Check e-invoicing applicability
Not legal advice • Turnover tests and exemptions can change via notifications. Verify before relying on the result.
Rule snapshot & common exemptions
Quick reference to reduce mistakes. Always verify notifications for your category before going live.
Common exempt categories
Quick compliance notes
- • Invoice without IRN (when applicable) can be treated as non-compliant and may impact customer ITC.
- • Keep your ERP/invoicing system ready and validate formats before going live.
- • Use the estimator as awareness — not as a legal conclusion.
What is E-Invoicing?
E-invoicing under GST means your invoice is registered on the Invoice Registration Portal (IRP) to get a unique IRN (Invoice Reference Number). Many businesses above the notified turnover limit must generate IRN for B2B invoices (subject to exemptions).
What Turnover is Used for E-Invoice Limit?
The e-invoice limit is generally evaluated on aggregate turnover (PAN-wise). In practice, many businesses check the highest turnover in any FY since FY 2017–18 to determine whether they fall under the notified class.
- Taxable supplies (local + inter-state)
- Exempt / Nil-rated supplies
- Exports
- Combined turnover across registrations under same PAN
If you have multiple GSTINs in different States/UTs but the same PAN, the turnover is usually considered together for turnover-based coverage.
Mandate Timeline (Phased Rollout)
E-invoicing was introduced in phases, with turnover thresholds reduced over time. Your “applicable since” date depends on when your turnover crossed a notified limit and the phase in effect.
Note: Exact phases and covered classes can change via notifications. Use the tool output as guidance and verify for your category.
Quick Examples
| Scenario | Turnover | Likely outcome | Why |
|---|---|---|---|
| Manufacturer / Trader | ₹6 Cr | Applicable | Crosses current ₹5 Cr threshold |
| Services firm | ₹3.5 Cr | Not required | Below ₹5 Cr threshold |
| Exempt category (example) | ₹40 Cr | Exempt | Certain notified categories are commonly exempt |
These are simplified examples for quick understanding. Actual outcome depends on notifications/exemptions and your exact facts.
Penalty & Compliance Risk (Guidance)
If e-invoicing applies and you issue invoices without IRN (or generate IRN incorrectly), the invoices may be treated as non-compliant and penalties may apply depending on facts and proceedings.