e-Invoice Applicability Checker — Is e-Invoicing Compulsory for You? (2026)

Nothing is uploaded or stored — the check runs entirely in your browser.

What is e-invoicing under GST?

e-Invoicing is the system where a notified business reports its B2B invoices to the government’s Invoice Registration Portal (IRP) in a standard schema (FORM GST INV-01). The IRP validates the document, assigns a unique Invoice Reference Number (IRN) and a signed QR code, and returns it. You do not create invoices on a government site — you raise them in your own accounting/billing software and report them to the IRP, which authenticates them. Under Rule 48(4)–(5), an invoice that required an IRN but doesn’t carry one is not treated as an invoice at all. The authenticated data auto-flows into GSTR-1 and the e-way bill system.

Which year’s turnover decides applicability? (the preceding-year rule)

This is where most people go wrong. e-Invoicing is mandatory if your aggregate turnover (PAN-based) exceeded the threshold in ANY preceding financial year from 2017-18 onwards — the words “a financial year” were replaced with “any preceding financial year from 2017-18 onwards” by Notification 70/2020. Your turnover in the current year does not decide the current year’s applicability.

If you cross the threshold during a financial year, e-invoicing becomes mandatory from the beginning of the next financial year — a settled position stated in the official GSTN FAQ.

Who must comply — the Rs 5 crore threshold

e-Invoicing is mandatory for every GST-registered business whose aggregate annual turnover crossed Rs 5 crore in any preceding financial year from 2017-18. “Aggregate turnover” is PAN-level and all-India — it adds the turnover of every GSTIN under the same PAN, including exempt and export supplies. Two traps: it is measured across all your registrations, not one branch (so a small DTA unit can be caught because the PAN total is large); and once you cross the limit even in a single past year, you remain liable permanently, even if turnover later falls below Rs 5 crore.

e-Invoicing turnover threshold — phase-wise history

Which documents and supplies are covered

Where e-invoicing applies, an IRN must be generated for:

• B2B supplies — to other GST-registered persons (including between two GSTINs under the same PAN).
• Supplies to SEZ developers/units, with or without payment of tax.
• Exports (with or without payment of tax) and deemed exports.
• Credit and debit notes issued under Section 34 against the above.
• Invoices for supplies attracting reverse charge under Section 9(3) where the supply is made by the notified person.

It does not apply to: B2C invoices; nil-rated or wholly-exempt supplies (a bill of supply is issued); financial/commercial credit notes (only Section 34 notes count); ISD invoices; imports (Bills of Entry); high-sea and bonded-warehouse sales (Schedule III); and supplies received under RCM from an unregistered person (Section 9(4)) or by import of services.

Who is exempt — regardless of turnover

The exemption is entity-based (it covers all supplies of that entity), under Notifications 13/2020, 61/2020 and 23/2021:

• SEZ units — but SEZ developers are not exempt and must issue e-invoices if they cross the turnover limit.
• FTWZ (Free Trade & Warehousing Zones) — a category of SEZ, hence exempt.
• Insurers, banking companies, financial institutions and NBFCs.
• Goods Transport Agencies (road transport of goods).
• Passenger transportation services.
• Admission to multiplex cinema screenings.
• Government departments and local authorities (added by Notification 23/2021).

The 30-day IRP reporting rule

Large taxpayers can no longer report old invoices. Any invoice, credit note or debit note must be uploaded to the IRP within 30 days of the document date — after that the portal blocks IRN generation.

Enabled on the portal but not actually liable?

The e-invoice portal auto-enables GSTINs whose PAN crossed the threshold in a past year, based on GSTR-3B turnover. The GSTN FAQ is explicit that this listing “may contain exempt entities or those for whom e-invoicing is not applicable for some other reason” — so enablement does not by itself mean you must do e-invoicing. Conversely, if you are required to e-invoice but are not enabled, request it at the e-invoice portal under Registration → e-Invoice Enablement. Because enablement is based only on completed-year turnover, a brand-new business that crosses the limit mid-year will correctly find no way to register for the current year — it becomes liable from the next year.

What happens if you don’t comply

An invoice that legally required an IRN but doesn’t carry one is not a valid tax invoice (Rule 48(5)). The consequences are real: your customer cannot claim input tax credit; a penalty of Rs 10,000 per invoice (or the tax involved, whichever is higher) applies for non-issuance and Rs 25,000 per invoice for an incorrect one under Section 122; e-way bills and GSTR-1 auto-population break; and goods can be detained in transit.

How to generate an e-invoice

You do not key invoices into a government portal. Raise the invoice in your accounting or billing software, then report it to an IRP — through the free NIC e-invoice portal, a GST Suvidha Provider (GSP), or software with a direct IRP/API integration. The IRP returns the IRN and signed QR code, which you print on the invoice. For low volumes the government also offers a free bulk generation tool and a mobile app.

Frequently asked questions

Related tools & reading