E-invoicing
Businesses whose aggregate turnover in any financial year since 2017-18 exceeds the notified threshold (currently ₹5 crore) must report B2B invoices, export invoices and certain notes to the Invoice Registration Portal and print the IRN and QR code on the invoice. An invoice issued without an IRN when e-invoicing applies is not a valid invoice. Some categories, such as banks and certain service sectors, are exempt.
E-way bills
An e-way bill is required for movement of goods where the consignment value exceeds ₹50,000, subject to exemptions and state-specific rules. Part A has invoice details, and Part B has vehicle details. Validity depends on distance.
What we do
- Checking applicability and setting up your billing software or the portal
- Training your team on generation, cancellation and amendment
- Monthly matching of e-invoices and e-way bills with GSTR-1
- Replies to notices and detention matters during transport
Frequently asked questions
Can an e-invoice be cancelled?
Yes, within 24 hours on the portal. After that, a credit note is needed.
Is e-invoicing required for B2C sales?
No, e-invoicing applies to B2B, export and certain other supplies. Large B2C suppliers have a separate dynamic QR code requirement.
What if goods are detained in transit?
Contact us immediately. Replies and release procedures have short time limits.
This page gives general information about Agar & Co. and its services. It is not an advertisement or solicitation, and it should not be treated as professional advice. Rates, thresholds and due dates change from time to time.