E-invoicing means reporting each B2B invoice, credit note and debit note to an Invoice Registration Portal (IRP) in a set format. The portal checks it, gives it a unique Invoice Reference Number (IRN) and returns a signed QR code that is printed on the invoice. The details then flow to GSTR-1 and can fill the e-way bill.
Who must do it
As of October 2026, e-invoicing applies to businesses whose aggregate turnover in any financial year from 2017-18 crossed ₹5 crore. It covers sales to registered buyers and exports. Sales to consumers are outside it. Some sectors are exempt, such as banks, insurers, goods transport agencies and SEZ units.
Businesses with aggregate turnover of ₹10 crore or more must report an invoice within 30 days of its date; the portal does not accept it later.
Why it matters
Where e-invoicing applies, an invoice without an IRN is not a valid invoice, and the buyer cannot claim credit on it. A growing business should watch the year its turnover crosses ₹5 crore, since the duty starts from the following April and stays.
In MatruOS, e-invoices run in portal mode: MatruOS prepares the file the IRP takes, after your approval. You upload it on the portal, and the IRN and QR code are recorded against the invoice. A direct portal connection is being set up.