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GST e-Invoicing Applicability
From Aug 2023 onwards, e-invoicing is mandatory for businesses with aggregate annual turnover ≥ ₹5 crore in any preceding FY. Required for all B2B and export invoices via the IRP.
e-Invoice mandatory for B2B / export invoices via IRP (Invoice Registration Portal).
Register on einvoice1.gst.gov.in. Generate IRN (Invoice Reference Number) and QR for each B2B / export invoice.
FAQ
Turnover crossed ₹5 Cr last FY but below this year — am I still covered?
Yes — once mandatory, always mandatory. Threshold check is on ANY preceding FY since 2017-18, not just current. You stay in e-invoicing regime even if you fall back below ₹5 Cr.
Are B2C invoices covered?
No — only B2B and B2G (govt) invoices and exports require IRN. B2C invoices use regular tax invoice format. Print QR with your IRP-issued GSTIN for any invoice over ₹500.
What happens if I issue a non-IRN invoice?
Not a valid tax invoice. Buyer cannot claim ITC against it. Penalty up to 100% of tax involved, interest, and blocking of e-way bill generation.