Article · ~12 min read
What is e-Invoicing Under GST? Applicability, Limit, Rules
ClearTax · cleartax.in Free Intermediate India
Explains who must e-invoice: businesses with annual turnover above ₹5 crore since 1 August 2023, and the rule from 1 April 2025 that businesses above ₹10 crore must report B2B invoices to the IRP within 30 days.
- E-invoicing applies to B2B invoices and exports once turnover crosses ₹5 crore.
- Above ₹10 crore, report each invoice to the IRP within 30 days or it cannot be validated.
- Check the threshold every year: crossing it in any past year brings you in.