e-Invoicing, and whether it applies to you

e-Invoicing means reporting your B2B invoice to a government portal (the IRP), which returns a unique IRN and a signed QR code that go on the invoice.

Who it applies to

It is mandatory once your aggregate turnover crosses the notified limit, which has come down over time to ₹5 crore. Below that, you do not need e-invoicing.

What changes for you

The invoice content is the same; you just register it and print the IRN and QR. The displayed invoice can still be in your own format and language.