E-invoicing is mandatory for a GST-registered business whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards (Notification 10/2023-Central Tax, effective 1 August 2023). It covers B2B invoices, exports and B2B credit and debit notes. SEZ units, banks, insurers, NBFCs, goods transport agencies, passenger transport, multiplex cinemas and government departments are exempt. If your annual aggregate turnover is ₹10 crore or more, each document must be reported to the IRP within 30 days of its date.
How the threshold came down
E-invoicing started with the largest taxpayers and has been extended in stages. Each step applied to businesses whose turnover exceeded the limit in any earlier financial year from 2017-18.
| Aggregate turnover above | Mandatory from | Notification (Central Tax) |
|---|---|---|
| ₹500 crore | 1 October 2020 | 13/2020 and 61/2020 |
| ₹100 crore | 1 January 2021 | 88/2020 |
| ₹50 crore | 1 April 2021 | 5/2021 |
| ₹20 crore | 1 April 2022 | 1/2022 |
| ₹10 crore | 1 October 2022 | 17/2022 |
| ₹5 crore | 1 August 2023 | 10/2023 |
As of 21 October 2026, ₹5 crore is the threshold in force. The checker uses the table: if your turnover first crossed ₹5 crore in, say, FY 2025-26, e-invoicing starts from 1 April 2026.
Worked example
A Ludhiana manufacturer has one GSTIN in Punjab and one in Haryana under the same PAN. Turnover across both was ₹3.8 crore in FY 2023-24, ₹4.6 crore in FY 2024-25 and ₹5.4 crore in FY 2025-26.
- FY 2025-26 is the first year above ₹5 crore, so e-invoicing applies to both GSTINs from 1 April 2026. Both count because turnover is measured on the PAN.
- Its AATO is ₹5.4 crore, below ₹10 crore, so the 30-day reporting limit does not apply yet. Invoices should still be reported promptly, because the buyer's credit depends on it.
- If turnover falls to ₹4.5 crore in FY 2026-27, e-invoicing still applies: the test is any year since 2017-18.
The 30-day reporting rule
From 1 April 2025, taxpayers with annual aggregate turnover of ₹10 crore and above cannot report an invoice, credit note or debit note to the Invoice Registration Portal more than 30 days after the document date (GSTN advisory of 5 November 2024; it applied from 1 November 2023 to AATO of ₹100 crore and above). The IRP simply rejects the late document. In practice this means the IRN has to be generated when the invoice is raised, not at month end. The limit applies to documents, not to e-way bills, and has no effect on taxpayers below ₹10 crore AATO.
Getting it set up
Generate e-invoices through billing software connected to an IRP, or on the free IRP portals (einvoice1.gst.gov.in and the other authorised IRPs) by entering the invoice there. FundRaksha Book raises the invoice, gets the IRN and QR code and keeps the copy in one step. Before you start, check every buyer's GSTIN: an IRN request with an invalid or cancelled buyer GSTIN fails. Use the GSTIN validator for the format and FundRaksha Trust for the live status.
Sources
- cbic-gst.gov.in (Notification No. 10/2023-Central Tax, dated 10 May 2023, effective 1 Augu
- cbic-gst.gov.in (Notification No. 13/2020-Central Tax as amended: e-invoicing and exempt c
- einvoice1.gst.gov.in (GSTN advisory dated 5 November 2024: 30-day reporting limit for AATO
- einvoice6.gst.gov.in/content/revised-time-limit-for-e-invoice-reporting-for-businesses-wit