E-Invoicing (IRN) under GST
Also searched as: e-invoice GTA · IRN e-invoice · e invoicing transport · e-invoice limit 5 crore
E-invoicing is the system where a business above the notified turnover limit reports each B2B invoice to the government's Invoice Registration Portal and receives an Invoice Reference Number (IRN) and a QR code. Goods Transport Agencies are not covered by e-invoicing, though they still issue normal GST invoices.
Detailed Explanation & Statutory Rules
E-invoicing applies to registered businesses whose aggregate annual turnover exceeds ₹5 crore, and those with ₹10 crore or more must report an invoice to the portal within 30 days of its date (from 1 April 2025). Persons covered by rule 54(3), which includes Goods Transport Agencies issuing consignment notes, are exempt. This means a freight invoice raised by your GTA is generally outside the system, but a customer such as a manufacturer will be subject to it for its own goods invoices, and may ask you for correct GSTIN details so its invoices match. A transporter that also trades goods should check separately whether its goods invoices fall under e-invoicing. Thresholds are notified by the government and change, so confirm the current limit with your CA.
Practical Indian Freight Example
"A transporter with ₹8 crore turnover issues freight invoices on its normal GST invoice format. As a GTA it does not need an IRN. Its customer, a manufacturer with ₹60 crore turnover, must generate an IRN for its own goods invoices, and sends the transporter the vehicle and GSTIN details it needs."
Key Questions & Answers
Does a transporter need e-invoicing?
A Goods Transport Agency issuing consignment notes is exempt. A transporter that also trades goods should check its goods invoices separately.
What is the e-invoicing turnover limit?
Above ₹5 crore annual turnover, and ₹10 crore or more must report within 30 days (from 1 April 2025). The limit is notified and can change.
E-Invoicing in Hinglish (Hindi in English letters)
E-invoicing kya hota hai?
E-invoicing me bada business apna B2B invoice government portal par report karta hai aur IRN aur QR code leta hai.
Kya GTA ko e-invoice chahiye?
Nahi, consignment note issue karne wali GTA e-invoicing se exempt hai, phir bhi wo normal GST invoice deti hai.
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