GST E-Invoicing in 2026: The ₹5 Crore Threshold and the 30-Day Reporting Clock Explained

Two numbers decide your e-invoicing obligations: ₹5 crore and ₹10 crore. If your aggregate annual turnover (AATO) crossed ₹5 crore in any financial year since 2017-18, e-invoicing is mandatory for your B2B and export invoices (Tally Solutions, 2026). If you are above ₹10 crore, you also face a hard 30-day reporting clock that, if missed, permanently blocks that invoice's IRN — and the buyer's ITC with it. Both thresholds stay unchanged heading into FY 2026-27.

Who must generate e-invoices?

Any business whose AATO exceeded ₹5 crore in any financial year from 2017-18 onwards must generate Invoice Reference Numbers (IRNs) for all B2B and export transactions (Tally Solutions, 2026). The test is historical and PAN-wide: if you crossed ₹5 crore even once, you are in — and you stay in even if turnover later dips. For FY 2026-27, the obligation triggers if your AATO crossed ₹5 crore in FY 2025-26.

What is the 30-day reporting rule?

From 1 April 2025, taxpayers with AATO of ₹10 crore and above must report each e-invoice — including credit and debit notes — to the Invoice Registration Portal within 30 days of the invoice date (VATupdate, 2025). This sharply lowered the earlier ₹100 crore threshold. An invoice dated 1 January cannot be uploaded after 30 January — the portal simply refuses the IRN.

What happens if I miss the 30-day window?

The IRP rejects the upload and no IRN is generated, so the invoice is not legally valid under GST (VATupdate, 2025). An unreported invoice cannot support ITC, so your buyer loses credit too — turning a back-office slip into a customer problem. The practical fix is a hard internal SLA: push every invoice to the IRP within a few days of issue, never near day 30.

Will the threshold drop further?

Possibly, but not yet. As of 2026 the mandatory threshold remains ₹5 crore, though proposals to lower it toward ₹2-3 crore have been discussed (ClearTax, 2026). Businesses sitting just below ₹5 crore should set up IRP access proactively rather than scrambling after a notification. Note that SEZ units, banks, NBFCs, insurers, goods transport agencies and passenger transport are exempt.

Frequently Asked Questions

What is the e-invoicing turnover threshold in 2026?

₹5 crore aggregate annual turnover. If your AATO crossed ₹5 crore in any financial year from 2017-18 onwards, e-invoicing is mandatory for B2B and export invoices. The threshold is assessed on historical, PAN-wide turnover and has not changed for FY 2026-27.

If my turnover falls below ₹5 crore later, can I stop e-invoicing?

No. Once you cross the ₹5 crore threshold in any year since FY 2017-18, the obligation is permanent. GST authorities consider historical turnover, so a later dip below ₹5 crore does not exempt you. You must keep generating IRNs for all eligible invoices.

Does the 30-day reporting rule apply to my ₹6 crore business?

Not yet. The 30-day reporting restriction currently applies only to businesses with AATO of ₹10 crore and above, effective 1 April 2025. A ₹6 crore business must still generate e-invoices but has no time-bound reporting limit — though reporting in real time is best practice in case the rule is extended.

What is the penalty for late e-invoice reporting?

The portal blocks IRN generation entirely once 30 days pass from the invoice date for ₹10 crore+ filers. Without an IRN the invoice is invalid under GST, cannot support ITC, and your buyer loses credit. Beyond that, general GST penalties for incorrect or non-compliant invoicing can apply.

What should you do next?

Confirm which band you fall in, and if you are above ₹10 crore, set a 5-7 day internal SLA between invoice date and IRP upload with a buffer well short of day 30. For setup and ongoing compliance, see Bizeract e-invoice registration and our GST 2.0 slab reset guide for the FY 2026-27 invoice housekeeping that goes with it.