E-invoicing requires certain businesses to report B2B invoices to the Invoice Registration Portal (IRP) before or at the time of issue. The portal validates the invoice and returns a unique Invoice Reference Number (IRN) and a signed QR code, which must appear on the invoice.
E-invoicing applies above a notified turnover threshold. It standardises invoice data across the GST system and feeds GSTR-1 and e-way bills, reducing reconciliation effort.