Guides · GST
E-invoicing and the IRN, explained
E-invoicing does not mean a PDF emailed to a customer. Under GST it means reporting a tax invoice to a government portal, which validates it and returns a unique Invoice Reference Number — the IRN — and a QR code.
What e-invoicing actually is
In the GST sense, an e-invoice is a tax invoice that has been reported to the Invoice Registration Portal in a standard format. The portal registers it and returns an IRN and a signed QR code, which then form part of the valid invoice.
The invoice itself is still issued by the business; e-invoicing adds a registration step so the same invoice data flows into the GST system consistently.
Who it applies to
E-invoicing applies to businesses above a notified turnover, a limit that has been lowered in stages so it now reaches many mid-sized businesses. Whether it applies to you depends on the current threshold, so it is worth confirming against your turnover.
Where it applies, an invoice without a valid IRN may not be treated as a valid tax invoice, which is why the registration step matters.
How Lekha fits e-invoicing
Lekha generates GST-compliant delivery challans and tax invoices against a purchase order, with HSN, place of supply, and the right CGST/SGST or IGST split computed live, and gap-free financial-year numbering.
Because the invoice carries the mandatory fields — HSN, place of supply, tax split, and gap-free numbering — the data is in the shape an e-invoicing flow expects. Lekha records and tracks; confirm the current e-invoicing threshold and process for your business.
Questions
- What is an e-invoice under GST?
- A tax invoice reported to a government portal, which registers it and returns a unique Invoice Reference Number (IRN) and a signed QR code that become part of the valid invoice.
- What is an IRN?
- The Invoice Reference Number — a unique number the Invoice Registration Portal returns when it registers an e-invoice, confirming the invoice has been reported.
- Does e-invoicing apply to every business?
- No. It applies to businesses above a notified turnover, a threshold that has been lowered in stages. Confirm the current limit against your turnover.
This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.