GST e-invoicing checklist for ERPNext (2026)
Businesses with aggregate turnover above ₹5 crore must generate e-invoices through the Invoice Registration Portal. Use this checklist to keep masters, documents and returns working after every ERPNext change.
By the rung1 team · Published · Updated · 9 min read
Who must e-invoice
Registered businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017–18 onward must issue e-invoices for B2B supplies, exports and credit/debit notes. Some sectors, such as SEZ units, banks and insurers, are exempt. Each e-invoice is registered on the Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a signed QR code.
Masters first
- Every item has an HSN (goods) or SAC (services) code of the right length for your turnover.
- Every customer and supplier has a valid GSTIN and state.
- Every address has the correct place of supply, so CGST + SGST or IGST is charged correctly.
- Units of measure map to the GST unit codes the IRP accepts.
Documents next
- Sales invoices generate an IRN before they are sent; cancelled e-invoices are cancelled on the IRP within 24 hours.
- Credit notes reference the original invoice.
- E-way bills carry the transporter name, GSTIN or vehicle number, generally for consignments above ₹50,000.
- Export invoices carry the LUT number where exports are without payment of tax.
After every ERPNext change
Most e-invoicing breakage happens after a “small” change: a new discount field, a renamed item group, a custom script on Sales Invoice. After each change, confirm:
- A test invoice still generates an IRN and QR code.
- GSTR-1 (due on the 11th for monthly filers) and GSTR-3B (due on the 20th) still generate with the same totals.
- Your 2B reconciliation still matches.
How rung1 checks GST
rung1’s GST check runs on a copy of your books before any change is approved. If returns, e-invoices, HSN or place of supply would break, the change is flagged; overriding the warning needs two people and a written reason, which is kept in the proof record. rung1 uses the open-source India Compliance app for ERPNext.
Questions people ask
Yes. Since 1 August 2023, businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017–18 must issue e-invoices for B2B supplies, with some sector exemptions.
Yes, through the open-source India Compliance app, which generates IRNs, QR codes and e-way bills from ERPNext.
Master data: missing or wrong HSN codes, invalid GSTINs, and incorrect state or place of supply, often introduced by a customisation that changed a form or a default.