# 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. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition 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. Source: 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) (https://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. Source: 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) (https://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: Ongoing duty [No fixed date] - 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 - 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): https://einvoice1.gst.gov.in/ ## E-Invoicing under GST by state - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/gst-e-invoicing/assam) - [Bihar](https://luckpanda.app/compliance/glossary/gst-e-invoicing/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/gst-e-invoicing/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/gst-e-invoicing/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/gst-e-invoicing/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/gst-e-invoicing/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/gst-e-invoicing/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/gst-e-invoicing/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/gst-e-invoicing/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/gst-e-invoicing/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/gst-e-invoicing/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/gst-e-invoicing/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/gst-e-invoicing/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/gst-e-invoicing/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/gst-e-invoicing/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/gst-e-invoicing/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/gst-e-invoicing/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/gst-e-invoicing/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/gst-e-invoicing/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/gst-e-invoicing/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/gst-e-invoicing/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/gst-e-invoicing/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/gst-e-invoicing/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/gst-e-invoicing/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/gst-e-invoicing/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/gst-e-invoicing/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/gst-e-invoicing/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/gst-e-invoicing/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/gst-e-invoicing/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22E-Invoicing%20under%20GST%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/gst-e-invoicing) is part of LuckPanda's public compliance reference for Indian businesses: one compliance rule with its applicability, next due date and official citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22E-Invoicing%20under%20GST%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).