B2C e-invoicing is not mandatory at the time of writing. A pilot exists for reporting B2C
B2C e-invoicing, meaning IRN generation for sales to unregistered consumers, is not mandatory at the time of writing; the current e-invoicing mandate covers B2B and a few other
A separate pilot exists for reporting B2C transaction data to the tax department, distinct from the IRN system used for B2B, and participation in it has so far been limited and
Do not confuse a dynamic QR code on a B2C invoice, which some large businesses already display, with an e-invoice IRN; they serve different purposes and follow different rules.
Because thresholds and pilot scope can change, check the current notifications on the GST portal or with your GST practitioner before assuming either your mandatory status or your
No. At the time of writing, e-invoicing (IRN generation) applies to B2B supplies, exports and a short list of other specified transaction types for taxpayers above the turnover
The full guide has the formats, the deadlines and the worked examples.