- Short answer
- If you must e-invoice, a B2B invoice without an IRN isn't a valid tax invoice: your buyer can't claim ITC on it and a penalty can apply.
- Penalty
- Section 122(1) lists offences without naming the IRN: Rs 10,000 or the tax evaded, among other amounts, whichever is higher.
- 30-day limit
- Since April 1, 2025, Rs 10 crore+ aggregate annual turnover: IRN generation restricted beyond 30 days from invoice date.
- Cancelling an e-invoice
- Full cancellation only: within 24 hours, later manually on the GST portal before filing returns.
- E-way bill
- A separate obligation: for transporting goods it stays mandatory, based on invoice value.
Is a B2B invoice without an IRN still a valid tax invoice?
This applies only to a store under the e-invoicing mandate (see which turnover puts your store under it). For that class, rule 48(4) of the CGST Rules has the invoice prepared after obtaining an Invoice Reference Number (IRN) from the Common GST Electronic Portal. Rule 48(5) sets the consequence:
Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.
GSTN's e-invoicing FAQ puts it plainly: an "invoice without IRN will not be a legal document".
What can a missing IRN cost your buyer and you?
Your buyer: section 16(2)(a) of the CGST Act ties input tax credit to a tax invoice, a debit note or another prescribed document; rule 36(1) lists the documents it accepts, including "an invoice issued by the supplier" under section 31. A document rule 48(5) does not treat as an invoice cannot serve as that supplier invoice.
Your store: a penalty can apply. Section 122(1) sets a penalty for a list of named offences — the text we read on September 25, 2026 does not mention the IRN or e-invoicing — of "ten thousand rupees" (Rs 10,000) or the tax evaded, among other amounts, "whichever is higher".
How do you get an IRN, and what else applies?
You get the IRN by uploading the invoice details to the Common GST Electronic Portal before the invoice is prepared. At aggregate annual turnover of Rs 10 crore or more, since April 1, 2025, a government-authorised Invoice Registration Portal restricts IRN generation for an e-invoice reported more than 30 days after the invoice date.
Don't expect Shopify to produce a GST-compliant invoice: its India blog, published February 2022, says: "No, Shopify does not create a GST-compliant bill."
Per GSTN's FAQ, an e-invoice (one with an IRN) "can't be partially cancelled": cancel it in full within 24 hours, or later manually on the GST portal before filing returns.
The e-way bill is a separate obligation: for transporting goods, the same FAQ says it "will continue to be mandatory, based on invoice value guidelines".
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.
Editorial Policy