GST e-invoicing keeps generating confusion, partly because online summaries disagree. Here is what is consistently reported across tax publications — and what you should check yourself.
The two numbers to know
- ₹5 crore – the aggregate-turnover threshold for mandatory e-invoicing, in place since 1 August 2023 under Notification 10/2023-Central Tax.
- 30 days – since 1 April 2025, businesses with aggregate turnover of ₹10 crore or more must report invoices to the Invoice Registration Portal (IRP) within 30 days of the invoice date. After that window, an Invoice Reference Number (IRN) can't be generated for older invoices.
Some blogs claim the ₹5 crore threshold began on 1 April 2026; we could not find an official notification supporting that, so treat it as unverified and check the CBIC notifications or the GST/IRP portals directly.
What to do about it
- Know your turnover band. Confirm whether you're above ₹5 crore and above ₹10 crore.
- Invoice promptly. The 30-day window punishes batch-and-backfill billing; issue and report invoices as work is delivered.
- Check your software. Your billing tool should store IRN/QR details, flag invoices nearing the window and keep clean records for GSTR filing.
- Reconcile monthly. Match invoices reported to the IRP against your books before filing.
Our Invoice App is built around GST-ready invoicing, recurring billing and cash-flow reporting. If you need e-invoicing integration for your own workflow, talk to us about custom development. This is general information, not tax advice — confirm with your CA.
Source: taxguru.in
