Is it mandatory now to generate e invoice for delivery of materials wef April -2026 for turnover Rs 10 crores &:above ? Previous 30 days timeline to generate e invoice for Rs 10 cr & above turn over is available along with mandatory e invoice rule for delivery of materials ?
18 May 2026
E-Invoice for Delivery: Not required for physical delivery under a Delivery Challan (job work, approval, etc.). It is mandatory only for B2B/Export Tax Invoices, Debit Notes, and Credit Notes.
30-Day Window: If the 30-day reporting restriction is active for the ₹10 Crore+ slab as of April 2026, you must generate the IRN on the portal within 30 days of the invoice date; otherwise, the portal will block registration, making the invoice legally invalid.