GST-Compliant Invoicing in India: e-Invoicing, e-Way Bills & IRN
Under GST, an invoice is more than a bill — it drives input tax credit, returns and logistics. This guide covers what a valid invoice needs and the digital documents that go with it.
What a valid tax invoice must contain
- Supplier and recipient names, addresses and GSTINs
- Invoice number and date
- HSN/SAC codes and description
- Taxable value, tax rate and CGST/SGST/IGST amounts
- Place of supply and reverse-charge indicator where relevant
e-Invoicing (IRN)
Businesses above the notified turnover must register B2B invoices on the Invoice Registration Portal, which returns an IRN and a signed QR code. Without a valid IRN the invoice isn't legally valid, and it auto-populates GSTR-1 and e-Way Bills.
e-Way Bills
Moving goods above the value threshold requires an e-Way Bill with the invoice details (Part A) and transport details (Part B). Validity is distance-based, and mismatches with the invoice cause detention.
How they connect
e-Invoicing, e-Way Bills and GSTR-1 are increasingly linked — one accurate invoice flows into all three, reducing manual work and reconciliation errors.
Best practices
- Automate IRN generation from your accounting/ERP system
- Validate GSTINs and HSN codes at entry
- Reconcile sales register with GSTR-1 and 2B monthly
- Generate e-Way Bills before dispatch
Statura configures compliant invoicing — e-invoicing, e-Way Bills and GST reconciliation — in your systems.