E-invoicing software that connects your invoices to the IRP

E-invoicing under GST applies to registered businesses whose aggregate annual turnover (AATO) has been above ₹5 crore in any financial year from 2017-18 onwards. Once you cross that limit, e-invoicing applies from then on, even if turnover later falls.

• Covered: B2B tax invoices, credit notes and debit notes, exports and supplies to SEZ units.
• Not covered: B2C invoices, and notified sectors such as banks and insurance companies, goods transport agencies, passenger transport services and SEZ units themselves, among others.
• Time limit: taxpayers with an AATO of ₹10 crore or more must report each invoice to the IRP within 30 days of the invoice date.

1. 1

   You create the invoice

   The invoice is made in your billing software as usual, with GSTINs, HSN codes, values and tax.

2. 2

   It is reported to the IRP

   The invoice data is sent in the standard e-invoice JSON format to the Invoice Registration Portal.

3. 3

   The IRP checks and registers it

   The IRP validates the data, checks the invoice is not a duplicate and generates a 64-character Invoice Reference Number (IRN).

4. 4

   The signed invoice comes back

   The IRP digitally signs the invoice and returns the IRN, an acknowledgement number and date, and a signed QR code. The details also flow to the GST system for your GSTR-1.

The IRN is a hash of your GSTIN, the document type, the invoice number and the financial year, which is why the same invoice number cannot be registered twice in a year.

JustBill connects to the IRP through its API, using the e-invoice API credentials for your own GSTIN. In the e-invoicing section you enter your GSTIN, API username and password, client ID and client secret, then switch e-invoicing on. Passwords and secrets are stored against your company and are never shown on screen again; the form only tells you that one is saved.

You get these credentials by registering for API access on the e-invoice portal, either directly or through a GST Suvidha Provider (GSP).

When you generate an IRN, JustBill logs in to the IRP, keeps the session token for your company only, and sends the invoice with seller and buyer details, line items with HSN codes and the CGST, SGST or IGST amounts already worked out on the invoice. Nothing is re-typed, so the e-invoice matches the invoice your customer receives.

You can generate an e-way bill for the same sales invoice from the invoice screen. See e-way bill software for how that works.

An IRN can be cancelled on the IRP only within 24 hours of being generated, and only in full; you cannot cancel part of an e-invoice. After 24 hours the IRP will not accept a cancellation, so you correct the invoice through a credit note or debit note, or an amendment in your GST return.

Once an IRN is cancelled, the same invoice number cannot be used again for a new e-invoice. Raise a fresh invoice with a new number instead.

E-invoicing is included in the Gold plan (₹399/month or ₹3,799/year). It is not part of the Free or Silver plans. See pricing for current details.

• Supported today: IRN generation and cancellation for regular B2B sales invoices, one at a time or in bulk.
• Not yet supported from JustBill: e-invoices for credit notes, debit notes, exports and SEZ supplies. Report these on the e-invoice portal directly for now.

Everything else, from the GST split to GSTR-1 data, works as described on our GST billing software page.