# E-Invoicing under GST in Mizoram How E-Invoicing under GST applies to a business operating in Mizoram, with the state-level authority, citations and the next deadline. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition E-Invoicing under GST as it applies to businesses operating in Mizoram. 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 a central regulation that applies uniformly across India, including Mizoram. In Mizoram, the day-to-day administering authority and the office where filings are submitted will be the Mizoram State GST Department alongside the central jurisdictional CGST officer. 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/) ## Does E-Invoicing under GST apply to your business in Mizoram? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | | Turnover threshold | Aggregate turnover of ₹5 crore or more | Depends | ## 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/ ## Related - [E-Invoicing under GST: the national page](https://luckpanda.app/compliance/glossary/gst-e-invoicing): Generation of B2B invoices via the GST Invoice Registration Portal is mandatory for registered taxpayers whose… - [Food processing in Mizoram](https://luckpanda.app/compliance/business/food-processing/mizoram) - [Textile weaving in Mizoram](https://luckpanda.app/compliance/business/textile-weaving/mizoram) - [Garment manufacturing in Mizoram](https://luckpanda.app/compliance/business/garment-manufacturing/mizoram) - [E-commerce seller in Mizoram](https://luckpanda.app/compliance/business/ecommerce-seller/mizoram) ## E-Invoicing under GST in other states - [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) - [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%20in%20Mizoram%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/mizoram) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. 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%20in%20Mizoram%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).