India IRP E-Invoice Portal Guide

India IRP E-Invoice Portal Guide (GST Compliance 2026)

If you run a GST registered business in India with turnover above ₹5 crore, you're already required to use the IRP (Invoice Registration Portal) for B2B invoices. As of 2026, the threshold dropped to ₹10 crore for some additional segments. Here's how it works.

What Is IRP (Invoice Registration Portal)?

IRP is the central system run by GSTN (Goods and Services Tax Network) for registering B2B invoices in India. It validates invoice data in real time and returns an IRN (Invoice Reference Number) plus a QR code.

The idea: every B2B invoice over a certain value gets a unique government-issued reference, making fraud detection and tax matching far more reliable than the old system.

Who Must Use IRP in 2026?

Aggregate turnover thresholds (rolled out in phases):

So as of May 2026, anyone with turnover over ₹5 crore must use IRP for B2B invoices. There are exemptions: SEZ units, banks, insurance, NBFCs, GTAs, passenger transport.

How IRP Works (Step by Step)

1. You create the invoice in your accounting/ERP system in JSON format following the e-invoice schema.
2. You upload to IRP via API, web portal, or through a GSP (GST Suvidha Provider).
3. IRP validates the data: GSTIN format, HSN/SAC codes, totals, etc.
4. IRP generates IRN and QR code, returns them to you.
5. You print/PDF the invoice with the IRN and QR code on it.
6. You send to your customer as usual.
7. IRP forwards data to GST portal automatically. No separate filing for the e-invoice.

What's on an IRP-Compliant Invoice

Standard GST invoice fields PLUS the IRP additions:

• Invoice Reference Number (IRN), 64-character hash returned by IRP
• QR code containing the IRN and key invoice data
• Acknowledgment number (ACK No.) and date from IRP
• All standard fields from India GST invoice: GSTIN of supplier and recipient, HSN/SAC codes, place of supply, CGST/SGST/IGST breakdown

Time Limits for IRP Submission

From November 2023, GSTN imposed time limits for IRP submission.

Companies with turnover over ₹100 crore: Must submit invoices to IRP within 7 days of invoice date.

Smaller companies: Currently no time limit, but expect this to tighten.

Miss the deadline and the invoice can't be registered. You'd have to issue a credit note and create a new invoice within the time limit.

How to Connect to IRP

Three main ways:

• Direct integration: Your ERP/accounting software connects directly to IRP via API. Free but requires technical setup. Works for SAP, Oracle, Tally, Zoho, QuickBooks (India edition).
• GSP (GST Suvidha Provider): Third party intermediary. Pays a small fee per invoice. Easier setup. ClearTax, Tally Solutions, Logix Eclipse, etc.
• IRP web portal: Manual upload via einvoice1.gst.gov.in. Free. Slow for high volume. Good for very small businesses.

Common IRP Errors and Fixes

Invalid GSTIN: The recipient's GSTIN doesn't match the registered name or is inactive. Verify on GST portal before invoicing.

HSN/SAC code mismatch: The HSN code doesn't match the goods/services description. Update your master.

Place of supply mismatch: POS doesn't match the recipient's GSTIN state when it should. Check intra-state vs inter-state rules.

Total mismatch: Calculations in your invoice don't match what IRP recomputes. Round consistently (typically 2 decimal places).

Duplicate IRN: Trying to register the same invoice twice. IRP returns the existing IRN, no harm done.

FreeInvoicePDF.org and IRP

FreeInvoicePDF currently generates standard PDF invoices. We don't have IRP integration (May 2026). For Indian B2B businesses subject to e-invoicing mandates, use Tally, Zoho Books, ClearTax, or QuickBooks India edition which have built-in IRP connectivity.

For Indian small businesses below the IRP threshold, our India GST invoice template is fully GST compliant for non-IRP B2B and B2C invoicing.

Common Questions

Do all GST registered businesses need IRP? No. Only those with turnover above ₹5 crore for B2B invoices. Below threshold, regular GST invoicing is fine.

Does IRP apply to B2C invoices? No. Currently only B2B and exports. B2C is exempt (though dynamic QR codes are required separately for B2C above ₹500 crore turnover).

What happens if I miss the IRP submission? Invoice is invalid for GST input credit purposes. Customer can't claim ITC. You'd have to issue credit note and re-issue.

Is IRP free? The IRP API itself is free. GSP services charge a small per-invoice fee (₹0.50 to ₹2.00 typical). Manual portal use is free but slow.