E Invoice regarding

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This discussion clarifies the e-invoicing requirements based on aggregate turnover. For the financial year 2023-24, businesses with an aggregate turnover exceeding Rs. 5 crores are required to issue e-invoices for all B2B transactions from August 1st, 2023. The aggregate turnover is calculated on a PAN India basis across all GST registrations and considers previous financial years from 2017-18 onwards. Certain taxpayers are exempt regardless of turnover, and the GST portal can confirm e-invoicing enablement status.

Srinivasa Joshi

Srinivasa Joshi (Querist)

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

RAJA P M

RAJA P M (Expert)

18 March 2024 Check out Your all Incomes which is filed with Your income Tax...

https://old.cbic.gov.in/resources//htdocs-cbec/gst/Aggregate%20Turnover..pdf

https://www.deskera.com/blog/gst-turnover/

Srinivasa Joshi

Srinivasa Joshi (Querist)

18 March 2024 Okey thank you sir but 05 crores form which is year we have to consider,for this F Y our turn over is not exceeding. hence

RAJA P M

RAJA P M (Expert)

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.

Srinivasa Joshi

Srinivasa Joshi (Querist)

18 March 2024 Thank you very much sir

RAJA P M

RAJA P M (Expert)

18 March 2024 You are most welcome

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

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.

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