Free tool · GST checker
Do you have to e-invoice? — GST e-invoice applicability checker
Enter your aggregate annual turnover and whether you raise B2B invoices. See if GST e-invoicing is mandatory for you, and if the 30-day reporting rule applies.
Free · no sign-up · a first check, not advice for your return: confirm it with your CA.
From when it applied to you
Your peak turnover and the year you first crossed the line give the date the mandate started for your PAN.
How the answer is worked out
Four tests, in the order the rules apply them. Pick a step to see the rule it reads.
Aggregate annual turnover adds every GSTIN under your PAN, across states, in any financial year from 2017-18.
Section 2(6), CGST Act
Aggregate annual turnover
Every GSTIN under the PANadded together
Any year from 2017-18the highest counts
Above ₹5 crore in any of those years, your B2B invoices, credit notes, debit notes and exports need an IRN from the IRP.
Notification 10/2023-Central Tax, from 1 August 2023
The mandate
AATO above ₹5 croree-invoicing applies
The mandate covers B2B documents, exports and supplies to SEZs. Pure B2C sales are outside it, and some entity types are exempt altogether.
Rule 48(4), CGST Rules
Documents
B2B invoices, credit and debit notescovered
Pure B2Coutside
At ₹10 crore and above, the IRP accepts a document only within 30 days of its date. Below that there is no such limit as of now.
GSTN advisory, 5 November 2024, from 1 April 2025
Reporting window
AATO ₹10 crore and abovereport within 30 days
What this checker answers
Whether GST e-invoicing applies to you, from when, and whether the 30-day reporting rule binds you.
The rules come from GST notifications, which move the threshold by date, so every line carries the date it was checked. Read the answer as a first check, then confirm it with your CA for your own period.
What it rests on
- The turnover threshold and its historyCBIC notifications under Rule 48(4) of the CGST Rules, with notification numbers in the guide.
- The 30-day reporting windowGSTN's advisory on the time limit for reporting invoices to the IRP.
- Who is outside the mandateThe exemptions under Rule 48(4), in the deadlines guide's explorer.
What this cannot tell you
Four things to check before you rely on the answer, and who made it.
- Whether your entity is exemptBanks, insurers, NBFCs, GTAs, SEZ units and some others are outside the mandate. The guide's exemption explorer checks your category.
- The turnover the portal computedThe checker takes the figure you type. The GST portal shows the aggregate turnover it computed for your PAN; use that.
- A notification after our checkThe threshold moves by notification. Every rule here was checked on the date below; confirm the current one for your period.
- Your returnThis is a first check, not advice. When it decides money, ask your CA.
Who made this
MithTech, from CBIC notifications and GSTN advisories, cited in the two guides these tools come from.
Rules checked on 12 October 2026.
When the answer is a project
When the answer is yes, the work is making every invoice reach the IRP on time. These are the next steps.
Ask about your filings
Bring the answer you got; we say what it means for your invoices and your ERP.
GST compliance
E-invoicing, e-way bills and returns, set up in the ERP you run.
GST e-invoicing in ERPNext
The guide this checker comes from, with the IRP round-trip and what to do when it fails.
Questions about who must e-invoice
The one most people ask is answered first. Type to find the rest.
What is the e-invoice limit in India right now?
Aggregate annual turnover exceeding ₹5 crore, from 1 August 2023 under Notification 10/2023-Central Tax. Exceeding it in any financial year from 2017-18 makes e-invoicing mandatory for your B2B invoices, credit notes, debit notes and exports, unless your entity type is exempt.
The threshold
Per PAN. Aggregate turnover under section 2(6) of the CGST Act adds every registration under the PAN across states, including exempt supplies, exports and inter-state supplies between your own GSTINs. Two ₹3 crore GSTINs are a ₹6 crore business for this test.
No. The test is whether AATO exceeded the threshold in any financial year from 2017-18. Once it has, a later lean year doesn't release you.
Reporting
Taxpayers with aggregate annual turnover of ₹10 crore and above can't report an invoice, credit note or debit note on the IRP more than 30 days after its date (GSTN advisory, 5 November 2024, from 1 April 2025). After 30 days the IRP refuses the document, so no IRN can be generated and it isn't a valid invoice. Below ₹10 crore there is no such limit as of now.