Central regulation

E-Invoicing under GST

Generation of B2B invoices via the GST Invoice Registration Portal is mandatory for registered taxpayers whose aggregate turnover in any preceding year from FY 2017-18 onwards exceeded Rs 5 crore. Each invoice gets a unique Invoice Reference Number (IRN) and QR code.

Check this for your business The Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
einvoice1.gst.gov.in

What it means in practice

E-Invoicing under GST is administered by GSTN / CBIC. The obligation is grounded in CBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) (Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)).

Exemptions: SEZ units (not developers), insurers, banks, transporters, multiplex cinemas. NIC 1, 2 and 3 portals can be used interchangeably.

SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
einvoice1.gst.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

gst_registered=true
aggregate_turnover>=50000000

Deadlines and penalty

Cadence: Ongoing · Continuous
Next due: No fixed date Ongoing duty
Penalty for default: Invoice without valid IRN is treated as no invoice — recipient denied ITC, supplier liable for penalty under Sec 122 (Rs 10,000 or tax due).

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
einvoice1.gst.gov.in