GST-registered taxpayers crossing the notified aggregate turnover threshold in any preceding financial year from 2017-18 are required to comply, unless specifically exempt.

The current notified threshold is ₹5 crore and above from 1 August 2023, subject to applicable exemptions and notifications.

No. The threshold is generally checked on PAN-based aggregate turnover across GST registrations.

Generally, once e-invoicing becomes applicable based on past aggregate turnover, the taxpayer should continue unless there is a specific exemption or legal change.

For taxpayers below the notified threshold, e-invoicing is not mandatory at present, though portal enablement or voluntary options may differ.

Yes. B2B invoices are the core category covered under e-invoicing for applicable taxpayers.

Yes. Export invoices are generally covered for applicable taxpayers, including exports with or without payment of tax.

Yes. Supplies to SEZ units or developers are generally covered for applicable taxpayers.

Yes. Debit notes and credit notes related to covered supplies generally require IRN generation.

At present, e-invoicing is mainly for B2B and specified transactions; B2C e-invoicing has been discussed but is not broadly mandated in the same way.

Not always. Some classes of taxpayers are exempt under Rule 48(4) and related notifications, so exemption should be checked before implementation.

Certain banking, insurance and financial service entities have exemptions under e-invoicing rules, subject to exact legal category.

Goods Transport Agency services have specific exemption coverage under the rules; applicability should be checked based on registration and activity.

SEZ units have been treated differently under e-invoicing exemptions. Each case should be checked using GSTIN, activity and current notification language.

If a taxpayer is exempt despite crossing the threshold, invoice declaration and portal status should be managed carefully to avoid customer disputes.

Prepare invoice in your billing system, upload or push data to an IRP, receive signed JSON with IRN and QR code, then issue invoice with required details.

Yes. CompanyJi can check applicability, map invoice types, configure process, coordinate with software/vendor and guide your accounts team.

E-invoice generation is generally portal/API based and does not work like MCA filings. DSC may not be the central requirement, but authorised portal access is important.

Yes, small volume businesses may use portal or offline tools, while larger businesses usually prefer API or software integration.

Yes, cancellation is possible within the permitted window. After that, correction usually happens through credit note/debit note or GST return adjustment.

It should be generated before issuing the covered invoice to the recipient, so the invoice has a valid IRN and QR code.

From 1 April 2025, taxpayers with AATO of ₹10 crore and above are restricted from reporting e-invoices older than 30 days on IRP.

As per the advisory, the 30-day reporting restriction does not apply to taxpayers with AATO below ₹10 crore as of that advisory.

A simple portal-based setup can be done quickly, but ERP/API integration, branch training and testing may take longer.

Delayed reporting is risky and may be blocked for certain taxpayers. It is better to generate IRN in real time or within the permitted reporting window.

GSTIN, legal/trade name, invoice number, date, HSN/SAC, tax values, place of supply, recipient details and item-level details are generally required.

HSN/SAC details are important in invoice reporting. The correct code depends on the nature of goods/services and GST rules.

Transport details may be relevant when generating e-way bill along with e-invoice, but invoice reporting can be completed with required invoice data.

Invoice numbering should remain consistent with GST rules and accounting records. Reuse after cancellation should be handled carefully.

Yes. E-way bill details can often be generated or linked using e-invoice data where movement of goods requires it.

The invoice may be treated as non-compliant and can create penalties, customer ITC issues and GST return mismatch.

Buyer ITC may be affected if invoice data, GSTR-1 and e-invoice reporting are not aligned. Customers often demand valid IRN for covered suppliers.

IRN data cannot be edited after generation. Corrections are generally handled through cancellation within time or credit/debit note and GST return treatment.

Wrong GSTIN, wrong document type, duplicate invoice number, incorrect tax rate, incorrect place of supply and delayed reporting are common mistakes.

Yes. E-invoice data flows into GST reporting and should be reconciled with GSTR-1, books and customer records.

Not always. Manual/portal tools may work for low volume. Businesses with regular invoicing should use accounting software or API-enabled tools.

Many accounting and ERP systems support e-invoice generation, but configuration, GSTIN credentials and testing are important.

Yes. We can help verify enablement status and confirm whether legal applicability actually exists based on turnover and exemptions.

Yes. Businesses with multiple GSTINs need GSTIN-wise setup, credentials and process controls.

Yes. We can provide practical guidance on invoice flow, cancellation, credit notes, e-way bill linkages and reconciliation.