Key facts
- Applicability threshold
- Aggregate turnover > ₹5 crore in any prior FY from 2017-18
- Reporting window
- 30 days from invoice date (for turnover ≥ ₹100 cr)
- Exempted entities
- Banks, insurers, GTAs, passenger transport, SEZ units
- Penalty
- ₹10,000 per invoice or 100% of tax, whichever higher
E-invoicing is mandatory under Rule 48(4) for registered persons whose aggregate turnover crossed ₹5 crore in any preceding financial year from 2017-18 onwards. Once you cross the threshold, the obligation continues even if turnover later falls.
It applies to B2B invoices, credit/debit notes, exports and supplies to SEZs — not B2C, except where a separate dynamic QR code is required for the ₹500 crore+ B2C bracket. Exemptions cover banks, insurers, NBFCs, GTAs, passenger transport, cinema admission and SEZ developers (units only, not the developer).
The IRP validates the invoice and returns an IRN + signed QR code, which must be printed on the invoice copy. For turnover ≥ ₹100 crore, reporting must happen within 30 days of invoice date — late upload causes auto-rejection. The invoice without IRN is treated as 'no invoice', blocking ITC for the buyer.
FAQs
Do delivery challans need IRN?
No, delivery challans, bills of supply (for exempt/composition) and ISD invoices are not within e-invoicing scope. Only tax invoices, debit notes and credit notes for B2B/SEZ/exports.
What if my IRP is down at month-end?
Use the alternate IRP (currently 6 IRPs are active). If all are down, GSTN publishes an exception window; document it in your books to defend in audit.
Last updated: 12 May 2026