E-Invoice Applicability Checker
Find out in 10 seconds whether GST e-invoicing is mandatory for your business
Check whether GST e-invoicing is mandatory for your business at the current ₹5 crore turnover limit, whether your category is exempt, and whether the 30-day reporting rule applies.
Your business
Your turnover
· Aggregate annual turnover (AATO)Do you sell to other businesses, to the government or export?
Sales only to consumers (B2C) are not reported to the e-invoice portal.
Result
Yes, e-invoicing is mandatory for you
Your turnover of ₹6 crore is above the ₹5 crore limit in at least one financial year since 2017-18. Once e-invoicing applies to you, it stays applicable even if turnover later falls below the limit.
What to do next
- Use billing software that connects to the IRP by API, so the IRN and QR code are added automatically.
- Raise credit and debit notes the same way: they also need an IRN.
- Keep invoice numbers unique within the financial year and reset the series each April.
Need invoices that generate the IRN and QR code for you? See GST e-invoicing in Sleet Accounting.
Based on Notification 13/2020-CT (as amended), Notification 10/2023-CT and the GSTN advisory of 5 November 2024, checked October 2026. Rules change, and some special cases are not covered here. Confirm with your chartered accountant or the GST portal before relying on this.
How this tool works
Choose your type of taxpayer and enter the highest aggregate annual turnover you have had in any financial year since 2017-18. The checker applies the e-invoicing rules: the ₹5 crore turnover limit (in force since 1 August 2023), the exempt categories under Notification 13/2020-CT, and the 30-day IRP reporting limit for taxpayers with turnover of ₹10 crore or more (from 1 April 2025). It tells you whether you must generate e-invoices, and what changes if you do.
Rules and dates last reviewed: October 2026
E-Invoice Applicability Checker formula
E-invoicing applies if aggregate annual turnover (AATO) exceeded ₹5 crore in any financial year from 2017-18 onwards, unless you are in an exempt category. From 1 April 2025, taxpayers with AATO of ₹10 crore or more must report each invoice, credit note and debit note to the IRP within 30 days of its date.
Worked example
A Surat trading firm had a turnover of ₹4.2 crore in 2022-23 and ₹6.3 crore in 2024-25. It sells to other businesses.
- Highest turnover in any year since 2017-18: ₹6.3 crore
- ₹6.3 crore is above the ₹5 crore limit, so e-invoicing applies
- ₹6.3 crore is below ₹10 crore, so the 30-day reporting cut-off does not apply yet
E-invoicing is mandatory. Every business invoice must be reported to the IRP to get an IRN and QR code, and it stays mandatory even if turnover later drops below ₹5 crore.
E-Invoice Applicability Checker: FAQs
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