6.03 crore GST e-invoices generated in Dec January 02, 2021 e-Way bills cross 6.42 cr, indicating recovery in economy, higher tax mop-up The Government on Saturday said over 6 crore Invoice Reference Numbers (IRN) were generated under e-invoicing system. At the same time e-Way bill generation touched 6.42 crore in December. e-invoicing essentially involves reporting details of specified GST documents to a government-notified portal and obtaining a reference number. Earlier, e-invoicing was mandatory for business with ₹500-crore annual turnover, but from January 1 it is mandatory for business with annual turnover of ₹100 crore. An e-Way bill is a kind of electronic challan which shows that tax has been fully paid before goods are moved from one place to other, within the State (intra-State) or outside the State (inter-State). It is required for carrying any consignment of goods of value exceeding ₹50,000. This threshold can be higher for intra-State activities.