CA Vijay R Singh, FCA Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerYou need e-invoicing if your aggregate turnover in any year from 2017-18 onwards has crossed ₹5 crore. If you’re over that, every B2B invoice must be reported to the government portal to get an IRN — a normal invoice without it isn’t valid.
Who must do it
Turnover above ₹5 crore in any financial year since GST began. Confirm the current threshold.
What it means in practice
Each B2B invoice is uploaded to the IRP, which returns an IRN and QR code. Bill-books and accounting software must integrate with it.
This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.
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