Rules checked on 17-10-2026
How to use the checker
- Enter your highest aggregate turnover in any financial year since 2017-18, in crore. Aggregate turnover is the total of all GSTINs on your PAN across India.
- Enter last financial year's aggregate turnover. For FY 2026-27 that is FY 2025-26.
- Tick the box if your business is in one of the exempt categories listed below.
- Read the three answers: e-invoice, the 30-day limit and HSN digits.
The e-invoice limit: ₹5 crore
Since 1 August 2023 (Notification 10/2023-Central Tax), a registered business must issue e-invoices if its aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore.[1] The test looks back over every year, so once you cross the limit, e-invoicing stays even if turnover later falls.
E-invoicing means reporting each invoice to an Invoice Registration Portal (IRP) and getting an IRN and a signed QR code back. It covers B2B tax invoices, credit notes and debit notes, exports, and supplies to SEZs. Sales to consumers (B2C) are not reported to the IRP.
| From | E-invoice applied above |
|---|---|
| 1 Oct 2020 | ₹500 crore |
| 1 Jan 2021 | ₹100 crore |
| 1 Apr 2021 | ₹50 crore |
| 1 Apr 2022 | ₹20 crore |
| 1 Oct 2022 | ₹10 crore |
| 1 Aug 2023 | ₹5 crore (still in force) |
At the time of checking, no lower limit had been notified for FY 2026-27. Talk of a ₹2 crore limit has not become a notification. Verify
The 30-day reporting limit: ₹10 crore
From 1 April 2025, businesses with aggregate annual turnover (AATO) of ₹10 crore or more cannot report an invoice, credit note or debit note to the IRP more than 30 days after its date.[2] The IRP rejects the request, and a B2B bill without an IRN is not a valid tax invoice. Read what happens on day 31.
HSN digits on your invoices
Notification 78/2020-Central Tax sets the HSN code length by last year's aggregate turnover.[3]
- Up to ₹5 crore: 4-digit HSN on B2B invoices (optional on B2C).
- Above ₹5 crore: 6-digit HSN on all tax invoices.
Worked examples
- A distributor at ₹4.2 crore last year whose best year was ₹5.6 crore (FY 2022-23): e-invoice is mandatory (a year above ₹5 crore); no 30-day limit; 4-digit HSN is enough by last year's turnover.
- A wholesaler at ₹12 crore last year: e-invoice mandatory, 30-day limit applies, 6-digit HSN.
- A trader whose best year was exactly ₹5 crore: not covered yet, because the turnover must exceed ₹5 crore. Watch this year's sales.
Who is exempt
These are exempt from e-invoicing even above the limit: SEZ units (not SEZ developers), insurance companies, banking companies and financial institutions including NBFCs, goods transport agencies, passenger transport services, admission to cinema in multiplex screens, and government departments and local authorities. Verify Exempt businesses above the limit must print a declaration on their invoices that e-invoicing does not apply to them.
Sources
Checked on 17 Oct 2026. Official portal: einvoice1.gst.gov.in.
- Notification 10/2023-Central Tax, 10 May 2023 (₹5 crore from 1 August 2023), listed on the IRP notifications page: einvoice6.gst.gov.in.
- IRP notice: revised time limit for e-invoice reporting for businesses with AATO of ₹10 crore and above: einvoice6.gst.gov.in.
- Notification 78/2020-Central Tax and the GSTN advisory on HSN in GSTR-1 Table 12: tutorial.gst.gov.in.
