What is E-invoicing and whom is it applicable to?


E-invoicing is a set standard for invoice generation that needs to be followed by all B2B and B2G businesses with a turnover of 100 crore and above (as per the GST notification on 10th November 2020).

As per the e-invoicing standards, all Tax invoices from the eligible businesses must have a standard format consisting of IRN (Invoice Registration Number)and QR code. This IRN and QR code will be generated by the IRP (Invoice Registration Portal).

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