Key points
- Threshold: aggregate turnover above ₹5 crore in any FY from 2017-18. In force since 1 August 2023.[1]
- Once in, always in: crossing ₹5 crore in any one year since 2017-18 is enough, even if turnover later falls.[1] तपासा
- 30-day rule: if aggregate annual turnover is ₹10 crore or more, invoices, credit notes and debit notes must reach the IRP within 30 days of the document date, from 1 April 2025.[2]
- 57th GST Council (8 Oct 2026): recommended e-invoicing for RCM purchases from unregistered persons and imports of services, for taxpayers at ₹5 crore and above. No date has been notified.[3]
- Not announced: any cut to ₹2 crore or lower. Nothing official says so as of 17 Oct 2026.
How the limit came down
E-invoicing started with the largest taxpayers and moved down in steps. The e-invoice portal lists the notifications:[1]
| From | Aggregate turnover above | Notification |
|---|---|---|
| 1 Jan 2021 | ₹100 crore | 88/2020-Central Tax |
| 1 Apr 2022 | ₹20 crore | 01/2022-Central Tax |
| 1 Oct 2022 | ₹10 crore | 17/2022-Central Tax |
| 1 Aug 2023 | ₹5 crore | 10/2023-Central Tax |
Since August 2023 there has been no further cut. The ₹5 crore limit is the one in force for FY 2026-27.
How to test your turnover
- Use aggregate turnover on your PAN. Add every GSTIN on the same PAN, across states. Exempt and export supplies count; GST itself does not. Your CA will confirm the exact items for your business. तपासा
- Check every year from 2017-18. If any one year was above ₹5 crore, e-invoicing applies to you now.[1]
- Mid-year crossing. If you cross ₹5 crore for the first time during FY 2026-27, ask your CA from when you must start; the notification's "any preceding financial year" wording points to the next year. तपासा
- Know which documents. B2B tax invoices, credit notes and debit notes, plus exports and supplies to SEZs. B2C bills are not e-invoiced.
What the 57th GST Council recommended
The Council met on 8 October 2026. In its list of compliance measures it recommended extending e-invoicing to two kinds of inward supply, for taxpayers with aggregate annual turnover of ₹5 crore and above: domestic supplies received from an unregistered person where tax is paid under reverse charge, and imports of services.[3]
In plain words: today you e-invoice what you sell. If this is notified, a ₹5 crore+ business will also e-invoice some things it buys: goods or services from unregistered persons where you pay GST under reverse charge, and services you import. The Council's release states that recommendations take effect only through notifications, circulars or amendments.[3] No date has been given.
The same meeting also recommended a 2% GST TDS and reverse charge for some kinds of scrap, and a new mechanism for correcting returns from the April 2027 period.[3] None of these change the ₹5 crore e-invoice threshold.
Worked example
Patel Hardware Distributors, Ahmedabad (sample firm) has two GSTINs on one PAN.
| FY | Gujarat GSTIN | Rajasthan GSTIN | Aggregate | Result |
|---|---|---|---|---|
| 2023-24 | ₹3,40,00,000 | ₹1,20,00,000 | ₹4,60,00,000 | Below ₹5 Cr |
| 2024-25 | ₹3,90,00,000 | ₹1,35,00,000 | ₹5,25,00,000 | Above ₹5 Cr |
| 2025-26 | ₹4,10,00,000 | ₹1,60,00,000 | ₹5,70,00,000 | Above ₹5 Cr |
Neither GSTIN alone crossed ₹5 crore in 2024-25, but the PAN did: ₹5,25,00,000. So both GSTINs issue e-invoices in FY 2026-27. Aggregate turnover is below ₹10 crore, so the 30-day reporting limit does not apply yet, though reporting on the day of billing is still the safest habit.[2]
When you cross ₹10 crore
The next line that matters is ₹10 crore. From 1 April 2025, businesses with aggregate annual turnover of ₹10 crore or more must report every invoice, credit note and debit note to the IRP within 30 days of its date; after that, the IRP refuses it.[2] A firm growing from ₹8 crore to ₹11 crore needs to change habits before that happens: report on the day of billing, not in a month-end batch. See our 30-day rule guide.
Common mistakes when testing turnover
- Looking at one GSTIN's turnover instead of the PAN's total.
- Looking only at last year, when any year since 2017-18 counts.
- Assuming that falling below ₹5 crore later ends the obligation. तपासा
- Forgetting that e-invoicing covers credit notes and debit notes, not only tax invoices.
What changes on the day you start
Once e-invoicing applies, a B2B tax invoice is not complete until it has an IRN and the signed QR code printed on it. The IRP shares each e-invoice with the GST system, which fills your GSTR-1, and with the e-way bill system, which builds Part-A of the e-way bill, so the same data no longer has to be typed three times.[5] Credit notes and debit notes to registered buyers are e-invoiced too. Cancelling an IRN is possible only within 24 hours, and the invoice number of a cancelled IRN can't be reused, so mistakes cost more than with a printed bill.[5]
Getting ready if you are close
- Register on the e-invoice portal with the same login as the e-way bill portal, if you have one.
- Use 6-digit HSN codes once aggregate turnover is above ₹5 crore (Notification 78/2020-CT).[4]
- Check every B2B party's GSTIN is active before billing; the IRP rejects inactive ones.
- Decide who generates the IRN: the billing operator at save, or the accountant in a batch. Batches risk the 30-day rule later.
- Print the IRN and signed QR code on every e-invoice.
How Moharbill helps
- The e-invoice applicability checker tests your turnover by year, free.
- E-invoice software: IRN on save, checks before the IRP, bulk IRN and automatic retry. 20 e-invoices a month are free.
- The day count for the 30-day rule starts showing once your turnover reaches ₹10 crore.
Frequently asked questions
What is the e-invoice limit for FY 2026-27?
Aggregate turnover above ₹5 crore in any financial year from 2017-18, under Notification 10/2023-Central Tax, in force since 1 August 2023. It has not changed for FY 2026-27 as of 17 October 2026.
Has the e-invoice limit been reduced to ₹2 crore?
No. No notification lowering the threshold below ₹5 crore has been issued as of 17 October 2026, and the 57th GST Council did not recommend one.
What did the 57th GST Council change for e-invoicing?
On 8 October 2026 it recommended extending e-invoicing to reverse-charge purchases from unregistered persons and to imports of services, for taxpayers with aggregate turnover of ₹5 crore and above. It is a recommendation; no date has been notified.
Is turnover counted per GSTIN or per PAN?
Aggregate turnover is counted on the PAN across all GSTINs. If the PAN crosses ₹5 crore, every GSTIN under it must e-invoice B2B supplies.
Does the 30-day reporting limit apply at ₹5 crore?
No. The 30-day limit applies to taxpayers with aggregate annual turnover of ₹10 crore or more, from 1 April 2025.
Sources
All read on 17 Oct 2026.
- NIC e-invoice portal, Notifications list (88/2020, 01/2022, 17/2022, 10/2023-Central Tax; 23/2021 exclusions). einvoice1.gst.gov.in
- IRIS IRP (einvoice6), "Revised Time Limit for E-Invoice Reporting for Businesses with AATO of ₹10 Crores & Above" (applies to invoices, credit notes and debit notes from 1 April 2025). einvoice6.gst.gov.in
- PIB, "Recommendations of the 57th Meeting of the GST Council", 8 Oct 2026, para 18(4) and the closing note. gstcouncil.gov.in
- NIC e-invoice portal notice on 6-digit HSN for AATO above ₹5 crore (Notification 78/2020-Central Tax). einvoice1.gst.gov.in
- NIC, e-invoice system web user manual (IRP shares data with GST and e-way bill systems; IRN cancellation within 24 hours; number of a cancelled IRN can't be reused). einvoice1.gst.gov.in
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