E-Invoice Applicability Checker
Find out instantly whether GST e-invoicing (IRN generation) is mandatory for your business — based on aggregate turnover, supply type and entity category.
How the rule was applied
| Condition | Your input | E-invoice test |
|---|
Set up GST e-invoicing the right way
Our GST experts configure IRP integration, e-invoice + e-way bill and keep you audit-ready.
Disclaimer: Indicative check based on CGST Notification 17/2022 (₹10 cr) and 10/2023 (₹5 cr w.e.f. 1 Aug 2023) and related exemption notifications. Confirm final applicability with your GST advisor before configuring e-invoicing.
The e-invoicing threshold has steadily dropped
GST e-invoicing was rolled out in phases from October 2020. Each phase lowered the aggregate-turnover threshold, pulling more businesses into mandatory Invoice Reference Number (IRN) generation. The current threshold is ₹5 crore, effective 1 August 2023.
| Effective from | Notification | Turnover threshold |
|---|---|---|
| 01 Oct 2020 | Phase 1 — first rollout | Above ₹500 crore |
| 01 Jan 2021 | Phase 2 | Above ₹100 crore |
| 01 Apr 2021 | Phase 3 | Above ₹50 crore |
| 01 Apr 2022 | Phase 4 | Above ₹20 crore |
| 01 Oct 2022 | Phase 5 — Notf. 17/2022 | Above ₹10 crore |
| 01 Aug 2023 | Phase 6 — Notf. 10/2023 (current) | Above ₹5 crore |
Who is exempt from e-invoicing
Some classes of registered persons are notified as exempt regardless of turnover. If you fall in any of these categories, e-invoicing does not apply to your supplies.
Banks & NBFCs
Insurers, banking companies, financial institutions and non-banking financial companies.
Goods Transport Agency
GTAs supplying road transportation of goods services.
Passenger transport
Suppliers of passenger transportation services.
Multiplex / cinema
Services by way of admission to exhibition of cinematograph films in multiplex screens.
SEZ units
Special Economic Zone units are exempt (SEZ developers are not — they must e-invoice).
Government & local bodies
Government departments and local authorities registered only for TDS.
How e-invoicing works
E-invoicing does not mean generating an invoice on the government portal. You raise the invoice in your own ERP/billing software, then report it to the Invoice Registration Portal (IRP) to get it authenticated.
Raise invoice
Create the B2B / export / SEZ invoice in your own accounting software in the notified schema (INV-01 JSON).
Report to IRP
Upload the JSON to the Invoice Registration Portal. The IRP validates and de-duplicates it.
Get IRN + QR
The IRP returns a unique Invoice Reference Number (IRN) and a signed QR code to print on the invoice.
Auto GSTR-1 & e-way bill
Data flows automatically to GSTR-1 and, where required, to the e-way bill system.
Key terms explained
IRN (Invoice Reference Number)
A unique 64-character hash generated by the IRP for each reported invoice. An e-invoice is legally valid only once it carries a valid IRN — an invoice without an IRN is treated as not issued.
QR code
A signed QR code returned by the IRP, embedding the IRN and key invoice details. It must be printed on the physical/PDF invoice so the invoice can be verified offline.
IRP (Invoice Registration Portal)
The government-authorised portal that receives, validates, signs and de-duplicates e-invoices. Multiple IRPs now operate; the main one is the NIC portal at einvoice1.gst.gov.in.
30-day reporting limit
Taxpayers with AATO of ₹10 crore and above must report invoices to the IRP within 30 days of the invoice date. Older invoices are rejected by the portal.
E-way bill link
Once an IRN is generated, the e-way bill can be auto-populated from the e-invoice — Part-A is filled from the reported data, avoiding duplicate entry.
Aggregate turnover
PAN-level total of all taxable, exempt, export and inter-state supplies, excluding GST. Tested across all GSTINs on the same PAN, in any FY since 2017-18.
Who has to issue e-invoices under GST?
Any registered person whose aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore must issue e-invoices for B2B supplies, exports and supplies to SEZs. Once you cross the threshold in any year, the obligation is permanent.
Which supplies are outside e-invoicing?
B2C supplies, and nil-rated or wholly exempt supplies where a bill of supply is issued. Banks, insurers, NBFCs, goods transport agencies, passenger transport, multiplex admissions, SEZ units and government departments are exempt categories.
What happens if I do not generate an IRN?
An invoice required to be reported but not registered on the IRP is not a valid tax invoice. The recipient can be denied input tax credit and penalties apply, so the defect is not merely procedural.
Is there a time limit for reporting an invoice on the IRP?
Yes. Taxpayers with aggregate turnover of ₹10 crore and above must report an invoice within 30 days of the invoice date. The portal blocks reporting after that window.
Is e-invoicing the same as an e-way bill?
No, but they connect. An e-invoice generates an IRN and a signed QR code; the e-way bill covers movement of goods. Part A of the e-way bill can be auto-populated from the e-invoice data.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.