How it works
The checker applies Notification 13/2020-Central Tax as it reads today:
- Turnover test. Has your aggregate turnover exceeded ₹5 crore in any financial year from 2017-18? If not, e-invoicing does not apply.
- Excluded classes. SEZ units; insurers, banking companies and financial institutions including NBFCs (Rule 54(2)); goods transport agencies (54(3)); passenger transport (54(4)); admission to films in multiplex screens (54(4A)); government departments and local authorities.
- Covered supplies. Supplies to registered persons and exports. From 1 Jan 2027, also reverse-charge purchases from unregistered persons and imports of services.
Worked example
Kaveri Agencies, Mysuru, had aggregate turnover of ₹6.2 crore in FY 2024-25. It is a regular trading business. On 1 Nov 2026 it bills Shree Lakshmi Hardware, a registered buyer in Bengaluru.
- ₹6.2 crore is above ₹5 crore → turnover test met.
- Not an excluded class → no exemption.
- B2B supply → covered.
E-invoice: Required. Kaveri reports the invoice on the e-invoice portal, gets the IRN and prints the QR code on the invoice.
Notes and edge cases
- “Exceeds” ₹5 crore: exactly ₹5 crore does not cross the limit.
- Aggregate turnover is defined in section 2(6) of the CGST Act. Ask your CA how to add it up if you have several registrations.
- An invoice without an IRN, where one was required, is not treated as an invoice (Rule 48(5)).
- MyRecords creates the e-invoice upload file and records the IRN and QR on the invoice; it makes and cancels the IRN directly once you connect the GST portal APIs (your own NIC access or a GSP).