From 1 April 2026, e-invoicing is mandatory if your GSTIN/branch had aggregate annual turnover (AATO) above ₹5 crore in FY 2025-26 — a lower threshold that brings many more businesses into scope.
What e-invoicing is
For B2B (and certain other) supplies, your invoice is reported to the Invoice Registration Portal, which returns a signed IRN and QR code. Only such reported invoices are valid for those transactions.
Get ready
- Add up FY 2025-26 turnover across all GSTINs on the same PAN.
- Ensure your billing software can generate IRNs (or use a compliant tool).
- Train staff — a required invoice without a valid IRN can hurt your buyer's ITC.
You run two GST registrations on one PAN: ₹3.2 crore + ₹2.1 crore in FY 2025-26.
Individually each is below ₹5 crore — but aggregate = ₹5.3 crore, which is above the limit. So e-invoicing applies to both GSTINs from 1 April 2026. Many businesses miss this because they check one GSTIN at a time.
Check turnover on a PAN basis, not per-GSTIN — that single mistake causes most "we didn't think it applied to us" cases. If you're near ₹5 crore, set up e-invoicing anyway; being ready early is cheaper than scrambling after a buyer rejects a non-IRN invoice.
Not sure how this applies to you?
Rules change and the answer depends on your exact numbers. Get a qualified professional to review e-invoicing applicability for your business for your case — before you act.
Talk to a KyaTax expert →Frequently asked questions
How do I know if it applies?
Broadly, if aggregate turnover on your PAN crossed ₹5 crore in FY 2025-26, it applies from 1 April 2026. Turnover has nuances — confirm your figure.
Does it apply to B2C sales?
e-Invoicing primarily covers B2B and specified supplies; B2C has separate rules.
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.
Related: GST Invoice Generator · More guides · Our expert panel