e-Invoicing Mandatory from ₹5 Crore Turnover (1 April 2026): Who, What and How

Updated 2026-08-02 · By KyaTax · 6 min read

From 1 April 2026, e-invoicing becomes mandatory if your GSTIN/branch had an aggregate annual turnover (AATO) above ₹5 crore in FY 2025-26. This lowers the earlier threshold and brings many more businesses into scope.

What e-invoicing actually is

For B2B (and certain other) supplies, your invoice must be reported to the government's Invoice Registration Portal, which returns a signed IRN and QR code. Only such reported invoices are valid for those transactions.

Getting ready

Check your FY 2025-26 aggregate turnover across all GSTINs on the same PAN.
Ensure your billing software can generate IRNs (or use a compliant tool).
Train staff — an invoice without a valid IRN, where required, can create ITC and compliance issues for your buyer.

Important: This article is general information based on laws, notifications and public sources current as of August 2026. It is not legal, tax, accounting or professional advice or opinion, and must not be relied on for any decision. Tax and legal rules change frequently and their application depends on your specific facts. Please verify the latest position and connect with a KyaTax expert or your professional advisor before acting.

Rules change often and how they apply depends on your exact numbers and facts. Don't guess on e-invoicing applicability for your business — get a qualified professional to review your case.

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Frequently asked questions

How do I know if e-invoicing applies to me?

Broadly, if aggregate annual turnover on your PAN crossed ₹5 crore in FY 2025-26, it applies from 1 April 2026. Turnover computation has nuances — confirm your figure with a professional.

Does e-invoicing apply to B2C sales?

e-Invoicing primarily covers B2B and specified supplies; B2C has separate rules. Check what applies to your supply types.

What if I miss issuing an e-invoice?

A required invoice without a valid IRN can be treated as non-compliant and affect your buyer's ITC. Fix your process before the deadline and seek help if unsure.