18 March 2024
Dear Sir We have received intimation for E invoice, in the intimation stating that 2017-18 shall issue e invoice tax payer with aggregate turnover of Rs. 5 crores wef 01.8.23 on all B2B transaction. for the year 2023-24 whose turnover is exceeding 05 crores have to issue e invoice. so we little bit confusion but our turn over is not exceeding 05 crores hence please clarify the same. Yours faithfully Thanking you Srinivasa Joshi
18 March 2024
The Turn Over will be calculated from Your previous year(s). Means in the GST era (2017-18 onwards). If Your turn over exceeds 5cr in any of the previous FY then e invoice is applicable from 01/08/2023.
16 August 2025
The aggregate turnover for e-invoicing applicability is PAN-based and includes all GST registrations under the same PAN across India, not state-wise or GSTIN-wise. Certain categories of taxpayers are exempt irrespective of turnover (banks, NBFCs, SEZ units, insurance companies, goods transport agencies, passenger transport, cinema exhibition). If the querist falls under any of these, e-invoicing won’t apply even if turnover exceeds the threshold. A quick way to check is to use the GST portal’s “E-invoice enablement status”—this confirms whether the system has enabled the taxpayer for e-invoicing.