E Invoice Portal Login: Who Must Register, IRN Steps and Limits
GST e-invoice portal login explained — the ₹5 crore threshold, einvoice.gst.gov.in vs the six IRPs, registration with GST credentials and IRN basics.
Businesses with an aggregate turnover of ₹5 crore or more must generate e-invoices for their B2B supplies, and the login happens on an Invoice Registration Portal (IRP) — most commonly the NIC portal at einvoice1.gst.gov.in — using credentials created against your GSTIN. The master site einvoice.gst.gov.in is where you check whether your GSTIN is enabled, verify any e-invoice, and find all six authorised IRPs. This guide covers who must log in, how to register, and what happens after the Invoice Reference Number (IRN) is generated.
What E-Invoicing Is
E-invoicing does not mean generating invoices on a government website. You still create the invoice in your own billing or accounting software — but you must report it to an IRP, which validates it, assigns a unique 64-character IRN, signs it digitally, and returns a QR code that must be printed on the invoice. An invoice that required an IRN but doesn’t carry one is not a valid tax invoice.
The reported data flows automatically to the GST system (auto-populating GSTR-1) and to the e-way bill system, which is the whole point: one reporting, many uses.
Who Must Generate E-Invoices: The Turnover Threshold
E-invoicing applies to GST-registered businesses whose aggregate annual turnover (AATO) exceeded ₹5 crore in any financial year from 2017-18 onwards. The ₹5 crore threshold has been in force since 1 August 2023 (CBIC Notification 10/2023–Central Tax) and remains the limit as of July 2026 — verify your own status via the “e-Invoice Enablement Status” search on einvoice.gst.gov.in.
Key points on applicability:
- Turnover is counted at PAN level — all GSTINs under one PAN are added together.
- Once you cross ₹5 crore in any year, e-invoicing applies from the start of the next financial year onward, even if turnover later falls.
- It covers B2B invoices, exports, credit notes and debit notes — not B2C invoices.
- Exempt categories regardless of turnover: banks and other financial institutions, insurers, NBFCs, goods transport agencies, passenger transport services, multiplex cinema admission tickets, and SEZ units (SEZ developers are covered).
- For larger taxpayers, GSTN advisories impose a 30-day reporting window: invoices must be reported to the IRP within 30 days of the invoice date (applied to AATO ≥ ₹100 crore from November 2023 and extended to AATO ≥ ₹10 crore from 1 April 2025). Older invoices get rejected by the portal, so report promptly.
The Portals: einvoice.gst.gov.in vs the IRPs
Two kinds of websites are involved, and mixing them up causes most confusion.
einvoice.gst.gov.in — the common master portal. No invoice generation happens here. Use it to check enablement status, verify an IRN/QR code, download the e-invoice schema, and reach the IRPs. Log in here with your GST portal username and password for enablement and IRP-preference features.
The six IRPs — where invoices are actually registered. GSTN has authorised NIC’s two portals (einvoice1 and einvoice2) plus four private IRPs — Cygnet, ClearTax (CTX), EY and IRIS — all listed on the master portal. All six issue equally valid IRNs and are free for taxpayers; most businesses use NIC-IRP (einvoice1.gst.gov.in), which this guide describes.
How to Register and Log In on the NIC IRP
Your GST portal login does not directly work on einvoice1 — you create a separate e-invoice login tied to your GSTIN:
- Open einvoice1.gst.gov.in and go to Registration → Portal Login.
- Enter your GSTIN and the captcha. The portal pulls your business details from the GST system.
- Verify with the OTP sent to your GST-registered mobile/email.
- Create a username and password. This becomes your e-invoice login.
- If you are already registered on the e-way bill portal, skip all of this — the same e-way bill credentials work on the NIC e-invoice portal directly.
After login, the dashboard offers e-invoice generation (individual or bulk upload via JSON), IRN cancellation, MIS reports, and API/GSP registration for software integration. Sub-users can be created for branches with separate permissions.
Generating an IRN: The Basic Flow
- Prepare the invoice in your billing software as usual.
- Report it to the IRP — through direct API integration, your accounting software’s built-in connector, the bulk JSON upload tool, or manual entry on the portal.
- The IRP validates the data (GSTINs, duplicate check, schema) and returns the signed e-invoice with IRN + QR code, typically in seconds.
- Print the QR code and IRN on the invoice you issue to the buyer.
- The data auto-populates your GSTR-1; verify it during return filing on the GST portal.
An IRN can be cancelled within 24 hours of generation (if no active e-way bill rides on it). After 24 hours, you can only adjust through credit/debit notes.
E-Invoice vs E-Way Bill
The two are related but answer different questions — an e-invoice validates *the invoice*; an e-way bill authorises *the movement of goods*.
| Aspect | E-Invoice (IRN) | E-Way Bill |
|---|---|---|
| Purpose | Authenticates a B2B invoice with the GST system | Permits transport of a goods consignment |
| Threshold | AATO above ₹5 crore (seller-side) | Consignment value above ₹50,000 (with state variations) |
| Applies to | B2B invoices, exports, CDNs — goods and services | Movement of goods only |
| Portal | IRPs (einvoice1.gst.gov.in etc.) | ewaybill.gst.gov.in (ewaybillgst.gov.in) |
| Validity | Permanent once issued; cancellable within 24 hours | Distance-based validity (extendable) |
| Link | E-way bill Part-A can be auto-generated from IRN data | Can be generated along with the IRN in one call |
A services-only business above ₹5 crore needs e-invoices but may never need an e-way bill; a small trader below ₹5 crore needs e-way bills but not e-invoices.
Fees, Limits and Timelines at a Glance
| Item | Detail |
|---|---|
| Turnover threshold | AATO above ₹5 crore in any FY since 2017-18 (since 1 Aug 2023) |
| Registration and IRN generation cost | Free on all six authorised IRPs |
| IRN cancellation window | 24 hours |
| Reporting window (AATO ≥ ₹10 crore) | Within 30 days of invoice date (GSTN advisory, from 1 April 2025) |
| Documents covered | B2B invoices, exports, credit notes, debit notes |
| Not covered | B2C invoices, exempt entities (banks, insurers, NBFCs, GTA, passenger transport, SEZ units) |
| Penalty for not issuing e-invoice | Invoice treated as invalid; penalties up to ₹10,000 per invoice under GST law |
Businesses selling to government buyers should note that the GeM portal has its own invoicing flow — e-invoice obligations under GST still apply on top where your turnover crosses the threshold.
Frequently Asked Questions
What is the login for the e-invoice portal?
On the master portal einvoice.gst.gov.in you log in with your regular GST portal username and password. On the NIC IRP (einvoice1.gst.gov.in) you use the separate e-invoice username you create at first registration — or your existing e-way bill portal credentials, which work as-is.
What is the current e-invoice turnover limit?
₹5 crore aggregate annual turnover, in force since 1 August 2023 and unchanged as of July 2026. Cross it in any financial year since 2017-18 and e-invoicing becomes mandatory for your B2B supplies.
Is e-invoicing required for B2C sales?
No. E-invoicing covers B2B invoices, exports and credit/debit notes. For large B2C invoices, businesses above ₹500 crore must print a dynamic QR code, but that is a separate requirement — no IRN is generated for B2C.
Can I generate an e-invoice for free without software?
Yes. The NIC IRP offers free manual entry and a bulk JSON upload tool, and NIC also provides a free offline utility. Most accounting packages integrate directly with an IRP so the IRN comes back into your invoice automatically.
What happens if I forget to generate an e-invoice?
The document is not a valid tax invoice, your buyer’s input tax credit is at risk, and penalties apply (up to ₹10,000 per invoice). If your AATO is ₹10 crore or more, the IRP will also refuse invoices older than 30 days, so backdated reporting has a hard limit.
How do I check if e-invoicing applies to my GSTIN?
Use the “e-Invoice Enablement Status” search on einvoice.gst.gov.in. Enablement is auto-marked from GST return data; if you crossed ₹5 crore but are not enabled, you can self-enable on the same portal.
Can an e-invoice be cancelled or edited?
It cannot be edited. It can be cancelled on the IRP within 24 hours of generation, after which corrections happen only through credit or debit notes reported in your returns.