Applicability
Mandatory if turnover crossed ₹5 crore in any year since 2017-18 (counted on PAN).
GST COMPLIANCE STANDARDS
E-Invoicing
Quick Reference for Your Business
Who It Applies To · Timelines · Penalties — everything you need to know about GST E-Invoicing.
1
Applicability & What You Need
Applies To
B2B sales, exports, supplies to Government, and credit / debit notes.
Does NOT Apply
Does NOT apply to B2C sales.
Exemptions
SEZ units, banks, insurance, NBFCs, GTA, passenger transport, cinema tickets.
What You Need
GST-compliant billing software, IRP access with 2FA, and correct HSN codes.
2
What to Do and When
| Action | When |
|---|---|
| Generate IRN + QR code | Before issuing the invoice to the customer |
| Report invoice to IRP (Turnover ₹10 cr+) | Within 30 days of invoice date |
| Two-factor authentication (2FA) | Mandatory for portal login |
Important:
Generate the IRN before sharing the invoice with the buyer. If the invoice is outside the mandatory threshold, keep the workflow ready in advance so there is no last-minute upload delay.
3
Penalties for E-Invoicing Errors
No IRN / QR code on the invoice
The invoice is invalid and the buyer cannot claim ITC.
Compliance Risk
Always upload before dispatch.
Not generating an e-invoice
₹10,000 or 100% of tax due per invoice, whichever is higher (Sec 122).
₹10,000
or 100% of tax due.
Incorrect e-invoice
₹25,000 per invoice (Sec 122).
₹25,000
Per invoice.
Reporting after 30 days (₹10 cr+)
The portal rejects the upload and no IRN can be generated.
Rejected
Upload window has closed.
4
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