GST05 July 2026· 1 min read

E-Invoicing Under GST: Who Needs It

E-invoicing is mandatory for businesses with aggregate turnover above ₹5 crore.

Under e-invoicing, B2B invoices are reported to the government portal (IRP) in real time and get a unique Invoice Reference Number (IRN) and QR code. It currently applies to businesses whose aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore.

  • Applies to B2B invoices, exports, credit and debit notes — not B2C.
  • An invoice without a valid IRN is not treated as a valid tax invoice.
  • E-invoice data auto-populates your GSTR-1 and the e-way bill.

This is general information, not professional advice — confirm the current position for your specific case before acting.

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