Free tool for India
Does e-invoicing apply to your business?
Enter your aggregate turnover for each year since 2017-18. You see whether e-invoicing applies, since when, under which notification, and whether the 30-day reporting limit applies to you.
- Every threshold since 2020
- Exemptions included
- Nothing is sent or saved
E-invoice applicability checker
How it’s worked out.
The rules the checker applies, from Notification 13/2020-Central Tax and every amendment to it, the CGST Act and GSTN.
A notified business must report each invoice to the Invoice Registration Portal (IRP) and get an Invoice Reference Number (IRN). An invoice it issues any other way is not treated as an invoice.
Source: GSTN, e-invoice FAQs, on rule 48(4) and 48(5) of the CGST Rules, checked 17 Oct 2026
E-invoicing applies to a registered person whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds the threshold, for supplies to registered persons and for exports.
Source: Notification 13/2020-Central Tax, as amended by 70/2020, checked 17 Oct 2026
Aggregate turnover is the value of all taxable and exempt supplies, exports and inter-State supplies of persons with the same PAN, computed all India. It leaves out GST, cess and inward supplies taxed under reverse charge.
Source: CGST Act 2017, s.2(6), checked 17 Oct 2026
Turnover is counted on the PAN, so every GSTIN under it counts towards the threshold.
Source: GSTN, e-invoice FAQs, Q3 and Q22, checked 17 Oct 2026
E-invoicing started on 1 October 2020.
Source: Notification 13/2020-Central Tax, para 2, checked 17 Oct 2026
The threshold it started with was more than ₹500 crore, raised from ₹100 crore before the start.
Source: Notification 61/2020-Central Tax, checked 17 Oct 2026
More than ₹100 crore from 1 January 2021.
Source: Notification 88/2020-Central Tax, checked 17 Oct 2026
More than ₹50 crore from 1 April 2021.
Source: Notification 05/2021-Central Tax, checked 17 Oct 2026
More than ₹20 crore from 1 April 2022.
Source: Notification 01/2022-Central Tax, checked 17 Oct 2026
More than ₹10 crore from 1 October 2022.
Source: Notification 17/2022-Central Tax, checked 17 Oct 2026
More than ₹5 crore from 1 August 2023. This is the threshold in force today.
Source: Notification 10/2023-Central Tax, checked 17 Oct 2026
Excluded whatever their turnover: SEZ units; insurers, banking companies and financial institutions, NBFCs included; goods transport agencies; passenger transport; and cinema admission in multiplex screens. The exclusion is for the whole entity.
Source: GSTN, e-invoice FAQs, Q17 and Q18, checked 17 Oct 2026
Government departments and local authorities are excluded too, from 1 June 2021.
Source: Notification 23/2021-Central Tax, checked 17 Oct 2026
From 1 November 2023, a business with AATO of ₹100 crore or more can’t report an invoice, credit note or debit note to the IRP more than 30 days after its date.
Source: NIC e-invoice advisory, 2023, checked 17 Oct 2026
From 1 April 2025, that 30-day limit applies from AATO of ₹10 crore and above. An invoice dated 1 April 2025 can’t be reported after 30 April 2025.
Source: GSTN advisory, 2025, checked 17 Oct 2026
One example, step by step.
A trader that started in 2019-20, checked on 1 October 2026. Turnover rose each year and first went over ₹5 crore in 2024-25.
- 2019-20 to 2023-24never over ₹5 crore
- ≤ ₹4.6 crore
- Turnover in 2024-25over ₹5 crore
- ₹5.2 crore
- Threshold in force10/2023
- ₹5 crore
- 2024-25 counts fromonce the year ends
- 1 April 2025
- Turnover in 2025-26, for the 30-day limitunder ₹10 crore
- ₹6.4 crore
- E-invoicing applies since
- 1 April 2025
Over ₹5 crore in 2024-25, so e-invoicing applies from 1 April 2025 and keeps applying. The 30-day reporting limit doesn’t apply yet.
An illustration, not tax advice. Had 2025-26 reached ₹10 crore, the 30-day limit would apply too. If turnover falls later, e-invoicing still applies.
What it does not cover.
Check these with your CA before you rely on the answer. It is not tax advice.
Which documents need an IRN
The checker says whether e-invoicing applies to you, not to each document.
Covered: invoices, credit notes and debit notes to registered persons, supplies to SEZs, exports and deemed exports. Not covered: B2C invoices, bills of supply for nil-rated or exempt supplies, and financial credit notes.
Source: GSTN, e-invoice FAQs, Q8 to Q12, checked 17 Oct 2026
Reverse charge, imports and ISD
An invoice you issue for a supply taxed under reverse charge still needs an IRN. What you receive does not.
No IRN for supplies received from unregistered persons, import of services, import bills of entry, high sea and bonded warehouse sales, or ISD invoices.
Source: GSTN, e-invoice FAQs, Q15, Q16, Q23 and Q24, checked 17 Oct 2026
Dynamic QR code on B2C invoices
A separate rule for invoices to unregistered buyers, with its own ₹500 crore threshold. The checker doesn’t cover it.
A B2C invoice by a business with aggregate turnover over ₹500 crore in a financial year must carry a dynamic QR code, from 1 October 2020.
Source: Notification 14/2020-Central Tax, checked 17 Oct 2026
The portal’s enablement status
The e-invoice portal lists GSTINs it has enabled. That list is not the test: the rule is.
Enablement is based on turnover in GSTR-3B and may include exempt entities, so being enabled doesn’t mean e-invoicing applies. A business that must e-invoice but isn’t enabled can ask for it on the portal.
Source: GSTN, e-invoice FAQs, Q25, checked 17 Oct 2026
An SEZ unit’s other GSTINs
Pick SEZ unit only for the SEZ unit’s own GSTIN. Its other units under the same PAN are checked on the whole PAN’s turnover.
A non-SEZ unit under the same PAN as an SEZ unit must e-invoice when the PAN’s aggregate turnover is over the threshold.
Source: GSTN, e-invoice FAQs, Q22, checked 17 Oct 2026
E-way bills
Whether goods in transit need an e-way bill is a separate rule, with its own limits. The checker doesn’t cover it.
Your actual AATO
GSTN works out AATO from your returns and shows it on the GST portal. Use that figure, not an estimate, for the 30-day limit.
More GST and compliance tools.
Work out GST, check a GSTIN, see whether e-invoicing or an e-way bill applies, and keep the due dates. And the tools that go with this one.
E-invoice questions people ask.
What is the turnover limit for e-invoicing?
Since 1 August 2023, e-invoicing applies when your aggregate turnover in any financial year from 2017-18 onwards was more than ₹5 crore (Notification 10/2023-Central Tax).
Is e-invoicing mandatory at exactly ₹5 crore?
No. The notification says turnover must exceed ₹5 crore. Exactly ₹5 crore is not over the limit; ₹5 crore and one rupee is.
When does e-invoicing start after I cross ₹5 crore?
From 1 April after the year in which you crossed it, once that year has ended. A year over ₹5 crore in 2025-26 means e-invoicing from 1 April 2026.
If my turnover falls below ₹5 crore, can I stop e-invoicing?
No. Any preceding year from 2017-18 onwards counts, so once one year was over the limit, e-invoicing keeps applying.
Is the turnover counted per GSTIN or per PAN?
Per PAN. Add up every GSTIN under the PAN, all India, including exempt supplies and exports, and leave out GST and cess.
Who is exempt from e-invoicing?
SEZ units, insurers, banks and financial institutions including NBFCs, goods transport agencies, passenger transport services, cinema admission in multiplex screens, and government departments and local authorities. SEZ developers are not exempt.
What is the 30-day limit for e-invoices?
Since 1 April 2025, a business with AATO of ₹10 crore or more can’t report an invoice, credit note or debit note to the IRP more than 30 days after its date. From 1 November 2023 it applied from ₹100 crore.
Is what I type saved or sent anywhere?
No. The answer is worked out in your browser. Nothing is sent, stored or tracked by the checker.
Can PrimoERP do e-invoicing for me?
Yes. Each invoice you write in PrimoERP is reported to the IRP, and its IRN and QR code are printed on it. Turnover is checked across your PAN back to 2017-18, and once you cross the limit, e-invoicing stays on.
— the PrimoERP team
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