- Short answer
- Yes, unless excluded — above Rs 5 crore aggregate turnover in any preceding financial year from 2017-18, B2B and export invoices need an IRN.
- Consumer orders
- Since December 1, 2020, B2C invoices need a dynamic QR code only above Rs 500 crore of aggregate turnover.
- 30-day limit
- Since April 1, 2025, at Rs 10 crore or more aggregate turnover, IRN generation is restricted beyond the 30-day limit.
- In force since
- The Rs 5 crore threshold applies from August 1, 2023, under Notification 10/2023-Central Tax.
- Shopify's pages
- Shopify India GST pages we read on September 17, 2026 omit the term IRN; the blog describes reference numbers.
Which turnover puts your Shopify store under e-invoicing?
Rule 48(4) of the CGST Rules makes a notified class of registered persons obtain an Invoice Reference Number (IRN) from the Common GST Electronic Portal before issuing an invoice.
Notification 13/2020-Central Tax as amended defines that class by aggregate turnover in any preceding financial year from 2017-18 onwards, and a 2023 notification changed the figure:
In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words "ten crore rupees", the words "five crore rupees" shall be substituted.
So from August 1, 2023, the line is aggregate turnover above Rs 5 crore — not your store's sales report; see what aggregate turnover adds beyond your Shopify store.
It is also not the GST registration threshold; that threshold has its own page.
Notification 13/2020-Central Tax, as amended, leaves out government departments, local authorities, Special Economic Zone units and the persons in rule 54(2), (3), (4) and (4A).
In the PIB press release on the 56th GST Council meeting that we read on September 17, 2026, we found no later change to the Rs 5 crore figure.
Which Shopify invoices need an IRN, and by when?
The notifications sort your invoices by buyer:
- To registered buyers (B2B): an IRN above Rs 5 crore.
- Exports: Notification 70/2020-Central Tax added "or for exports" to the same mandate.
- To unregistered buyers (B2C): on our reading of the notifications' text, the IRN mandate names supplies to a registered person or for exports; Notification 14/2020-Central Tax instead requires a dynamic QR code on these invoices only above Rs 500 crore, from December 1, 2020.
At aggregate annual turnover of Rs 10 crore or more, since April 1, 2025, the GST e-invoice portal restricts IRN generation for an invoice reported beyond the 30-day limit.
Does Shopify generate the IRN for you?
Shopify's India blog post on e-invoicing answers the billing half plainly:
No, Shopify does not create a GST-compliant bill.
Neither Shopify India GST page we read on September 17, 2026 — that blog post and the India GST Help Center page — uses the term IRN, though the blog says the Invoice Registration Portal "assigns reference numbers to each invoice, credit and debit note".
On the Shopify App Store, the GST india : GST Invoice listing advertises "Push e-Invoices to the IRP portal with bulk IRN generation" — the vendor's own claim, not our recommendation.
This article was written entirely by AI under human editorial direction. The editor sets the topic and structure, runs multi-stage validation on facts, links, and interactive elements, and verifies the output is useful from a business perspective. All claims are checked against official Shopify sources. Details may change — always confirm critical data at shopify.com.
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