Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
E-invoicing is B2B only
E-invoicing — reporting invoices to the IRP for an IRN — applies to B2B supplies, supplies to government, and exports. Ordinary B2C sales to end consumers are outside the e-invoice mandate, because the consumer doesn’t claim ITC.
But there's a B2C QR rule
Separately, taxpayers above a notified turnover must display a dynamic QR code on their B2C invoices, enabling digital payment and linking the invoice. This is a different requirement from the e-invoice IRN, and is sometimes confused with it. Confirm the current turnover thresholds for both rules.
A worked example
Example: a manufacturer above the e-invoice limit generates IRNs for its dealer (B2B) invoices, but for its factory-outlet retail sales (B2C) it does not — instead, if it’s above the QR threshold, it prints a dynamic QR code on those bills. Getting this distinction right avoids both over-compliance and missed obligations. Our team can map which of your invoices need what.