The e-invoicing limit under GST in India is based on the Annual Aggregate Turnover (AATO) of the business.

As of the latest major implementation, e-invoicing is mandatory for all GST-registered businesses whose Annual Aggregate Turnover (AATO) exceeds ₹5 crore in any preceding financial year from 2017-18 onwards.

This rule became effective from August 1, 2023.

📅 Key Points on E-Invoicing Applicability
Turnover Threshold: More than ₹5 Crore AATO in any financial year from 2017-18 onwards.
Applicability: E-invoicing is required for Business-to-Business (B2B) supplies, supplies to SEZ (Special Economic Zones), and Exports made by the notified taxpayer.
Aggregate Turnover includes the turnover of all GSTINs under a single PAN across India.
📝 Important Upcoming Time Limit Update (Effective April 1, 2025)
In addition to the turnover threshold for applicability, there is also a time limit for reporting the invoice:

New Time Limit Rule: Businesses with an AATO of ₹10 crore or more must report their e-invoices (tax invoices, credit notes, and debit notes) to the Invoice Registration Portal (IRP) within 30 days of the date of issue.
Effective Date: April 1, 2025.