Finance/Compliance Consultant
73958 Points
Posted on 08 November 2026
For turnover of Rs 5–10 crore:
• E-invoicing applies to taxpayers with AATO above Rs 5 crore (from 1 August 2023).
• The 30-day reporting limit (invoice to be reported to the IRP within 30 days of its date) applies to taxpayers with AATO of Rs 10 crore or more (from 1 April 2025). For Rs 5–10 crore AATO, there's no fixed reporting window under the advisory, but e-invoices should still be generated at the time of issuing the invoice (the invoice isn't valid without an IRN).
• Practically, generate the IRN before or at the time of dispatch or service completion.