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Electronic Invoice (e-invoice) is a digital document which is issued, transmitted, received, stored & processed digitally. Under this, all the B2B and Export invoices generated electronically by businesses, need to be registered in government system.

Some of the advantages of e-invoices are as follows:

  • No need for extra resources like printers, scanners or the postal services.
  • Easy and precise ITC claim.
  • Minimized invoice mismatches during reconciliation.
  • Invoices are uploaded on portal which will allow multipurpose. this will reduce the need for manual data entry while filing GST returns.
  • From a buyer perspective, risk of fraud billing is reduced.

Scanned papers, document in PDF, Word, Excel are not considered as e-invoice.
After GST evasion in India, E-invoicing is increasingly mandated by Govt. Tax leakages and fraud using fake invoices are issues on which Government is trying to fight before GST.


On the basis of Aggregate Annual Turnover-

  • The first it is mandatory for companies having T/O of more than 500cr on 1st oct 2020.
  • The second phase is mandatory for companies having T/O of more than 100cr on 1st Jan 2020,
  • The next phase is suppose to go from 1st April 2021 for companies having a T/O of more than 50cr.

On the basis of Financial Year- As per the Not. No. 13/2020 amended vide Not. No. 70/2020 and Not. No. 88/2020, Aggregate Annual Turnover in any preceding fy from 17-18 onwards need to be considered to check the applicability of e-invoice.

On the basis of Entity Type: only suppliers can generate e-invoice buyers and transporters cannot generate e-invoice. E-commerce operator can generate e-invoice on behalf of suppliers.


E-invoice is not mandatory for following persons as per e-invoice vide GST notification No. 13/2020-Central Tax dated 21st Mar 2020:
• Supplier of passenger transportation services;
• Banking companies;
• Investment companies;
• Financial Institution;
• NBFCs;
• Goods Transportation Agency;
• Special Economic Zones (SEZs) units (Notified vide Notification No. 13/2020 and 61/2020- Central Tax)


Once an invoice is created by a taxpayer system itself sent invoice to Invoice Registration Portal (IRP) for authorization. After authorization, data is updated with IRPs digital signature and a QR code along with Invoice Registration Number (IRN).

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