Current operational thresholds
E-invoicing has applied from 1 August 2023 to notified registered persons whose aggregate turnover exceeded ₹5 crore in any relevant preceding financial year from 2017–18 onward.
From 1 April 2025, taxpayers with AATO of ₹10 crore or more cannot report covered invoices, credit notes or debit notes to the IRP after 30 days from the document date.
E-invoice applicability is supplier-based. A supply to an SEZ developer can be covered, while an SEZ unit itself is a notified exempt supplier class.