E‑Invoicing: Mandatory for GST Input Tax Credit – How to Verify Your Supplier’s IRN Registration
E‑Invoicing: Mandatory for GST Input Tax Credit – How to Verify Your Supplier’s IRN Registration
Introduction
E‑invoicing under GST mandates real‑time validation of B2B and export invoices via the Invoice Registration Portal (IRP). Without a valid Invoice Reference Number (IRN), an invoice is not recognized for Input Tax Credit (ITC) claim.
Legal Framework
Rule 48(4) of the CGST Rules requires notified taxpayers to upload invoice data in FORM GST INV‑01 to obtain an IRN and QR code. Failure to comply invalidates the invoice for ITC purposes.
Section 16(2)(a) of the CGST Act further mandates possession of a valid tax invoice by a registered supplier for ITC eligibility.
Applicability Timeline
| Phase | Effective Date | Aggregate Turnover Threshold |
|---|---|---|
| I | 01 Oct 2020 | > ₹ 500 Cr |
| II | 01 Jan 2021 | > ₹ 100 Cr |
| III | 01 Apr 2021 | > ₹ 50 Cr |
| IV | 01 Apr 2022 | > ₹ 20 Cr |
| V | 01 Oct 2022 | > ₹ 10 Cr |
Why E‑Invoicing Is Mandatory for ITC
Only invoices with IRN‑embedded QR codes are recognized as “tax invoices,” ensuring seamless auto‑population into GSTR‑1 and GSTR‑2B. This real‑time validation minimizes reconciliation errors and litigation risk.
How to Verify Your Supplier’s E‑Invoicing Status
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Visit the IRP portal: https://einvoice.gst.gov.in.
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Select E‑invoice status of taxpayer under Search.
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Enter the supplier’s GSTIN and captcha, then click Go.
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“E‑Invoice Enabled: Yes” confirms IRP registration. GST e-Invoice : https://einvoice1.gst.gov.in/Others/EinvEnabled?utm_source=chatgpt.com
Submission for Missed E‑Invoices
For AATO ≥ ₹ 10 Cr
From 1 April 2025, taxpayers with Annual Aggregate Turnover ≥ ₹ 10 Cr cannot report e‑invoices older than 30 days on the IRP. Late IRN requests are rejected; such invoices must be cancelled and reissued (uploaded within 30 days) to secure ITC.
For AATO < ₹ 10 Cr
Taxpayers below the ₹ 10 Cr threshold face no time‑limit restriction and can voluntarily generate IRNs for past‑dated invoices at any time to ensure uninterrupted ITC claims.
Call to Action
Ready to secure your GST credits with compliant e‑invoicing workflows?
Contact
Eaztaxbiz India Pvt Ltd for expert advisory, seamless IRN integration, and robust GST compliance support.
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