E-invoicing: IRN and signed QR code

e-Invoicing means registering each B2B invoice with the government portal. The portal returns an Invoice Reference Number (IRN) and a signed QR code, and both are printed on the invoice.

Last reviewed 2026-10-18. GST facts checked as of 2026-07-22.

What e-invoicing is

e-Invoicing does not mean a PDF you email. It means registering each B2B invoice with the government in real time. You send the invoice details to the Invoice Registration Portal (IRP), and it sends back two things you must print on the invoice: a unique Invoice Reference Number (IRN) and a signed QR code.

Without a valid IRN, a B2B invoice is not a valid tax invoice. So this matters most to the businesses you sell to.

How an invoice is registered

A document the portal rejects is not registered, and you fix it and send it again. Errors are usually a wrong GSTIN, a missing field or a total that does not add up.

Who it applies to

e-Invoicing applies to taxpayers above a turnover limit that the government sets and has lowered over time. The limit, and the documents it covers, are set by notification. Check the current notification on the GST portal to see whether you are covered.

It is about invoices to other registered businesses, credit notes and debit notes. Invoices to consumers are handled differently, and the official sources below describe them.

Corrections and cancellation

An IRN is cancelled on the portal, not in your own software, and only within the time the portal allows. After that, correct the invoice with a credit note. Ask your accountant which applies to your case.

Figures from the official source

How Bahi Khata helps

Bahi Khata prepares the e-invoice JSON file from your invoices and credit notes, lists every problem before you download, and records the portal result so the invoice prints with its IRN and signed QR. You upload on the portal yourself, and the portal issues the IRN.

E-invoice JSON

Official sources

Questions

What is an IRN?

The Invoice Reference Number is a unique number the Invoice Registration Portal gives each registered invoice.

Does Bahi Khata issue the IRN?

No. Only the portal issues it. Bahi Khata prepares the file and records the result you bring back.

Is a PDF invoice the same as an e-invoice?

No. An e-invoice is registered with the portal, which returns the IRN and QR code.

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