e-Invoice, also known as ‘Electronic Invoicing’ is a system where all B2B bills are uploaded electronically and validated by a specified portal. IRP creates an unique Invoice Referencing Number (IRN), for each invoice, after successful authentication.
The invoices are digitally signed, and include a QR code along with the IRN. This is known as eInvoicing under GST.
Step-by-Step Process for e-Invoicing Registration
Step 1: Login to the electronic invoicing system
Registration for GST taxpayers is simple. If a tax payer has already registered on the eway bill portal, he or she can use the login credentials for the einvoice system.
The e-invoice service is available to taxpayers who are not registered in the EWB system. A GSTIN must be issued by the GST System and a registered mobile phone with the GST System is required. You can simply go to https://einvoice1.gst.gov.in/ and register for e-invoicing as shown below.
GSTIN users can register for the first time by clicking on “Portal Login” under “Registration” in the top menu. The user will then be directed to the “e-invoice Registration form ‘.
Step-2: e-invoice enablement
To submit the request, the user must enter their GSTIN as well as the captcha presented and click “Go”. After submitting the request the user is taken to the electronic invoice registration form.
Step 3: Fill out the registration form
The GSTIN will display the information of the applicant in the e-Invoice Registration Form, including the applicant’s name and trade name as well as their mobile number and email address, just like they appear on GST’s website. By clicking on ‘Send OTP,’ the user can confirm the entered information. Then the registration form will be verified.
After the OTP is successfully verified, the user will be able to set up the ID and password of the portal. This will make future usage easier. If you lose your credentials, you can enter the GSTIN and registered mobile number in the “Forget password/id” section.
Who must register for e-invoicing?
Ever since the inception of e-invoicing, the Government of India has been rolling out this regulation in a phased manner. Below is the timeline of the mandatory implementation of the e-invoicing and the most recent update as of August 2023.
Note: As of 1st August 2023, all registered businesses (based on PAN) with an annual turnover in any preceding fiscal year from 2017-18 onwards exceeding 5 crores are mandated to generate e-invoices.
| Annual turnover | New date of mandatory implementation of e-invoice |
| Exceeding 500 crore | 1st October 2020 |
| Exceeding 100 crore | 1st January 2021 |
| Exceeding 50 crore | 1st April 2021 |
| Exceeding 20 crore | 1st April 2022 |
| Exceeding 10 crore | 1st October 2022 |
| Exceeding 5 crore | 1st August 2023 |