If your total turnover is below 5 crore rupees in a financial year, you are generally not required to generate e-invoices, even for export transactions. The requirement for e-invoicing only applies once your aggregate turnover crosses the 5 crore threshold. From that point onwards, all B2B transactions, including exports, will necessitate e-invoicing.
22 August 2025
Only when your aggregate turnover crosses Rs 5 crore in any financial year are you required to generate e-invoices for all B2B transactions, including exports, from that point onward. So, with turnover below Rs 5 crore, no e-invoicing is required for your export invoices.