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State-specific compliance

E-Invoicing under GST in Tamil Nadu

How E-Invoicing under GST applies to a business operating in Tamil Nadu, with the state-level authority, citations and the next deadline.

Check this for your businessThe 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

E-Invoicing under GST as it applies to businesses operating in Tamil Nadu. 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.

  • 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 a central regulation that applies uniformly across India, including Tamil Nadu. In Tamil Nadu, the day-to-day administering authority and the office where filings are submitted will be the Tamil Nadu 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.

  • 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

Does E-Invoicing under GST apply to your business in Tamil Nadu?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Turnover thresholdAggregate turnover of ₹5 crore or moreDepends

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

Related

E-Invoicing under GST in other states