GST E-Invoicing: Who Needs It, the 30-Day Rule and Common Mistakes
E-invoicing is mandatory for larger taxpayers. Here is who it applies to, the 30-day time limit and how to avoid trouble.
This guide on gst e-invoicing explains the key points in plain language. Use the contents list below to jump to the section you need, and confirm the details on the official source listed at the end before you act.
Table of Contents
E-invoicing does not mean sending a PDF by email. It means registering each business-to-business invoice with the government’s Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a QR code. Without it, a covered invoice may not be valid for GST purposes.
Who must issue e-invoices
E-invoicing is mandatory for registered taxpayers whose aggregate annual turnover exceeds ₹5 crore, a threshold in force since 1 August 2023. Once a business has crossed the limit in any financial year from 2017-18 onward, it stays covered even if turnover later falls. Certain categories are exempt, such as banks and financial institutions, insurance companies, passenger transport services and, in specific cases, SEZ units. Check the latest notification for the full list.
The 30-day reporting limit
From 1 April 2025, taxpayers with aggregate turnover of ₹10 crore or more cannot report invoices, credit notes or debit notes to the IRP if they are more than 30 days old. A late upload is rejected, and no IRN is generated. Raise and report invoices promptly instead of in batches at month end.
What e-invoicing covers
- Business-to-business and export invoices, along with credit and debit notes, are generally covered.
- Invoices to consumers are generally not reported to the IRP but may need a dynamic QR code for larger sellers.
How it fits with your returns
The data you report flows into your GST returns and your customers’ records, so mistakes show up quickly. See how the returns relate in our guide to GSTR-1 and GSTR-3B, and how buyers claim credit in our article on input tax credit. Mismatches can lead to notices, which are explained in our GST notices guide.
Common mistakes
- Missing the 30-day window for older invoices.
- Wrong GSTIN or place of supply, which causes rejection.
- Cancelling an invoice after the allowed time and issuing a credit note instead without planning for it.
- Not checking the turnover test across earlier years.
Frequently asked questions
What is the turnover limit for e-invoicing?
Aggregate annual turnover above ₹5 crore, tested across financial years from 2017-18.
What is the 30-day rule?
Taxpayers with turnover of ₹10 crore or more cannot report invoices older than 30 days to the IRP.
Is an invoice without an IRN valid?
For a covered taxpayer, an invoice without an IRN may not be treated as a valid tax invoice.
Are consumers’ invoices reported to the IRP?
Business-to-consumer invoices are generally not reported, though larger sellers may need a dynamic QR code.
This article is for general information only and is not tax, legal or investment advice. Rules, rates and due dates change, so confirm the latest position with the official notification or portal before acting.
Official source for gst e-invoicing
Always verify current rules, dates and forms on the official website: GST Portal. For help applying this to your own case, see our professional services.
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