Who must e-invoice
E-invoicing applies to B2B invoices, exports, and credit or debit notes when your aggregate turnover in any financial year from 2017-18 onwards exceeded ₹5 crore. B2C invoices are not e-invoiced.
Since 1 April 2025, businesses with aggregate turnover of ₹10 crore or more must report each invoice to the IRP within 30 days of the invoice date; later uploads are rejected.
Exempt regardless of turnover: SEZ units, insurers, banks, NBFCs and financial institutions, goods transport agencies, passenger transport services, cinema admissions in multiplexes, and government departments and local authorities.