The Classic Partners LLP
E-Invoicing Software & Compliance Services
End-to-end e-invoicing support for businesses crossing the ₹5 crore turnover threshold — from applicability analysis and IRP onboarding to ERP integration, IRN generation, QR code printing, and reconciliation with GSTR-1. Stay fully compliant with Rule 48(4) of the CGST Rules and avoid disputes on ITC denial for non-compliant invoices.
Implement E-InvoicingWhat is E-Invoicing under GST?
E-invoicing is the system of electronically reporting B2B invoices, credit notes, and debit notes to the Invoice Registration Portal (IRP) in a standardised JSON format before they are issued to the customer. The IRP validates the invoice, generates a unique Invoice Reference Number (IRN), and returns the signed invoice with a QR code that must be printed on the physical / PDF invoice.
E-invoicing is governed by Rule 48(4) of the CGST Rules read with Notification 13/2020-Central Tax (as amended). The applicability threshold has progressively been lowered, and currently e-invoicing applies to registered persons whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeded ₹5 crore.
Current E-Invoicing Applicability
- Aggregate turnover exceeding ₹5 crore in any preceding FY from 2017-18 onwards.
- Applies to B2B supplies, supplies to SEZ (with or without payment), exports, and deemed exports.
- Credit notes and debit notes for such supplies must also be reported through IRP.
- Exempt categories include banking, insurance, NBFCs, GTA, passenger transport, multiplex exhibitions, SEZ units, and notified government departments.
- B2C invoices are outside the scope of e-invoicing but require a dynamic QR code for taxpayers above the notified turnover.
Our E-Invoicing Services
Applicability Analysis
Turnover-based mapping of applicability and exempt supply categories for your business.
IRP Onboarding
Registration on the Invoice Registration Portal (NIC) and any approved IRP and configuration of API credentials.
ERP / Tally Integration
Integration of e-invoicing API with your billing / ERP system for real-time IRN generation.
JSON Validation
Schema validation, mandatory field checks, and HSN-rate validation before IRP push.
Cancellation & Amendments
Handling of IRN cancellation within 24 hours and reflection in GSTR-1.
Reconciliation
Periodic reconciliation of e-invoices with GSTR-1, GSTR-3B, and books of account.
E-Invoicing Workflow
- Step 1 — Generate invoice in ERP: all mandatory fields under schema (e.g. INV-01) populated.
- Step 2 — Push to IRP: JSON sent to the Invoice Registration Portal via API or offline tool.
- Step 3 — IRP validation: uniqueness check, duplicate IRN check, and signature.
- Step 4 — IRN & QR code: IRP returns the IRN, signed JSON, and QR code.
- Step 5 — Print & issue: tax invoice with QR code is printed / emailed to recipient.
- Step 6 — Auto-population: e-invoice data flows automatically to GSTR-1 and e-way bill portal.
- Step 7 — Cancellation window: e-invoice can be cancelled on IRP within 24 hours; thereafter, only credit / debit note route is available.
Consequences of Non-Compliance
- Invoice without a valid IRN is not treated as a valid tax invoice — ITC may be denied to the recipient.
- Penalty of ₹10,000 per invoice or 100% of tax involved (whichever higher) for failure to issue invoice.
- Penalty of ₹25,000 for incorrect / incomplete invoice particulars under Section 122.
- E-way bill cannot be generated without valid IRN for applicable categories.
- Increased exposure during scrutiny and audits.
Why Choose The Classic Partners
- End-to-end implementation — from applicability analysis to API integration and go-live support.
- ERP-agnostic experience across Tally, SAP, Oracle, Zoho, and custom systems.
- Compliance package — combined with return filing and reconciliation services.
- Ongoing support for cancellations, amendments, and schema updates from GSTN / NIC.
Frequently Asked Questions
Who is currently required to issue e-invoices?
Registered persons whose aggregate turnover exceeded ₹5 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices for their B2B supplies, exports, deemed exports, and SEZ supplies.
What is an IRN and how is it generated?
The Invoice Reference Number (IRN) is a unique 64-character hash generated by the Invoice Registration Portal (IRP) for each reported invoice. It is generated by submitting the invoice in the prescribed JSON schema to the IRP via API, offline tool, or directly through the portal.
Can an e-invoice be cancelled or amended?
An e-invoice can be cancelled on the IRP within 24 hours of generation, provided no e-way bill has been generated against it. After 24 hours, cancellation on IRP is not possible; the original invoice must be adjusted via a credit / debit note, which itself must be reported through IRP if it relates to a B2B / export supply.
Is e-invoicing applicable to B2C transactions?
No, e-invoicing under Rule 48(4) is not applicable to B2C transactions. However, taxpayers above a notified turnover threshold are required to print a dynamic QR code on their B2C invoices, enabling digital payment by customers.
What happens if I issue a B2B invoice without IRN?
An invoice issued without IRN (where e-invoicing is applicable) is not treated as a valid tax invoice. The recipient may be denied input tax credit on such invoices, and penalty under Section 122 of the CGST Act can be levied. Department also typically raises this in scrutiny.
Does e-invoice data auto-populate into GSTR-1?
Yes. E-invoice data automatically flows from the IRP to the GSTR-1 of the supplier, simplifying return filing. Taxpayers must still verify the auto-populated data, add B2C supplies separately, and reconcile any differences before filing.
Compliant E-Invoicing, Zero Disruption
Talk to our team for end-to-end e-invoicing implementation and ongoing support.
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