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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsGST e-invoicing generally applies to a supplier whose aggregate annual turnover was ₹5 crore or more in any preceding financial year from 2017–18 onward, subject to the supplier’s status, the transaction and applicable exemptions. It is a reporting and authentication step: the supplier reports invoice data to an Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and QR code.
To assess a particular invoice, check the supplier’s turnover history, entity type and document or transaction; then check for an exemption. Recipients should separately verify the recipient GSTIN, the supplier’s e-invoice obligation and the IRN or QR code. This is a general compliance overview, not a determination for an individual taxpayer.
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Is e-invoicing mandatory for my business under GST?
Start with the supplier, not just the invoice software or portal access. The Invoice Registration Portal (IRP) says the current threshold is aggregate annual turnover of ₹5 crore or more in any preceding financial year from FY 2017–18 onward, based on GST returns. Applicability depends on the taxpayer and the transaction, and an exemption may apply even where the threshold is met.
- Check the turnover lookback. Determine whether the supplier reached the threshold in any financial year from FY 2017–18 onward. The IRP’s applicability timeline shows how the threshold was lowered over time.
- Identify the legal entity and its role. Check whether it falls within an entity exemption; do not treat an SEZ unit and an SEZ developer as interchangeable.
- Classify the document and transaction. Determine whether it is an invoice, credit note or debit note for a covered supply, or a document or transaction outside the current mandate.
- Apply the rule to the facts. Use the relevant notification and the specific supply details for edge cases. GSTN enablement is not, by itself, proof that the taxpayer is legally liable to issue e-invoices.
The IRP identifies regular taxpayers and SEZ developers as supplier categories able to generate e-invoices. Suppliers are responsible for generating them; recipients and transporters do not generate the supplier’s e-invoice. An e-commerce operator may generate invoices on a seller’s behalf. Portal enablement and legal applicability are distinct: the IRP FAQ and GSTN guidance caution against treating enablement as the liability test.
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What is the turnover limit for GST e-invoicing?
The current threshold is ₹5 crore or more in aggregate annual turnover in any preceding financial year from FY 2017–18 onward, according to the IRP’s applicability page. The IRP timeline records these threshold changes and effective dates:
| Turnover threshold in a preceding financial year | Effective from | Notification identified by the IRP |
|---|---|---|
| ₹500 crore and above | 1 October 2020 | GST Notification 61/2020 |
| ₹100 crore and above | 1 January 2021 | GST Notification 88/2020 |
| ₹50 crore and above | 1 April 2021 | GST Notification 05/2021 |
| ₹20 crore and above | 1 April 2022 | GST Notification 01/2022 |
| ₹10 crore and above | 1 October 2022 | GST Notification 17/2022 |
| ₹5 crore and above | 1 August 2023 | GST Notification 10/2023 |
The dates and notification numbers in this table are those reported in the IRP timeline. The operative test is not simply whether turnover is above the threshold in the current year: the stated lookback covers any preceding financial year from FY 2017–18 onward. Confirm the applicable notification and the supplier’s facts rather than relying on a software system’s enablement status.
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Which documents and transactions are covered?
IRIS IRP’s explanatory overview identifies the following as covered categories for suppliers subject to the mandate:
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- exports and supplies involving an SEZ developer;
- deemed supplies and deemed exports; and
- credit notes and debit notes.
The same overview says the current mandate does not cover B2C transactions, imports or job-work transactions. It also says bills of supply and delivery or job-work challans need not be reported as e-invoices. These are portal explanations of the mandate; check the governing rule and the exact transaction when classification is not straightforward.
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Who is exempt from e-invoicing under GST?
IRIS IRP’s Rule 48(4) exemption summary lists these categories:
- banks, insurance companies and financial institutions, including non-banking financial companies;
- goods transport agencies;
- suppliers of passenger transport services;
- suppliers of services by way of admission to film exhibitions; and
- SEZ units.
The list distinguishes an SEZ unit from an SEZ developer: the IRP identifies developers as able to generate e-invoices, while its exemption summary names SEZ units. Confirm the exact legal entity and supply against the applicable notification; do not infer an exemption merely because a business operates in, supplies to, or deals with an SEZ.
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How can a recipient verify a GST e-invoice?
Recipient checks answer separate questions. A valid-looking QR code does not establish that every detail of the underlying transaction is correct, and a valid GSTIN alone does not establish that the supplier complied with e-invoice requirements.
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- Check whether the supplier was required to issue an e-invoice. Apply the supplier’s turnover lookback, entity status, transaction type and any exemption. If the supplier is liable, confirm that an e-invoice was actually issued.
- Verify the IRN or QR code. Use the IRP’s QR verifier or Search IRN facility to check the e-invoice record. Compare the result with the invoice presented to you.
- Reconcile the records. Keep the supplier identity and GSTIN, invoice particulars, IRN and underlying transaction records consistent. These checks do not replace examination of the commercial transaction or other tax requirements.
The IRP FAQ says that where a supplier to whom the rule applies issues an invoice in another manner, the document is not treated as an invoice under Rule 48(5) of the CGST Rules: “Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said subrule shall not be treated as an invoice.” The same FAQ warns that a recipient’s input-tax-credit claim may be jeopardized if a liable supplier has not issued an e-invoice. Treat this as a compliance issue to resolve with the supplier and, where needed, a tax professional—not as a conclusion that every disputed credit claim will automatically fail.
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What is the 30-day rule for e-invoice reporting?
According to an IRIS IRP operational update published on 27 March 2025, from 1 April 2025 a business with aggregate annual turnover (AATO) of ₹10 crore or more must report invoices, credit notes and debit notes within 30 days of the document date. The update says the portal restricts IRN generation after that window. For example, an invoice dated 1 April 2025 was reportable by 30 April 2025 under that update.
This is a reporting deadline for the stated AATO group, separate from the broader ₹5 crore applicability threshold. Check the latest IRP advisory and portal behavior before relying on the operational deadline for a particular filing.
What to do when the answer is unclear
For an unusual entity structure, supply, exemption or disputed recipient check, review the notification that governs the case and the related transaction records. The IRP and IRIS IRP pages provide useful operational summaries, but an explanatory list should not replace the controlling notification. Obtain advice from a qualified GST professional when the facts do not fit a straightforward category.
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