LoRa is a long-range, low-power, low-bit rate, wireless telecommunications system, promoted as an infrastructure solution for the Internet of Things: end-devices use LoRa across a single wireless hop to communicate to gateway(s), connected to the Internet and which act as transparent bridges and relay messages between these end-devices and a central network server. This project provides an overview of LoRa and an in-depth analysis of its functional components. The physical and data link layer performance is evaluated by field tests and simulations. Based on the analysis and evaluations, some possible solutions for performance enhancements are proposed. Prepaid electricity billing system and automated smart meter reading have been widely adopted by electricity companies worldwide nowadays to reduce the error of human reading and improve the efficiency of the billing process. To activate the prepaid system, a robust and reliable network is essential. So we have designed this system to manage customers and prepaid bills by using IoT and GSM Technology.