E-Invoice Applicability & Rules Checker
Find out instantly if your business needs to issue e-invoices via the IRP. Covers the current ₹5 crore turnover threshold, exempted entities (SEZ units, banks, insurers, GTAs, passenger transport, cinema), and the document types that require IRN.
What this covers
- Turnover-based applicability check (current threshold ₹5 cr)
- Exempted categories spelled out
- Documents requiring IRN: invoice, credit/debit note, export
- IRN, QR code & e-way bill linkage explained
- Updated to latest CBIC notifications
Common questions
- What is the current e-invoicing turnover threshold?
- E-invoicing is mandatory for businesses with aggregate turnover above ₹5 crore in any financial year from 2017-18 onwards. The threshold has been progressively reduced from ₹500 crore down to ₹5 crore.
- Which documents require IRN?
- Tax invoices (B2B, exports, SEZ supplies), credit notes and debit notes issued under section 34 of the CGST Act. B2C invoices do NOT require IRN but must carry a QR code if turnover exceeds ₹500 crore.
- Who is exempt from e-invoicing?
- SEZ units (but not SEZ developers), banks, insurance companies, financial institutions, NBFCs, GTAs, passenger transport, multiplex/cinema admissions, and government departments are notified as exempt regardless of turnover.
- Is there a time limit to generate an e-invoice (IRN)?
- Yes. Taxpayers with aggregate turnover of ₹10 crore or more must report invoices to the Invoice Registration Portal within 30 days of the invoice date (effective 1 April 2025). Older invoices are rejected by the portal.
- What happens if I don't generate an e-invoice when required?
- An invoice without a valid IRN is not a legal invoice, so the buyer cannot claim ITC. A penalty of ₹10,000 per invoice (or 100% of the tax due) can apply, plus ₹25,000 per invoice for an incorrect e-invoice.
- How do I cancel an e-invoice?
- An IRN can be cancelled on the portal within 24 hours of generation, and only in full (partial cancellation is not allowed). After 24 hours you must issue a credit note instead.
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings, encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Ledgester.