Who must issue a GST e-invoice at ₹5 crore?
Who must report GST invoices to an Invoice Registration Portal. Notification 10/2023-Central Tax put the aggregate-turnover threshold at ₹5 crore from 1 August 2023, how AATO is counted, who is exempt, and where to confirm enablement.
In this guide
E-invoicing means reporting a specified GST invoice to an Invoice Registration Portal and getting an IRN. From 1 August 2023, Notification 10/2023-Central Tax applies if aggregate turnover in any year from 2017-18 has exceeded ₹5 crore. SEZ units, insurers, banks including NBFCs, GTAs, passenger transport and multiplexes are carved out. Confirm enablement on the GST or IRP portal.
What is GST e-invoicing?
GSTN puts it in one sentence: e-invoicing means reporting specified GST documents to a government-notified portal and obtaining a reference number. It does not mean the government raises your invoice.
You still create the tax invoice under section 31. The Invoice Registration Portal (IRP) validates it, issues an Invoice Reference Number, and gives you a QR code. That IRN is what later systems, including e-way bill, treat as the reported invoice.
What is the e-invoice turnover threshold?
Notification 10/2023-Central Tax, dated 10 May 2023, brought the threshold down to ₹5 crore from 1 August 2023. The GST Council page states that purpose in those words.
Aggregate annual turnover is counted on PAN, across GSTINs, for any financial year from 2017-18 onwards. Cross ₹5 crore in one of those years and you stay in. A quiet year after that does not switch the mandate off.
| Notification | What it did |
|---|---|
| Earlier Central Tax notifications (phased) | Brought large taxpayers in first, then stepped the AATO line down over several years |
| 10/2023-Central Tax, 10 May 2023 | Applied e-invoicing from 1 August 2023 where AATO in any year from 2017-18 exceeded ₹5 crore |
GSTN has been enabling GSTINs that its own AATO records put at or above the line. If the portal says you are enabled and your working papers say you are not, the portal is what the IRP will enforce. Reconcile the AATO, do not argue with the IRP at 11 pm.
How is aggregate annual turnover counted for e-invoicing?
Aggregate annual turnover for e-invoicing is counted on PAN, adding every GSTIN under that PAN, for each financial year from 2017-18 onwards. Two branches at ₹3 crore each therefore cross the ₹5 crore line in Notification 10/2023-Central Tax even though neither GSTIN crosses it alone.
Does turnover falling below ₹5 crore end the mandate?
Turnover falling below ₹5 crore does not end the e-invoicing mandate. Notification 10/2023-Central Tax is worded on turnover having exceeded ₹5 crore in any financial year from 2017-18, so one qualifying year keeps the GSTIN in permanently. A ₹6 crore year in 2022-23 followed by ₹2 crore years still requires an IRN.
Who is exempt from GST e-invoicing?
GSTN's e-invoicing page lists persons who are not in the mandate even if turnover is large:
- SEZ units
- Insurers
- Banks, including NBFCs
- Goods transport agencies moving goods by road
- Passenger transport services
- Multiplex cinema services
That list is about the kind of person, not about whether a particular supply is B2C. A manufacturer over ₹5 crore does not become exempt because some of its invoices are to consumers.
How do I report an e-invoice?
Report each specified invoice (and the debit or credit notes that go with it) to an IRP before you treat it as an e-invoice. Keep the IRN and the signed QR on the copy you send the buyer. The e-way bill system can pick that IRN up; you should not be typing the same invoice twice if the two systems are talking.
If you also move goods, read e-way bill rules next. The invoice report and the movement document are different duties.
How do I check e-invoice enablement?
- Read Notification 10/2023-Central Tax and the English PDF. The ₹5 crore line and the 1 August 2023 date are there.
- Confirm what the word means on GSTN's e-invoicing page, including the exemption list.
- Check enablement on the GST portal / IRP against your GSTIN, then read section 31 if you need the invoice duty itself.
A later Central Tax notification can move the line again. If one appears, the notification number beats this page.
Where are e-invoice notifications published?
The threshold lives in a Central Tax notification, not in a portal blog. CBIC / GST updates on Complied AI are where the next 10/2023-style change will show up, with the official PDF attached.
Practical checks
Common questions
What is the GST e-invoice turnover limit?
From 1 August 2023, Notification 10/2023-Central Tax requires e-invoicing where aggregate turnover in any financial year from 2017-18 onwards has exceeded ₹5 crore. Crossing the line in one earlier year is enough. You do not fall out if the current year is smaller.
Does e-invoicing mean the government generates my invoice?
No. GSTN's own description is that you report specified GST documents to a notified portal and obtain a reference number. You still raise the invoice in your books. The IRP returns an IRN and a QR code that have to travel with the invoice.
Who is exempt from GST e-invoicing?
GSTN lists SEZ units, insurance, banking including NBFCs, goods transport agencies moving goods by road, passenger transport services, and multiplex cinema services. The exemption is for those persons, not a general B2C holiday for everyone else. Read the notification that applies to you.
Both my GSTINs are ₹3 crore each. Am I in?
Yes. GST e-invoicing turnover is aggregated on PAN across every GSTIN, so two ₹3 crore registrations total ₹6 crore and cross the ₹5 crore line in Notification 10/2023-Central Tax. Each registration then reports its own specified invoices to an Invoice Registration Portal. Check enablement per GSTIN on the portal, because GSTN enables at GSTIN level.
My turnover dropped to ₹2 crore. Can I stop e-invoicing?
No. Notification 10/2023-Central Tax applies where aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, so one qualifying year keeps the GSTIN in the mandate permanently. A ₹6 crore year in 2022-23 followed by ₹2 crore years still requires an IRN on specified invoices from 1 August 2023.
What happens if I raise an invoice without an IRN?
An invoice that the e-invoice mandate covers is not a valid tax invoice without an IRN, so the buyer's input tax credit is exposed and section 122 penalty risk sits with the supplier. Report the document to an Invoice Registration Portal and carry the IRN with the signed QR code on the copy you send the buyer.
Is e-invoicing only for B2B supplies?
The mandate that Notification 10/2023 extended is the reporting of specified documents (in practice B2B, export and SEZ supplies) once you have crossed the AATO line. B2C invoices are a different reporting track. Confirm the document types on the IRP you actually use.
Publication method
How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 15 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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