Is e-invoicing mandatory for my business?
It depends on your aggregate turnover, who you are selling to, and what you sell.
Last checked 20 September 2026
E-invoicing applies if your aggregate annual turnover has crossed the notified threshold — ₹5 crore as it stands — in any financial year since 2017-18. It then applies to your B2B, export and SEZ supplies, not to sales to consumers. Some categories of business are exempt whatever their turnover.
The threshold has come down in stages
| From | Aggregate turnover above |
|---|---|
| October 2020 | ₹ 500 crore |
| January 2021 | ₹ 100 crore |
| April 2021 | ₹ 50 crore |
| April 2022 | ₹ 20 crore |
| October 2022 | ₹ 10 crore |
| August 2023 | ₹ 5 crore |
It has only ever moved one way
The threshold has been lowered six times. If you are approaching ₹5 crore, or the figure drops again, you want to know before it applies to you, not after. Check the current notification rather than relying on this table.
Two things people get wrong
It is "any year since 2017-18", not "this year"
If your turnover crossed the threshold in any financial year from 2017-18 onwards, e-invoicing applies — even if you are below it now. A good year four years ago still counts.
It is aggregate turnover, PAN-wide
Aggregate turnover is computed across all GSTINs on the same PAN, all India, and includes taxable, exempt, export and inter-state supplies. Five branches each doing ₹1.2 crore are a ₹6 crore business for this purpose.
What it applies to, and what it does not
| Supply | E-invoice needed? |
|---|---|
| To a registered business (B2B) | Yes |
| To a government department | Yes |
| Export, deemed export, or to an SEZ unit | Yes |
| Credit or debit note for any of the above | Yes |
| To a consumer (B2C) | No |
| Bill of supply for exempt goods | No |
| Delivery challan | No |
B2C and the dynamic QR code
B2C invoices are outside e-invoicing, but a separate requirement has applied to large businesses to print a dynamic QR code on B2C invoices enabling digital payment. Two different requirements, often confused. Check whether the B2C one reaches you.
Who is exempt regardless of turnover
- Banks, financial institutions, NBFCs and insurers.
- Goods transport agencies supplying road transport of goods.
- Passenger transport services.
- Admission to cinematographic film exhibitions in multiplexes.
- SEZ units (developers are not covered by this exemption).
- Government departments and local authorities.
How to check your own position
- 1
Work out aggregate turnover for every financial year from 2017-18, PAN-wide.
- 2
If any year crossed the threshold in force, e-invoicing applies to you from the notified date.
- 3
Confirm it on the e-invoice portal, which offers an enablement status check by GSTIN.
Enablement status is indicative, not a legal determination — a business can be liable without being enabled.
- 4
Have your accountant confirm it in writing before you act either way.
My turnover dropped below the threshold. Can I stop?
Generally no. Once the liability has been triggered by crossing the threshold in any covered year, it continues. Confirm your specific position.
The portal does not show me as enabled but I think I am liable.
Enablement is an administrative flag, not the law. If you are liable, act on the liability and take it up with your accountant — being un-enabled is not a defence.
Does it apply to reverse-charge supplies?
Where you are the supplier of a covered B2B supply on which the recipient pays under reverse charge, reporting requirements still apply. Check the specific case.
Sources