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GST Invoices


Applicability of E-Invoice :-   

    In respect of of supply of goods or services or both to a registered person (B2B) or for exports, a registered person, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds

  • Rs. 500 Crores - w.e.f  01 Oct 2020
  • Rs. 100 Crores - w.e.f  01 Jan 2021
  • Rs.   50 Crores - w.e.f  01 Apr 2021
  • Rs.   20 Crores - w.e.f  01 Apr 2022
  • Rs.   10 Crores - w.e.f  01 Oct 2022
  • Rs.     5 Crores - w.e.f  01 Aug 2023
    shall prepare invoice by including such particulars contained in Form GST INV - 01 after obtaining an Invoice Reference Number (IRN) by uploading information contained therein on the Common Goods and Services Tax Electronic Portal.

* Registered persons with the above applicability shall also issue e-invoice if the supplies are made to Government Departments or establishments / Government agencies / local authorities / PSUs registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the CGST Act.

* As per directions by GST Authority, a time limit of 30 days for reporting of invoices from date of invoice is imposed on e-invoice portals and is applicable for taxpayers with AATO greater than or equal to 100 crores from 01 Nov 2023.


E-Invoice is not applicable to the following persons:
  • Insurance Company
  • Banking company
  • Financial Institution including Non-Banking Financial Company (NBFC)
  • Goods Transport Agency
  • Passenger Transportation Service Provider
  • Supplier of services by way of admission to exhibition of cinematograph films in multiplex screens
  • Special Economic Zone (SEZ) Unit
  • Input Service Distributor (ISD)
  • Registered persons having turnover below the specified limits
The following are the notified Common Goods and Services Tax Electronic Portals :
  • www.einvoice1.gst.gov.in
  • www.einvoice2.gst.gov.in
  • www.einvoice3.gst.gov.in
  • www.einvoice4.gst.gov.in
  • www.einvoice5.gst.gov.in
  • www.einvoice6.gst.gov.in
  • www.einvoice7.gst.gov.in
  • www.einvoice8.gst.gov.in
  • www.einvoice9.gst.gov.in
  • www.einvoice10.gst.gov.in


Applicability of Invoice with a Dynamic Quick Response (QR) code :-   

      A Registered person, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 500 Crores, shall prepare an invoice with a Dynamic Quick Response (QR) code in respect of of supply of goods or services or both to an unregistered person (B2C) w.e.f  01 Dec 2020.

    Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.

Invoice with Dynamic QR code is not applicable to the following persons :
  • Insurance Company
  • Banking company
  • Financial Institution including Non-Banking Financial Company (NBFC)
  • Goods Transport Agency
  • Passenger Transportation Service Provider
  • Supplier of services by way of admission to exhibition of cinematograph films in multiplex screens
  • OIDAR Service Provider
  • Input Service Distributor (ISD)
  • Registered persons having turnover below the specified limit
Details to be captured in Dynamic QR code :

  • Supplier GSTIN number
  • Supplier UPI ID
  • Payee’s Bank A/C number and IFSC
  • Invoice number & invoice date,
  • Total Invoice Value and
  • GST amount along with breakup i.e. CGST, SGST, IGST, CESS, etc.

Waiver of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of Invoice with dynamic QR code between the period 01 Dec 2020 to 30 June 2021, subject to the condition that the said person complies with the said provisions from the 01 July 2021.


Invoice with Harmonized System of Nomenclature (HSN) code :-

(w.e.f  01 April 2021)

    A registered person with an aggregate turnover upto Rs. 5 Crores in the preceding financial year shall mention 4 digits HSN code in the tax invoice.

    A registered person with an aggregate turnover exceeding Rs. 5 Crores in the preceding financial year shall mention 6 digits HSN code in the tax invoice.

    Provided that a registered person having aggregate turnover up to Rs. 5 Crores in the previous financial year may not mention the 4 digits of HSN Code, in a tax invoice issued by him in respect of supplies made to unregistered persons.

* 6 digit HSN will be mandatory in e-Invoices, for taxpayers whose AATO is 5Cr and above, w.e.f. 15 Dec 2023



M P Naveen Chandra

Author pursued the Bachelor of Commerce from Nizam College, Hyderabad. He articulates his interests for informative purposes.

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