In Hindi: ई-इनवॉइस · Also called: e-invoicing
E-invoicing is not a PDF sent by email. It means reporting each invoice to a business customer to a government Invoice Registration Portal, which returns an Invoice Reference Number (IRN) and a QR code carrying it, and the QR code is printed on the invoice.
Since 1 August 2023 it applies to businesses whose aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore; the limit was ₹10 crore before that. A business at or below ₹5 crore is not covered, and bills to consumers are outside it.
A business above the limit that falls in a category exempt from e-invoicing has to print a declaration on its invoices saying it is not required to issue them that way.
