FY 2025-26 Rules

E-Invoice Eligibility Checker

Check if your business needs to generate e-invoices under GST. Instantly know your compliance status based on current threshold rules.

Check Your E-Invoice Requirement

(e.g., 5,00,00,000)

Enter total turnover including all GSTINs. Example: 5 crore = 5,00,00,000

History

E-Invoice Threshold Timeline

How the threshold has reduced over time

October 2020

E-invoicing introduced for large businesses

₹500 Cr+

January 2021

Extended to more businesses

₹100 Cr+

April 2021

Further reduction

₹50 Cr+

April 2022

Extended to medium businesses

₹20 Cr+

October 2022

Further extended

₹10 Cr+

August 2023 - Current

Current threshold for FY 2025-26

₹5 Cr+
Exemptions

Categories Exempt from E-Invoice

These business types don't require e-invoicing regardless of turnover

Banking Companies

Including scheduled and cooperative banks

Insurance Companies

General and life insurance providers

NBFCs

Non-Banking Financial Companies

Goods Transport Agency

GTA services for goods transportation

SEZ Units

For supplies to Domestic Tariff Area

Composition Scheme

Businesses under GST composition

FAQ

Frequently Asked Questions

What is the e-invoice threshold limit for 2025-26?

As of FY 2025-26, e-invoicing is mandatory for businesses with aggregate annual turnover exceeding Rs. 5 crore in any preceding financial year from 2017-18 onwards. The government has progressively lowered this threshold from Rs. 500 crore in 2020 to Rs. 5 crore currently.

What is the 30-day e-invoice reporting rule?

From April 2025, businesses with turnover exceeding Rs. 10 crore must report e-invoices to the Invoice Registration Portal (IRP) within 30 days of invoice date. Failure to report within this time may result in penalties and denial of ITC to recipients.

Which businesses are exempt from e-invoicing?

The following are exempt from e-invoicing regardless of turnover: Banking companies, Insurance companies, NBFCs, Goods Transport Agencies (GTA), SEZ units (for supplies to DTA), businesses under Composition scheme, and certain notified government departments.

How does TallyPrime help with e-invoicing?

TallyPrime offers seamless e-invoice generation with one-click IRN generation, automatic QR code embedding, bulk e-invoice upload, real-time validation, and direct portal integration. It ensures compliance with all GST e-invoicing requirements without manual intervention.

What happens if I don't generate e-invoice when required?

Non-compliance with e-invoicing can result in: Invoice not being considered valid for GST purposes, denial of Input Tax Credit (ITC) to the recipient, penalties up to 100% of tax due or Rs. 10,000 (whichever is higher), and potential issues during GST audits and assessments.

Automate Your E-Invoice Compliance

TallyPrime generates e-invoices with one click. Get IRN, QR codes, and portal sync automatically. Never miss a compliance deadline.