e-Invoice Mandatory if: Turnover > ₹5Cr AND Supply Type is B2B / Export AND Entity is not exempt (bank/ISD/GTA/SEZ) Current threshold: ₹5 Crore (FY 2023-24 onwards)
Turnover ₹3Cr, B2B supply → NOT applicable (below ₹5Cr)
Turnover ₹8Cr, B2C supply → NOT applicable (B2C exempt)
When to Use This Calculator
Check if new clients need IRN on your invoices
Verify compliance before dispatching B2B goods
Onboard e-invoice generation before deadline
Train billing team on IRN requirements
Avoid ITC disputes by issuing valid e-invoices
Frequently Asked Questions
e-Invoicing (electronic invoicing) requires certain GST taxpayers to upload B2B invoices to the Invoice Registration Portal (IRP) to get an IRN (Invoice Reference Number) and QR code.
From August 2023, all GST-registered businesses with aggregate turnover above ₹5Cr in any financial year from 2017-18 onwards must generate e-invoices for B2B and export transactions.
No. e-Invoicing is currently mandatory only for B2B supplies, exports, and supplies to SEZs. B2C invoices are exempt.
The invoice is considered invalid. ITC cannot be claimed by the buyer. A penalty of ₹10,000 per invoice or 100% of tax may apply.
No. e-Invoicing applies only to taxable B2B supplies. Nil-rated, exempt, and non-GST supplies are excluded.