E-Invoice › Who needs e-invoicing

Who needs e-invoicing under GST?

E-invoicing does not mean making your bill on a government website. You still make the invoice in your own software; you then report it to an Invoice Registration Portal (IRP), which gives it a reference number (IRN) and a signed QR code. Without that, a B2B invoice from a business that must e-invoice is not a valid invoice, and the buyer cannot take input tax credit on it.

The turnover limit: ₹5 crore

Since 1 August 2023 (Notification 10/2023-Central Tax) a business must e-invoice if its aggregate turnover crossed ₹5 crore in any financial year from 2017-18 onwards. Aggregate turnover is counted on the whole PAN, across all states and GSTINs, not one branch.

• Once you cross it, the rule stays, even if turnover falls below ₹5 crore later.
• It starts from the next financial year after the year you crossed it. Crossed it during 2025-26? E-invoicing applies from 1 April 2026.
• Not sure? Check your GSTR-3B totals for each year, or ask your accountant. The e-invoice portal (einvoice1.gst.gov.in) also lets you search the e-invoice status of a GSTIN.

Which documents

• Tax invoices, credit notes and debit notes,
• for supplies to registered businesses (B2B), to SEZ units and developers, exports, and deemed exports.
• Not for bills to consumers (B2C), bills of supply, delivery challans, or receipts.
• From 1 January 2027, self-invoices for reverse-charge purchases from unregistered suppliers and for import of services must also be reported (Notification 04/2026-Central Tax). This site makes sales invoices; the self invoice maker is at self-invoice.niveshsahayak.in.

Who is exempt, whatever the turnover

• Banks, insurance companies, NBFCs and other financial institutions,
• goods transport agencies (GTA) and passenger transport services,
• cinema admission in multiplex screens,
• SEZ units (SEZ developers are not exempt),
• government departments and local authorities.

The 30-day limit

Since 1 April 2025, a business with aggregate turnover of ₹10 crore or more must report each invoice, credit note or debit note within 30 days of its date. An invoice dated 1 April can be reported until 30 April; on day 31 the IRP refuses it. Below ₹10 crore there is no such block yet. Choose Your turnover in the e-invoice section and the maker checks this for you before making the file.

Signing in to the portal

Since 1 April 2025 the e-invoice and e-way bill portals ask every taxpayer for a one-time code (OTP) on the registered mobile, or another second step, when signing in. Keep that phone handy when you upload.