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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsIn India, a registered supplier generally issues a tax invoice for a taxable supply and a bill of supply for relevant exempt or composition-scheme supplies. E-invoicing is a separate step: businesses within the notified scope report specified documents to an Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). The document type, required fields, reporting obligation and deadlines depend on the transaction and the taxpayer.
This guide reflects official GST and IRP guidance available as of 7 October 2026. GST rules, notifications and portal validations can change, and a business should check the current requirements for its own registrations, supplies and exemptions.
Choose the right document for the supply
| Document | When it is generally used |
|---|---|
| Tax invoice | A registered supplier generally issues one for a taxable supply, subject to the CGST Act, Rules and applicable exceptions. |
| Bill of supply | Used in relevant cases such as an exempt supply or a supply by a taxpayer under the composition scheme. |
These are not interchangeable labels. First establish the supplier’s GST status and the nature of the supply; then determine the applicable document and any transaction-specific particulars. A tax invoice, credit or debit note, and export invoice may each have distinct prescribed details.
What details should a GST tax invoice contain?
CGST Rules Rule 46 prescribes invoice particulars. The complete set depends on the transaction, so treat the following as a conditional checklist rather than a claim that every field applies to every invoice.
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- Supplier: name, address and GSTIN.
- Invoice identification: a consecutive serial number, in one or more series, unique for the financial year, and the date of issue.
- Recipient: name, address and GSTIN or UIN where the recipient is registered. For certain supplies to an unregistered recipient, additional recipient and delivery-address particulars apply under the rules.
- Supply description: HSN for goods or the accounting code for services, a description, and—for goods—quantity and unit or measurement where applicable.
- Values and tax: total value, taxable value, tax rate and tax amount, as applicable.
- Transaction-specific details: place of supply and State code for an inter-State supply; delivery address if different from the place of supply; and whether tax is payable on reverse charge, where applicable.
- Authentication: the supplier’s signature or digital signature, as applicable under the rules.
Apply the rule’s provisos and conditional requirements to the particular transaction. For instance, do not assume that unregistered-recipient details are identical for every sale, or that place-of-supply particulars apply in the same way to every transaction.
Special documents and low-value supplies
Credit and debit notes have their own prescribed particulars and should be connected to the original invoice as required by the rules. Export invoices require specified endorsements and particulars, so a standard domestic-invoice checklist is not enough for an export.
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The below-₹200 invoice exception is conditional, not a general exemption from invoicing. CBIC’s sectoral FAQ describes it for supplies below ₹200 when the recipient is unregistered and does not request an invoice; the applicable conditions also address consolidated invoicing. Check those conditions before relying on the exception.
When must a GST invoice be issued?
The invoice-issuance clock is different from the later IRP reporting clock. Under the general timing rules described by CBIC, a goods invoice is issued before or at removal of goods where movement is involved, or before or at delivery or making the goods available in other cases. Special provisions can apply to particular supplies.
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For a taxable service, the general period is within 30 days of the supply. The period is 45 days for specified insurers, banks and financial institutions, including non-banking financial companies (NBFCs). Separate timing provisions cover certain inter-branch services and continuous supplies, so neither the goods rule nor the ordinary service period should be applied without checking the transaction.
Who must generate an e-invoice?
E-invoicing is not simply creating a PDF or emailing an invoice. It is the reporting of specified GST documents to a government-notified IRP and the receipt of an IRN and signed QR information. GSTN’s published overview states that the notified threshold is aggregate turnover of ₹5 crore or more, effective 1 August 2023. The turnover test is based on a preceding financial year since FY 2017–18 and is considered across registrations under the same PAN.
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Crossing that threshold is not, by itself, a complete applicability decision. Relevant entity-level exemptions and the notified scope of documents and supplies must also be checked. CBIC Circular 186/18/2022-GST clarifies that the exemption it addresses applies to the entity as a whole, rather than only to one type of supply. Confirm that a particular exemption applies to the entity and period in question instead of assuming that every business above the threshold must report every document.
Keep the threshold test separate from the 30-day reporting rule
A different, later IRP restriction applies to taxpayers with aggregate annual turnover (AATO) of ₹10 crore or more. According to an IRIS IRP advisory published 27 March 2025, effective 1 April 2025 those taxpayers must report covered invoices, credit notes and debit notes within 30 days of the document date. The advisory says the IRP rejects later submissions. This is a reporting deadline for the specified turnover band; it does not replace or extend the statutory deadline for issuing the underlying invoice.
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| Requirement | Threshold or period | What it governs |
|---|---|---|
| E-invoice applicability threshold | ₹5 crore or more aggregate turnover; effective 1 August 2023, based on a preceding financial year since FY 2017–18 and measured PAN-wide, as described by GSTN | Whether the taxpayer falls within the notified e-invoice framework, subject to exemptions and document/supply scope. |
| IRP reporting restriction | AATO of ₹10 crore or more; report within 30 days from the document date for the covered documents, effective 1 April 2025, per the IRP advisory | Whether a covered invoice, credit note or debit note can still be reported to obtain an IRN. |
How IRP reporting fits into the invoice workflow
- Establish the document requirement. Confirm that the supplier is registered and identify whether the supply calls for a tax invoice, bill of supply or another document.
- Classify the transaction and assemble its particulars. Collect the applicable Rule 46 fields and any additional particulars for an export, note or other special case.
- Apply the serial-number process. Assign an invoice number within the supplier’s series so it is consecutive and unique for the financial year.
- Check e-invoice applicability. Assess PAN-wide aggregate turnover against the notified threshold, then check entity exemptions and whether the document or supply is in scope.
- Report covered documents to an IRP. Prepare the data in the prescribed schema and submit it through the applicable portal or integration. If the 30-day restriction applies, build reporting from the document date into the process.
- Use and reconcile the returned information. Retain the IRN and signed QR information and reconcile IRP-sourced invoice details with the GST return workflow.
GSTN describes the IRP as the reporting and IRN-generation step; the exact interface depends on the portal or integration used. GSTN’s GSTR-1 guide says e-invoice details received from the IRP update GSTR-1. This data flow does not remove the need to check the return for accuracy.
GSTR-1 dates and reconciliation
GSTN’s GSTR-1 user guide gives the usual due dates as the 11th of the succeeding month for monthly filers and the 13th following the quarter for quarterly filers. Government extensions can alter a tax period’s date, so confirm the current due date rather than treating these usual dates as guaranteed.
Reconcile the IRP-sourced details against the business’s records and GSTR-1 before filing. Investigate mismatches in document numbers, dates, values or tax particulars and handle corrections through the applicable GST process; a return workflow is not a substitute for accurate source documents.
Choosing a manual or integrated reporting process
For a business that is within scope, a manual portal workflow and an ERP or accounting-software integration are process options, not different legal standards. Choose based on the business’s document volume, existing systems and ability to control the key steps. Before adopting an approach, assess whether it supports:
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- timely submission to the IRP, including controls for the 30-day limit where applicable;
- credit-note and debit-note handling, and a clear process for errors or rejected submissions;
- reconciliation between IRP records, accounting records and GSTR-1; and
- a workable fit with the business’s transaction volume and current accounting system.
These checks describe process needs; they do not establish that a particular vendor or interface guarantees compliance. For complex cases—such as exports, reverse charge, exempt supplies or an entity-level exemption—confirm the treatment against current official material and seek case-specific professional advice.
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