E-Invoicing in 2026: Rs. 5 Crore Threshold, 30-Day IRP Rule & Compliance

What changed

E-invoicing was expanded in phases from Rs. 500 crore (October 2020) to the current level - aggregate turnover exceeding Rs. 5 crore in any financial year since 2017-18 - effective 1 August 2023 via Notification 10/2023-Central Tax. No notification lowering the threshold to Rs. 2 crore is in force.

Separately, from 1 April 2025, taxpayers with aggregate turnover of Rs. 10 crore and above must report invoices, credit notes and debit notes to the Invoice Registration Portal within 30 days of the document date. Late submissions are rejected by the portal.

Who it applies to

• Aggregate turnover above Rs. 5 crore in any FY from 2017-18 (all GSTINs under the same PAN are aggregated)
• B2B tax invoices, credit notes and debit notes, exports and SEZ supplies
• Businesses above Rs. 10 crore additionally face the 30-day IRP reporting window

Effective from

Rs. 5 crore threshold: 1 August 2023 (Notification 10/2023-Central Tax dated 10.05.2023). 30-day reporting rule for Rs. 10 crore+ taxpayers: 1 April 2025.

How e-invoicing works

Generate the invoice on your billing software, upload it to any of the six authorised IRPs (einvoice1 to einvoice6), receive a signed JSON with the IRN and QR code, and print that on the invoice. The data auto-populates GSTR-1 and Part A of the e-way bill.

Impact on businesses

Recipients cannot claim ITC on an invoice without a valid IRN, so a rejected or late invoice stalls payment. Businesses doing month-end batch uploads above Rs. 10 crore turnover are most exposed to the 30-day rule - switch to real-time reporting of invoices at billing time.

What you should do

• Check PAN-level turnover across all GSTINs for every FY since 2017-18
• If covered, register on the GST portal and connect billing software to an IRP
• Report invoices within 30 days if your turnover is above Rs. 10 crore
• Use the IRN case-insensitivity change (effective 1 June 2025) to detect duplicate document numbers