You still raise your own invoice, in your own system, with your own numbering.
Applicability is based on aggregate annual turnover in a preceding financial year, and the threshold has been lowered repeatedly since einvoicing began — each reduction pulling in a much…
The IRN flows into the GST system, which means your invoice data reaches your buyer's GSTR2B automatically and more reliably.
Aggregate turnover is PANlevel across all GSTINs, not per registration.
BizGST Pro exports the einvoice IRN JSON on the Pro plan, with live IRN generation dependent on GSP integration and rolling out per plan.
Which businesses are covered by e-invoicing, what an IRN and a QR code are for, what happens if you issue an invoice without one, and how to prepare before your turnover