Guide · 6 min read

E-Invoice for Jewellery Wholesalers: When It Applies and How to Do It

By Dhanaji Macchindra Dabade, Founder, DMD Gold · Updated 9 October 2026

Short answer

If your aggregate annual turnover has crossed ₹5 crore in any financial year since 2017-18, your B2B invoices must be e-invoices: registered on the Invoice Registration Portal to get an IRN and a signed QR code.

Does e-invoicing apply to you?

Since 1 August 2023, GST e-invoicing is mandatory for businesses whose aggregate annual turnover (AATO) has exceeded ₹5 crore in any financial year from 2017-18 onwards. Once you cross the limit in any year, the requirement continues even if turnover later falls.

Applies to B2B invoices (sales to GST-registered buyers — retailers, other wholesalers), credit notes and debit notes, and exports
Does not apply to B2C bills to walk-in retail customers
Many jewellery wholesalers and manufacturers cross ₹5 crore quickly because of gold value — check your AATO even if your margins are small

What is an IRN and the QR code?

An e-invoice is a normal GST invoice that you report to the government’s Invoice Registration Portal (IRP). The portal validates it and returns an IRN (Invoice Reference Number) and a digitally signed QR code. The IRN and QR code must appear on the invoice you give the buyer. The details also flow into GST returns automatically.

Time limit: larger taxpayers must report invoices to the IRP within a set number of days of the invoice date, or the portal will reject them. The turnover level this applies to has been lowered over time — check the latest GSTN advisory.

How to generate an e-invoice — step by step

Create the GST invoice with correct buyer GSTIN, HSN code (7113 for gold jewellery), weights, rate and tax
Submit the invoice data to the IRP (directly or through your software)
Receive the IRN and signed QR code
Print or share the invoice with the IRN and QR code on it
If there is a mistake, cancel the IRN within the allowed window and issue a fresh invoice

Doing this by hand on the portal for every invoice is slow and error-prone — the biggest risk is re-typing invoice data and getting a GSTIN, HSN or amount wrong.

Doing this in software

DMD Gold is made only for the jewellery trade, with a simple screen that shop owners, family members and counter staff can learn without any computer background. In the DMD Gold Wholesaler Edition, e-invoicing is built in: you make the invoice as usual and click once — the software sends the data, gets the IRN and QR code, and gives you the finished e-invoice. Bulk e-invoices for multi-piece orders are supported, and e-invoice packs start at ₹3 per invoice and go down to ₹1.95 at volume.

Rules and thresholds change. This guide reflects our understanding as of 9 October 2026 and is not legal or tax advice — always check the latest BIS / GSTN notifications or ask your CA.

Generate the IRN and QR code in one click from your DMD Gold invoice.

See GST billing & e-invoice

Frequently asked questions

What is the e-invoice turnover limit?

E-invoicing is mandatory when aggregate annual turnover has exceeded ₹5 crore in any financial year from 2017-18 onwards (effective 1 August 2023).

Do retail jewellery bills need e-invoices?

No. E-invoicing applies to B2B invoices, credit and debit notes and exports — not B2C bills to retail customers.

What is the HSN code for gold jewellery?

Gold jewellery falls under HSN 7113 (articles of jewellery of precious metal).