GST e-invoicing is mandatory for a supplier whose aggregate annual turnover was ₹5 crore or more in any financial year from 2017–18 onward, unless an applicable exemption covers that supplier or transaction. The supplier reports a covered invoice to an Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and QR code. Recipients do not generate e-invoices, but should check the recipient GSTIN, confirm whether the supplier was required to issue one, and verify the IRN or QR code.
Is e-invoicing mandatory for my business under GST?
Use this sequence to assess the requirement for a particular supply. This is a compliance overview, not a determination for an individual taxpayer; edge cases depend on the applicable notification and facts.
- Check turnover history. The IRP applicability overview sets the threshold at aggregate annual turnover of ₹5 crore or more in any preceding financial year from FY 2017–18 onward. The test is not limited to the current financial year.
- Identify the legal entity and supply. Check whether the supplier belongs to an exempt category and whether the document and transaction are within the mandate.
- Report if required. The supplier, not the recipient or transporter, reports the covered invoice, credit note or debit note to an IRP to obtain its IRN and QR code. An e-commerce operator may generate invoices on a seller’s behalf.
GSTN or IRP system access, or being enabled to generate e-invoices, does not by itself establish that a taxpayer is legally liable. Apply the threshold, exemption and transaction rules to the taxpayer and supply.
What is the turnover limit for GST e-invoicing?
The current IRP overview states ₹5 crore or more in aggregate annual turnover in any preceding financial year beginning with FY 2017–18. Its timeline records these threshold changes:
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| Turnover threshold | Effective date | Notification |
|---|---|---|
| ₹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 |
These are the IRP’s reported applicability thresholds and effective dates. Confirm the applicable notification and the entity’s turnover facts when deciding liability.
Which invoices and transactions are covered?
The IRP explanatory material describes reporting for supplier invoices, credit notes and debit notes. It lists the following transaction categories as covered under the current mandate:
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- B2B and B2G supplies
- Exports and supplies involving an SEZ developer
- Deemed supplies and deemed exports
- Credit notes and debit notes relating to covered supplies
The same explanation lists B2C supplies, imports and job-work transactions as outside the current mandate. Bills of supply and delivery or job-work challans need not be reported as e-invoices under that explanation. Transaction classification can be fact-sensitive, so check the applicable rule where a supply does not fit these descriptions cleanly.
Who is exempt from e-invoicing under GST?
The IRP’s Rule 48(4) exemption summary names these categories:
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- Banks, insurance companies and financial institutions, including non-banking financial companies (NBFCs)
- Goods transport agencies
- Suppliers of passenger transport services
- Suppliers of services by way of admission to film exhibitions
- SEZ units
The portal summary distinguishes an SEZ unit from an SEZ developer: SEZ units are listed as exempt, while SEZ developers are identified separately as able to generate e-invoices. Do not treat the terms as interchangeable; check the exact legal entity and supply against the controlling notification.
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 taxpayers 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 portal restricts IRN generation after that reporting window. For example, the update says an invoice dated 1 April 2025 must be reported by 30 April 2025.
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This is an operational deadline in addition to the applicability test: the ₹10 crore AATO threshold for the 30-day window is distinct from the ₹5 crore threshold for e-invoicing applicability. Check the latest IRP advisory for current portal handling and any subsequent changes.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How can a recipient verify a GST e-invoice?
Recipient checks answer three separate questions: whether the recipient GSTIN was active on the invoice date, whether the supplier was required to issue an e-invoice and did so, and whether the invoice’s IRN or QR code can be verified.
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- Check the recipient GSTIN. Confirm that it is valid and was active on the invoice date. The GST Portal says GSTR-1 rejects invoice details if this condition is not met.
- Establish whether an e-invoice was required. Check the supplier’s turnover history, entity type, exemption status and the transaction. If the supplier was liable, confirm that it actually issued an e-invoice. The IRP FAQ warns that otherwise the recipient’s input-tax-credit claim may be jeopardized.
- Verify the IRN or QR code. Use the IRP’s QR verifier or Search IRN facility to check the IRN and associated invoice details. Compare the result with the invoice received.
- Reconcile the transaction records. Keep the supplier identity, GSTIN, invoice particulars, IRN and underlying transaction records consistent. These checks do not by themselves establish every condition for a valid input-tax-credit claim.
The GST Portal’s GSTR-1 rejection check concerns the recipient GSTIN’s status on the invoice date; it is not a substitute for assessing supplier liability or verifying the IRN. Likewise, an IRN/QR verification result addresses the reported invoice details, not every tax or commercial issue relating to the supply.
What happens if a liable supplier does not report the invoice?
The IRP FAQ reproduces 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.” A recipient who believes a supplier was liable but issued no e-invoice should seek corrected documentation and assess the potential input-tax-credit consequences with a qualified tax professional.
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