E-invoicing: who must generate IRNs and the 30-day reporting rule

E-invoicing applies to B2B supplies and exports by businesses whose aggregate turnover in any year since 2017-18 exceeded ₹5 crore. From 1 April 2025, those with AATO of ₹10 crore+ must report within 30 days.

Applicability

• Mandatory for registered persons whose aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore (from 1 August 2023, Notification 10/2023-Central Tax). It covers B2B invoices, credit/debit notes, and exports.
• Certain notified entities are exempt, e.g. SEZ units, insurers, banks and NBFCs, GTAs, passenger transport services, and admission to cinema exhibition (multiplexes). Check the exemption notification.

How it works

The invoice JSON is reported to an Invoice Registration Portal (IRP), which returns an IRN and a signed QR code. Details flow to the supplier's GSTR-1 and the recipient's GSTR-2B. An invoice without a valid IRN where one is required is not treated as a valid invoice.

30-day time limit

• From 1 April 2025, taxpayers with AATO of ₹10 crore and above cannot report an e-invoice (including credit/debit notes) older than 30 days on the IRP. Example: an invoice dated 1 April 2025 cannot be reported after 30 April 2025.
• No such restriction applies (as of that advisory) to AATO below ₹10 crore.