Tax · Free tool
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.
How the e-invoicing threshold works
Aggregate turnover is computed across all GSTINs on the same PAN (all branches, all states) for any preceding financial year from 2017-18 onwards. Once you cross ₹5 crore in any year, e-invoicing becomes mandatory from the next FY and stays mandatory permanently — even if turnover later falls. Applies to B2B invoices, credit/debit notes and exports. B2C is currently exempt. The IRN (Invoice Reference Number) and QR code must be on the buyer-facing invoice.
Worked example
A Pune-based services firm had FY 2022-23 turnover of ₹4.8 Cr, FY 2023-24 of ₹5.4 Cr, FY 2024-25 of ₹4.2 Cr. Because turnover crossed ₹5 Cr in 2023-24, e-invoicing is mandatory from 1 April 2024 onwards — even though 2024-25 came back below ₹5 Cr. SEZ supplies, deemed exports and reverse-charge supplies are covered; B2C, exempt supplies and supplies by banking/insurance/NBFCs/passenger transport are excluded.
When to use this
- Just crossed ₹5 Cr in a year — check from which date you must register on the IRP
- Group of companies under one PAN — combine turnover across GSTINs first
- Auditors confirming whether a non-compliance penalty applies (₹10,000 per invoice / 100% of tax, whichever higher under section 122)
Related: GST invoice generator for one-off invoices and how to create a GST invoice in India.
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.