E-invoicing under GST no longer applies only to large companies. As thresholds have come down over the years, more and more mid-sized businesses have come into its scope.

Who must generate e-invoices?

If your aggregate annual turnover in any financial year from 2017-18 onwards crossed the notified threshold, e-invoicing applies to your B2B invoices and export invoices. The key word is aggregate — it counts across all GSTINs registered under one PAN.

What actually changes for you

  1. Invoice generation — B2B invoices are first reported to the Invoice Registration Portal (IRP), which returns a signed invoice with a QR code and IRN.
  2. No IRN, no valid invoice — a B2B invoice without an IRN is treated as not issued at all, and your buyer's ITC can be questioned.
  3. E-way bills — e-invoice data flows into the e-way bill system, reducing duplicate entry.

What does not change

  • Your invoice format stays yours — branding, terms and layout are untouched.
  • B2C invoices remain outside the e-invoicing mandate (dynamic QR rules are separate).

Getting set up calmly

The businesses that struggle with e-invoicing are the ones that discover it applies to them the week a big invoice is due.

Check your turnover status today, test the IRP integration through your accounting software, and run one pilot invoice before month-end pressure begins.