Verified · 29 Sept 2026
E-Invoice Applicability Checker – Turnover Limit
Find out whether e-invoicing applies to your business, which documents are covered, and the 30-day reporting limit.
✓ Verified against official notifications · 29 Sept 2026 · How we verify →
E-invoicing is mandatory for B2B invoices, credit and debit notes
- Generate the IRN on the Invoice Registration Portal before issuing the invoice. An invoice without a valid IRN is not a valid tax invoice.
FY 2026-27 · GST 2.0 slabs (5% / 18% / 40%) from 22 Sept 2025 · interest on net cash only (s.50 proviso, CBIC Circular 26/2022)Verify on gst.gov.in →Share on WhatsApp
For estimation only. This calculator applies the rules as we understand them on 29 Sept 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
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The turnover test looks backwards
E-invoicing applies if your aggregate turnover crossed ₹5 crore in any financial year from 2017-18 onwards. It is not a test of this year or last year only. A business that had ₹5.4 crore in 2022-23 and ₹4 crore since stays covered. Once in, you stay in.
Aggregate turnover is counted on an all-India basis for every GSTIN under the same PAN. A group with three state registrations, each at ₹2 crore, is at ₹6 crore and must e-invoice in all three states.
Which documents go through the IRP
| Document | E-invoice needed? |
|---|---|
| Tax invoice to a registered buyer (B2B) | Yes |
| Export invoice, with or without IGST | Yes |
| Supply to an SEZ unit or developer | Yes |
| Credit and debit notes on the above | Yes |
| Invoice to a consumer (B2C) | No, but a dynamic QR code is needed above ₹500 crore turnover |
| Bill of supply for exempt goods | No |
| Delivery challan | No |
The 30-day reporting limit
If your turnover is ₹10 crore or more, the IRP rejects an invoice uploaded more than 30 days after its date. This covers credit and debit notes too. Below ₹10 crore there is no limit yet, but late reporting still delays your customer's credit.
What goes wrong without an IRN
An invoice issued without a valid IRN is not a valid tax invoice. Your customer cannot claim credit on it, and you face a penalty under Section 122, the higher of ₹10,000 or the tax involved, for each invoice. Registering the invoice after you have sent it does not cure the defect for the original date.
Getting started
- Register on an Invoice Registration Portal with your GST credentials.
- Connect your billing software through its GSP, or use the portal's free offline tool for low volumes.
- Generate the IRN and QR code before the invoice leaves you, and print the QR code on the invoice.
- Cancel only within 24 hours. After that, issue a credit note. The portal error lookup explains the common IRP errors.
Official sources
Frequently asked questions
What is the e-invoice threshold?
₹5 crore aggregate turnover in any financial year from 2017-18 onwards.
Does e-invoicing apply to B2C?
No. It applies to B2B supplies, exports, supplies to SEZ and deemed exports, and to credit and debit notes.
Is there a time limit to report?
Businesses with turnover of ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date.
Who is exempt?
SEZ units, insurers, banks and NBFCs, GTAs, passenger transport providers, multiplex cinemas for admission, and government departments and local authorities.