Key points
- E-invoicing applies to B2B invoices, credit and debit notes and exports once turnover crosses ₹5 crore.
- You still make invoices in your ERP; their details are registered with the IRP, which returns an IRN and QR code.
- Errors must be fixed before the invoice is registered.
- E-invoices can be cancelled only within 24 hours.
- Businesses with turnover of ₹10 crore or more must report within 30 days.
What actually changes
| Area | Before e-invoicing | After |
|---|---|---|
| Making a B2B invoice | Print and give | Register with IRP first, then print with IRN and QR |
| Customer GSTIN | Mistakes slip through | Checked by the IRP; wrong or inactive GSTINs are rejected |
| Cancellation | Cancel any time | Only within 24 hours; after that, credit note |
| GSTR-1 | You upload all B2B bills | E-invoices are auto-filled |
| E-way bill | Separate entry | Can follow from the e-invoice |
Setting up e-invoicing in your ERP
- Check your turnover If it crossed ₹5 crore in any year since 2017-18, e-invoicing applies.
- Register for e-invoicing access Through the e-invoice portal, using your GST credentials.
- Connect your ERP Enter the access details in your ERP’s e-invoice settings.
- Clean your masters Customer GSTINs, addresses, pin codes and item HSN codes must be correct.
- Test a few invoices Before going live for all customers.
Daily billing with e-invoicing
Your team makes invoices as usual. For B2B invoices, the ERP sends the details for registration, gets back the IRN and signed QR code and prints them on the invoice. B2C bills don’t need this.
Common errors and fixes
| Error | Usual fix |
|---|---|
| Invalid or inactive customer GSTIN | Check the GSTIN; bill as B2C only if genuinely unregistered |
| Wrong HSN code | Correct the code on the item |
| Pin code and state mismatch | Correct the customer address |
| Duplicate invoice number | Check your bill series |
| Invoice older than 30 days (₹10 crore+) | Report invoices promptly; late ones are not accepted |
Cancellations and corrections
If an invoice is wrong and less than 24 hours old, cancel it on the IRP and in your ERP, then issue a fresh one. After 24 hours, issue a credit note, which is itself e-invoiced.
What about e-way bills?
If the invoice has transport details, the e-way bill can be generated from the same data. See e-way bills.
For the rules in detail, see our e-invoicing page.
This post explains GST rules in simple words as we understand them on 28 Oct 2026. Rules and rates change, so please confirm with your CA or the official notifications before acting on it.