GST
Is e-invoicing mandatory for my business
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Yes. Under Notification 10/2023-CT, e-invoicing applies from 1 August 2023 to every registered person whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, unless the entity is in an exempt class.
Provisions and law
- Notification 10/2023-CTE-invoicing for aggregate turnover above ₹5 crore in any year from 2017-18, from 1 August 2023
- Notification 13/2020-CTBase notification on who must e-invoice and which entities are exempt
- Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
Analysis
With turnover of ₹6 crore in 2025-26, e-invoicing applies to your B2B and export invoices from 1 April 2026. Check every year since 2017-18, not only the latest one. If any one year crossed ₹5 crore, you are covered.
Conclusion
- Find your aggregate turnover for each year from 2017-18
- Check if any year exceeded ₹5 crore
- Check if your entity falls in an exempt class
- If covered, set up IRN generation before the next invoice
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