How to Generate e Invoice under GST in India?
25 Nov, 2025
By Online Legal India
Published On 25 Nov 2025
Updated On 26 Nov 2025
Category GST
E-invoicing under GST has transformed how businesses in India are creating, manage, and reporting B2B invoices. This practice is introduced for improving transparency, curb tax evasion, and streamlining compliance. GST e-invoice is now mandatory for businesses that meet the prescribed turnover criteria. In this blog we have discussed how to generate e-invoice, the step-by-step process in detail. Know what data you need to prepare, common mistakes that you should avoid and best practices for ensuring a seamless GST compliance. Read to know more.
A GST e-invoice is a digitally authenticated invoice that is generated using the Invoice Registration Portal (IRP). The IRP validates it and returns, after a taxpayer uploads invoice details in a structured format (JSON).
This IRN-tagged invoice will be considered valid under GST. The system will then automatically populate GSTR-1. It will help in reducing manual entry and multiple errors.
The Government has introduced e-invoicing for businesses based on their annual aggregate turnover. Currently, e-invoicing is mandatory for businesses who are meeting the notified turnover amount (turnovers have gradually come down for wider implementation). It mainly applies to:
Note: However, E-invoicing does not only apply to B2C invoices (although dynamic QR codes are needed for these businesses), insurance companies, and passenger transport services, SEZ units, banks, NBFCs.
Before learning the steps of how to generate e invoice, it is important to know why e invoicing is necessary. Know about the multiple advantages of E-invoicing:
1. Automatic Reporting into GST Returns
After IRN is generated, invoice details flow directly into GSTR-1 thus minimizing the manual efforts.
2. Reduced Errors
Structured data helps in reducing the chances of mismatch and inaccuracies.
3. Faster Input Tax Credit (ITC)
This helps buyers getting ITC fast because invoices reflect in their GSTR-2A and GSTR-2B faster.
4. Prevents Fake Invoicing
Another best thing is that each invoice gets has unique IRN that is verified on the government portal.
5. Improves Business Efficiency
It helps in improving business efficiency by integrating seamlessly with ERP systems for automated invoice generation.
Before knowing the steps of how to generate e invoice, know the following prerequisites for generating GST e invoice:
1. GST Registration
You need to have an active GSTIN.
2. E-Invoice Portal Access
You will have to register on the Invoice Registration Portal (IRP) such as
3. Valid API/ERP or Accounting Software
You can make use of:
You can also generate e-invoices manually through the IRP.
4. Masters and HSN Codes Updated
Ensure your that all the below mentioned details are updated.
5. Stable Internet Connection
Since the process involves real-time validation this is why reliable connectivity is essential. Make sure to have a stable internet connection.
In this section we will discuss in details how to generate e invoice. Read to know the two primary methods to generate a GST e-invoice:
Both approaches ultimately will generate the IRN and QR code.
Method 1: Generating an E-Invoice through ERP or Accounting Software
Medium and large businesses always prefer ERP-based automation. Check out how to generate e invoice with this method:
Step 1: Create the Invoice in Your Accounting Software
You can create the invoice as by entering:
Your software will then prepare the invoice data in the official JSON format.
Step 2: Push JSON to IRP
Your software will send the JSON file to the Invoice Registration Portal through API.
Step 3: IRP Validates the Invoice
The IRP will check:
If valid, IRP will then generate:
Step 4: Receive and Attach IRN & QR Code
Your software will then automatically:
Step 5: Send the Final E-Invoice to the Customer
The final invoice will be shared with the customer including:
Method 2: Generate GST E-Invoice Manually on the IRP Portal
Businesses that have lower invoice volumes or who don’t prefer automation can use this method. Check out the steps to know how to generate e invoice with this method:
Step 1: Login to the IRP Portal
Visit the government-approved IRP and log in with:
Step 2: Download the Invoice Template
Navigate as described below:
Step 3: Fill Invoice Details in the Tool
Then enter:
The tool will automatically convert your data into JSON format.
Step 4: Upload the JSON File
Then go to:
Step 5: IRP Validates and Generates IRN
After validation, the portal will display:
Step 6: Download and Print the E-Invoice
After step 5 i.e. validating and generating IRN, you can download the GST e invoice. Download the e-invoice ZIP that contains the Signed invoice JSON and QR code. Then attach the QR code to your invoice PDF and share it with the customers.
Now you have learned how to generate e invoice, now check what a valid GST e-invoice contains:
1. IRN (Invoice Reference Number)
A unique 64-character will be generated from:
2. QR Code
It will contain critical invoice information such as:
These are useful for verifying authenticity.
3. Digital Signature
In order to ensure the security and authenticity, the IRP digitally signs the JSON.
1. Wrong GSTIN of Recipient
Incorrect GSTIN will cause rejection at the portal or ITC issues in case of the buyer.
2. Duplicate Invoice Numbers
IRP usually rejects invoices that has duplicate combinations of:
3. Incorrect HSN Codes
HSN should match with the updated GST rules; incorrect HSN may cause compliance issues.
4. Missing Mandatory Fields
If you miss out giving key information (PIN code, state code, tax amount) then may result in failure.
5. Uploading Invoice PDFs Instead of JSON
Always remember that IRP accepts only JSON data, not PDFs.
Rejections mainly happens because of data issues. After knowing how to generate e invoice, you should also know about common solutions:
Final Thoughts
E-invoicing under GST is no longer optional for businesses these days. Its coverage is expected to expand even further in the future. While the system may can seem technical at first, knowing how to generate e invoice is easy once you understand the process properly. By following the steps and best practices given in this blog, you can confidently navigate e-invoicing requirements and generate GST e invoice. If you need more information on GST or information on generating e invoice visit the website of Online Legal India or require assistance for your GST registration, get in touch with.
FAQs
What is a GST e-invoice?
An invoice is a government-issued one for B2B transactions, that is created by logging into the invoice registration portal (IRP) for getting invoice reference number (IRN) along with a QR Code after reporting the details of the invoice.
Is Invoicing vital for B2C transactions?
No Invoicing is only important for B2B transactions, exports and deemed exports. It is not significant for B2C transactions. However, it can be done optionally.
Who Needs to Generate GST e-invoice?
Businesses who has an annual turnover above a particular threshold, have to generate e-invoices for B2B transactions.
Can I use Same Credentials for Multiple Business Units?
Yes, you can use the same Client ID for your all business units that are registered under the same PAN. However, you will have to create a separate username and password for each GSTIN.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.
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