E-Invoice Applicability Checker

An e-invoice is not a different kind of invoice. You still create the invoice in your billing software. The difference is that you report its details, in the standard INV-01 JSON format, to a government Invoice Registration Portal (IRP) before you give it to the buyer. The IRP checks the data and returns:

• IRN (Invoice Reference Number): a unique 64-character code generated from your GSTIN, the financial year, document type and document number.
• Signed QR code: carries the key invoice details and the IRN, digitally signed by the IRP. Print it on the invoice.
• Auto-population: the details flow to your GSTR-1, and to the e-way bill system if you add transport details (Part B).

Who must issue e-invoices?

Every registered business whose aggregate turnover in any financial year from 2017-18 onwards has exceeded ₹5 crore, from 1 August 2023 (Notification 10/2023-Central Tax). It is a one-way door: once you cross ₹5 crore in any year, e-invoicing applies from then on, even if turnover later falls.

Which documents?

Tax invoices, credit notes and debit notes for supplies to registered buyers (B2B), exports, supplies to SEZ units and developers, deemed exports, and B2B supplies under reverse charge. B2C invoices, bills of supply, delivery challans and imports are outside the scheme.

Who is exempt?

• SEZ units (but not SEZ developers)
• Insurers, banking companies and financial institutions, including NBFCs
• Goods transport agencies (road)
• Suppliers of passenger transport services
• Admission to films in multiplex screens
• Government departments and local authorities

The 30-day rule

From 1 April 2025, businesses with AATO of ₹10 crore or more cannot report invoices, credit notes or debit notes to the IRP more than 30 days after the document date. GSTN's example: an invoice dated 1 April 2025 cannot be reported after 30 April 2025. Below ₹10 crore there is no such limit at present, but an invoice without an IRN is not a valid invoice for an e-invoicing taxpayer (Rule 48(5)), so report before you hand it over.

Check a GSTIN's e-invoice status on the official portal

This checker applies the rules to your figures. To see whether a GSTIN has been enabled for e-invoicing, use NIC's free Status of e-Invoice enablement search on einvoice1.gst.gov.in: enter the GSTIN and captcha, no login needed. The portal notes that enablement is for facilitation only and is based on GSTN's turnover computation from GSTR-3B returns. It doesn't by itself mean you must e-invoice, and if you are required to but aren't enabled, the duty under Rule 48(4) is still yours (use Registration → e-Invoice Enablement there).

RCM self-invoices (RCMDOM / RCMIMP): not yet

The 57th GST Council recommended e-invoicing for self-invoices that a recipient with AATO of ₹5 crore and above issues for reverse-charge purchases from unregistered persons and for import of services. On 16 October 2026 GSTN said the IRPs are adding two supply types for this, RCMDOM and RCMIMP, available in the sandbox only; the production date and the notification were still awaited as of 20 October 2026 (GSTN advisory). Until then the checker treats these self-invoices as outside e-invoicing. Details: e-invoice for RCM self-invoices. To make the self-invoice itself, use our self invoice format under RCM.

For a fuller explanation, read our guide: e-invoice turnover limit 2026-27 and time limits.

Sources: CGST Rule 48 (CBIC), GSTN manual on e-invoice exemptions, GSTN advisory on the 30-day limit, CBIC e-invoice FAQ (Hyderabad zone), NIC e-invoice portal: enablement status and notified AATO dates.