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GST e-invoicing in India requires a covered supplier to register specified invoice data with an Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). The current IRP guidance states a ₹5 crore annual aggregate turnover threshold, tested against any preceding financial year from FY 2017-18 onward, subject to taxpayer categories and exclusions. Separately, from 1 April 2025, a 30-day IRP reporting restriction applies to taxpayers with AATO of ₹10 crore or more. Neither an IRN by itself nor its absence alone resolves every recipient’s input tax credit (ITC) position.
What is an IRN in GST e-invoicing?
An IRN, or Invoice Reference Number, is the unique identifier generated when a covered document is registered on an IRP. The supplier prepares the invoice in its billing, accounting or ERP system and submits the required particulars to the portal. The IRP validates and registers those details, returns the IRN and QR code information, and transmits relevant data to GST systems.
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According to the GSTN Invoice Registration Portal’s technical guidance, an IRN is 64 characters and is generated using the supplier’s GSTIN, financial year, document type and document number. The document codes described for invoices, credit notes and debit notes are INV, CRN and DBN, respectively. The supplier creates the invoice; the IRP registers it. Recipients and transporters do not generate the supplier’s e-invoice.
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Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →The IRP states: “An e-invoice is valid only when it is registered on the e-invoice portal.” That underscores the supplier’s registration requirement where e-invoicing applies. It does not, by itself, decide every recipient-side ITC dispute or the consequences of every defect.
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Who is required to generate e-invoices under GST?
The IRP’s applicability guidance describes a phased mandate and identifies ₹5 crore AATO as the current threshold, effective 1 August 2023. Its historical test looks at AATO in any preceding financial year beginning with FY 2017-18—not only the current year. Thus, a business should not assume it is outside the mandate merely because its turnover has since fallen below the threshold.
| Threshold shown in IRP rollout guidance | Effective date stated by the IRP |
|---|---|
| ₹500 crore AATO | October 2020 |
| ₹100 crore AATO | January 2021 |
| ₹50 crore AATO | April 2021 |
| ₹20 crore AATO | April 2022 |
| ₹10 crore AATO | October 2022 |
| ₹5 crore AATO | 1 August 2023 |
The IRP guidance identifies regular taxpayers and SEZ developers as eligible categories, but applicability also depends on exclusions and the operative notification. The rollout summary is not a complete list of who is covered. Confirm the GSTIN’s relevant turnover history, registration category and any applicable exclusion against the current notification before deciding whether a particular supplier must report a document.
What is the 30-day e-invoice rule?
There are two different clocks that are easy to confuse: when a supplier must issue a tax invoice, and how long a covered taxpayer has to report a document to the IRP.
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IRP reporting: 30 days for taxpayers with AATO of ₹10 crore or more
Effective 1 April 2025, the IRP says taxpayers with AATO of ₹10 crore or more must report invoices, credit notes and debit notes within 30 days of the document date. The portal restricts IRN generation after that window for these taxpayers. The IRP’s release notice says the restriction previously applied to taxpayers with AATO of ₹100 crore and above; the current guidance should not be read as a universal 30-day reporting limit for every taxpayer.
For an affected business, build the reporting deadline into document controls rather than relying on staff to notice aged, unregistered invoices. A practical workflow is:
- Check the taxpayer’s AATO history and applicability, including exclusions, against the current notification.
- Map invoice, credit-note and debit-note data to the prescribed schema in the billing or ERP process.
- Submit each covered document to an IRP promptly and retain the IRN, QR code or signed invoice, portal response and reconciliation record.
- Set an internal reporting target comfortably earlier than the 30-day portal restriction so that rejected submissions or data corrections can be handled in time.
- Reconcile recipient ITC documents and returns separately from the supplier’s IRP submission process.
A registered invoice should not be silently changed after registration. Use the prescribed cancellation or amendment route and verify the applicable procedure for the document and facts.
Tax-invoice issuance: a separate statutory deadline
CBIC rules generally require an invoice for taxable services within 30 days from the supply; a 45-day period applies to insurers, banking companies, financial institutions and NBFCs, subject to the precise rule and transaction type. Other supplies have their own invoice-timing rules under the CGST Act. These issuance deadlines are not the IRP’s reporting window, so meeting one does not necessarily mean the other has been met.
Can I claim ITC without an IRN?
An IRN is important to the supplier’s compliance where e-invoicing is mandatory, but it is not the whole test for the recipient’s ITC. The IRP says an e-invoice is valid only when registered. At the same time, that statement alone does not establish that every recipient automatically loses ITC in every no-IRN situation. The result depends on the applicable law, the transaction and the facts; check current provisions and any relevant clarification or case law before reaching a taxpayer-specific conclusion.
CBIC’s Section 16 and related rules set recipient-side conditions. In general, a registered recipient needs a qualifying invoice or other permitted document and must satisfy applicable requirements including receipt of the goods or services, payment of the tax to the government and furnishing the required return. Other restrictions, blocked-credit rules and supplier reporting or compliance conditions may also affect a claim. An IRN alone does not prove that all of these conditions have been met.
The rules also address non-payment to a supplier: where the recipient fails to pay the value of the supply and the tax within 180 days, credit is subject to reversal, with re-availment when payment is made, in accordance with the detailed rule and its exceptions. Apply the rule to the relevant facts rather than treating 180 days as an unconditional deadline for every ITC claim.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is the last date to claim GST input tax credit?
The general deadline reproduced in CBIC Circular 237/31/2024-GST, dated 15 October 2024, is the 30th of November following the end of the financial year to which the invoice or debit note pertains, or the date the relevant annual return is furnished, whichever is earlier. This describes the general Section 16(4) rule; it should not be applied as an exception-free answer without checking the current statutory text and the period involved.
The same circular discusses Sections 16(5) and 16(6), which provide retrospective relief for specified cases. That relief is not a general extension for every late claim. A taxpayer who missed the ordinary deadline should check whether the relevant period and circumstances fall within those provisions, along with any other applicable statutory conditions.
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Records and controls that make compliance easier
Keep supplier-side e-invoice records and recipient-side ITC evidence as linked but distinct control sets. The first supports timely registration and follow-up on IRP responses; the second supports the recipient’s assessment of credit eligibility and deadlines.
- Supplier controls: maintain a record of covered documents submitted, IRNs, QR code information, portal responses, corrections and cancellations.
- Recipient controls: reconcile qualifying documents with receipt of supply, supplier and tax reporting requirements, payment status, returns and the applicable ITC time limit.
- System selection: when evaluating billing or ERP tools, compare IRP connectivity, schema validation, support for invoices and credit/debit notes, exception handling, audit-trail and IRN/QR retention, and GST-return reconciliation. These are workflow criteria, not verified features of any particular vendor.
The operative notification and current consolidated law govern a taxpayer’s position. IRP guidance is useful for portal scope and process, while CBIC materials set out the relevant statutory invoice and ITC rules; confirm both against the taxpayer’s category, document and tax period.
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