E-Invoice Eligibility: The ₹5 Crore Threshold
Last updated: 2 July 2026 · 5 min read
GST e-invoicing requires B2B invoices to be reported to the Invoice Registration Portal (IRP) before issue. It kicks in once your turnover crosses the threshold.
The threshold
E-invoicing is mandatory if your aggregate annual turnover exceeded ₹5 crore in any financial year since 2017-18. The threshold has been lowered in stages from ₹500 crore down to ₹5 crore. Check yours with the e-invoice eligibility checker.
How it works
You send the invoice details to the IRP, which returns a unique Invoice Reference Number (IRN) and a signed QR code. That QR must be printed on the invoice. Without it, the document may not be a valid tax invoice, which can affect your buyer's input tax credit.
Who is exempt
Certain entities are outside e-invoicing regardless of turnover — including banks and financial institutions, insurers, passenger transport operators, and cinema exhibitors. Reporting covers B2B and export documents, not B2C invoices.
FAQ
What is the e-invoicing threshold?
Aggregate annual turnover above ₹5 crore in any year since 2017-18.
Related: e-invoice checker, registration limit, GST bill generator.