Monthly e-invoice filing - IRNs generated, invoices compliant, returns clean

e-invoice filing is the monthly process of generating an IRN (Invoice Reference Number) from the Invoice Registration Portal (IRP) for every B2B, B2C large (above Rs. 2.5 lakh / Rs. 1 lakh for special category states), and export invoice. The IRN, along with a signed QR code, is returned by the IRP within seconds and must be printed on the invoice. The data is auto-populated into GSTR-1 and the buyer's GSTR-2B.

B2B invoices, B2C large invoices (above Rs. 2.5 lakh / Rs. 1 lakh for special category states), export invoices (with/without IGST), and debit/credit notes linked to these invoices. B2C small invoices (below threshold) and exempt/nil-rated supplies are currently exempt.

Non-compliance with e-invoicing attracts a penalty of ₹10,000 under Section 122 of the CGST Act. More practically, invoices without IRN are considered invalid by the buyer - they cannot claim ITC, and this can damage trading relationships and trigger GSTN notices.

Technically yes, but the IRN should ideally be generated before the invoice is issued to the buyer. The IRN and QR code must be printed on the invoice. Generating IRN after sending the invoice means re-sending the corrected invoice with the IRN.

The IRP returns a rejection with an error code. Common reasons: duplicate invoice number, invalid buyer GSTIN, wrong HSN/SAC code, incorrect place of supply, or invoice value mismatch. We analyze the error code, fix the data, and re-submit. For systemic issues, we update your ERP/invoicing system.

Bulk IRN generation is done by uploading an Excel/CSV file (matching IRP template format) on the IRP portal or through API integration. Each row represents one invoice. The IRP processes the batch and returns IRNs for all valid invoices. We handle the full bulk upload process.

An IRN can be cancelled within 24 hours of generation. After 24 hours, cancellation is not possible. To correct the invoice, you must issue a credit note (to reduce value) or debit note (to increase value), each of which requires its own IRN. We set up alerts to catch invoice errors within the 24-hour window.

e-invoice data auto-populates into Part A of GSTR-1. All your B2B, B2C large, and export invoice details are already in GSTR-1 - you just review and add remaining supplies (B2C small, nil-rated, exempt, etc.). This reduces GSTR-1 filing time by 40-60%.

Yes. Debit notes (increasing buyer's liability) and credit notes (reducing buyer's liability) linked to B2B, B2C large, or export invoices also require IRN generation. The process is the same - submit note data to the IRP and receive an IRN.

IRN validates the invoice itself - it confirms authenticity and data correctness. E-way bill is required for transportation of goods worth more than Rs. 50,000. They are linked: once an IRN is generated for a goods invoice, the e-way bill can be generated using the same IRN without re-entering data.

Yes. Export invoices (both with payment of IGST and without payment under LUT/bond) require e-invoicing once the exporter crosses the threshold. Export invoices are treated as a separate supply type on the IRP and the IRN facilitates IGST refund claims.

e-invoices must be generated for every eligible invoice at the time of issuance - there is no monthly 'filing' in the traditional sense. However, at month-end, you must ensure all invoices for the month have valid IRNs, reconcile with GSTR-1, and handle any pending rejections.

IRN is a 64-character alphanumeric hash generated by the GSTN system using a SHA256 algorithm. It looks like: 5f1k3a9b2c4d6e8f0g1h2i3j4k5l6m7n. Along with the IRN, the IRP returns a signed QR code containing readable data: IRN, supplier GSTIN, buyer GSTIN, invoice number, date, value, and place of supply.

No. IRN cancellation is only possible within 24 hours of generation. After 24 hours, you must issue a credit note (if reducing value) or debit note (if increasing value) with its own IRN. The 24-hour window is strict - there is no provision for late cancellation.

GSP (GST Suvidha Provider) is a third-party service accredited by GSTN to provide e-invoicing services through API. You do not need a GSP for basic IRN generation - the IRP web portal works. But for bulk IRN generation, ERP integration, and automated workflows, a GSP is essential. We partner with leading GSPs and include GSP-based solutions in our plans.