting requirement is for B2B and export invoices; B2C sales have separate QR code requirements for larger businesses.