E-invoice under GST: who must report (₹5 crore threshold, 2026)
“Taxpayers whose aggregate turnover (based on PAN) exceeds the notified threshold (as per Government notifications) in any financial year since 2017-18.”
— GST e-Invoice Information Portal, Overview (checked 14 Oct 2026)
How the threshold was stepped down
| From | AATO above |
|---|---|
| 1 Oct 2020 | ₹500 crore |
| 1 Jan 2021 | ₹100 crore |
| 1 Apr 2021 | ₹50 crore |
| 1 Apr 2022 | ₹20 crore |
| 1 Oct 2022 | ₹10 crore |
| 1 Aug 2023 | ₹5 crore (Notification 10/2023-CT) |
Turnover in any year from FY 2017-18 counts — not only the latest year. Once you cross it, e-invoicing stays on.
Who and what
- Entities: Regular taxpayers and SEZ developers (SEZ units are listed as exempt on the overview page). E-commerce operators can report on behalf of sellers on their platforms.
- Documents: Invoice, credit note and debit note for B2B, SEZ, export and deemed-export supplies as listed on the portal.
- Exempted sectors (portal list): among others, insurance, banking/NBFCs, GTA, passenger transport, multiplex cinema exhibition — check the current overview before you assume you are out.
Common mistakes
- "My turnover this year is under ₹5 crore." Any prior year from 2017-18 above ₹5 crore still triggers the mandate.
- Thinking the government creates the invoice. You create it; the IRP only registers it and returns IRN + QR.
- Reporting only invoices, forgetting credit/debit notes for covered supplies.
- Using a B2C-only process for B2B. Covered B2B supplies need an IRN.
Checklist
- Checked AATO for every year from FY 2017-18 on the GST portal
- IRP access tested (einvoice1…einvoice6.gst.gov.in)
- Billing software sends the notified schema
- Credit and debit notes included
- Exemption list re-checked if you think you are outside the mandate
Frequently asked questions
What is the e-invoice turnover threshold in 2026?
₹5 crore aggregate turnover in any financial year from 2017-18 onwards, in force since 1 August 2023 under Notification 10/2023-Central Tax.
Does e-invoicing mean GSTN prints my invoice?
No. You create the invoice in your own system and report it to an IRP to obtain an IRN and QR code.
Are SEZ units required to e-invoice?
The e-Invoice Information Portal lists SEZ units among exempted entities; SEZ developers are covered. Confirm on the portal for your registration type.
Is reporting to the IRP free?
Yes. Generating IRNs on the authorised IRPs is free of charge per the official overview.
Official sources
- GST e-Invoice Information Portal: Overview & background
- GST Council: Notification 10/2023-Central Tax (₹5 crore from 1 Aug 2023)
- Invoice Registration Portal (IRP)
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 14 Oct 2026.
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