e-Invoice Format in GST: Mandatory Fields, QR Code & Sample

E-invoicing under the Goods and Services Tax (GST) regime has revolutionized the way businesses manage their invoicing processes. It is a system that mandates the generation of invoices in a standardized electronic format, ensuring compliance and reducing errors. As of now, e-invoicing has become mandatory for businesses with an annual turnover exceeding ₹10 crores, making it essential for these entities to understand the e-invoice format to comply with GST regulations effectively.

As of 2026, e-invoicing is mandatory for all registered businesses with an annual aggregate turnover exceeding ₹5 crore. The CBIC has progressively reduced the turnover threshold over the years — from ₹500 crore in 2020 to the current ₹5 crore limit. Businesses should continue to monitor official CBIC notifications, as further reductions to the threshold are expected in the coming financial year.

What is an e-Invoice in GST?

An e-invoice is an electronic invoice that adheres to a specific format prescribed by the GST authorities. It plays a crucial role in the GST ecosystem by facilitating seamless data exchange between suppliers and tax authorities.

The e-invoice format can be categorized into 13 broad headings in which the details need to be mentioned:

• Basic details
• Invoice period
• Preceding document / contract reference
• Receipt / contract references
• Supplier information
• Buyer information
• Payee information
• Delivery information
• Ship-To details
• Dispatch from details
• Invoice item details
• Document total
• Extra information like port code, batch details etc.

As per the e-invoice format, certain details are mandatory to be mentioned while sending the invoice details to IRP. Depending upon the nature of business and transactions, some details can be optional as well.

Mandatory details of e-invoice

• Code for supply type - B2B for business to business, EXPWP for export with payment, SEZWP for SEZ with Payment
• Code for document type - INV for Invoice, CRN for Credit Note, DBN for Debit note.
• Document number – Invoice number as per rules prescribed in GST
• Document date
• Supplier legal name
• GSTIN of supplier
• Supplier address
• Supplier place, State code and pin code
• Buyers name and GSTIN
• Place of supply (State code)
• List of items - Provide information about the goods and services being invoiced.
• Document total details - Details of document total including taxes.
• Ship to details if applicable.

Sample e-Invoice Format

Here’s a sample structure of an e-invoice compliant with GST regulations:

What is the QR Code in E-Invoice?

It must appear on every e-invoice to facilitate quick verification by tax authorities. The QR code contains vital information such as:
IRN
GSTIN of both supplier and recipient
Invoice number
Tax details (amounts for CGST, SGST/UTGST, IGST)

How to Generate an e-Invoice in GST

Generating an e-invoice involves several steps:

• Log in to the IRP (Invoice Registration Portal): Access your account on the IRP using your credentials.
• Upload Invoice Data in JSON Format: Prepare your invoice data in JSON format as per the prescribed schema and upload it.
• Generate IRN and QR Code: Upon successful upload, the IRP will generate an IRN and a corresponding QR code.
• Receive Acknowledgment: After processing your request, you will receive an acknowledgment from the IRP confirming successful registration.
• Validate the E-Invoice: Ensure that all details are accurate and that you have received confirmation from the IRP.

Video on e-invoicing in TallyPrime

Know more about e-invoices in GST