E-invoice limit in 2026: does your business need e-invoicing?

E-invoicing means uploading each B2B invoice to the government's Invoice Registration Portal (IRP) and getting back an IRN (invoice reference number) and a signed QR code. It is not the same as making an invoice on a computer.

Who must use e-invoicing?

A business whose aggregate turnover crossed ₹5 crore in any financial year from 2017-18 onwards. Once you cross it, e-invoicing stays mandatory even if turnover falls later.

It applies to B2B invoices, exports, and credit and debit notes. Invoices to ordinary consumers (B2C) do not need an IRN.

The 30-day rule

Since 1 April 2025, businesses with turnover of ₹10 crore or more cannot upload an invoice to the IRP if it is more than 30 days old. The portal rejects it. Smaller e-invoicing businesses are not blocked yet, but should still upload at once.

Who is exempt?

• SEZ units (not SEZ developers).
• Insurance companies, banks and NBFCs.
• Goods transport agencies.
• Passenger transport services.
• Cinema admission tickets.
• Government departments and local authorities.

Below ₹5 crore?

Most small and medium businesses in India are below the limit. For them, a normal GST tax invoice with all the fields in our GST invoice format guide is all the law asks for. This is the group CoreAnalytiq is built for: correct GST invoices, UPI QR codes, WhatsApp sharing and GSTR-1 data, without the cost of an e-invoicing system.

CoreAnalytiq does not generate IRNs. If your turnover is above ₹5 crore, use e-invoicing software for your B2B invoices.