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Rule 48(4) & Rule 48(5) Verification
E-Invoice Eligibility Checker (₹5 Crore Limit)
Verify whether your company is legally obligated to generate e-invoices with Invoice Reference Numbers (IRN) and signed QR codes.
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Take the highest turnover from your GSTR-9 / audited financials for any single FY since 2017-18.
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Mandatory: E-Invoicing Applies
Your turnover exceeds ₹5 Crores and your business is not in an exempt sector.
E-Invoicing Phased Rollout in India
Phase 1 (Oct 2020):> ₹500 Crores
Phase 2 (Jan 2021):> ₹100 Crores
Phase 3 (Apr 2021):> ₹50 Crores
Phase 4 (Apr 2022):> ₹20 Crores
Phase 5 (Oct 2022):> ₹10 Crores
Phase 6 (Current):> ₹5 Crores
Legal Consequences of Missing IRN
Deemed Invalid (Rule 48(5)): An invoice without IRN is not treated as a valid tax invoice. Your buyer CANNOT claim Input Tax Credit.
Section 122 Penalty: ₹10,000 or 100% of the tax due for issuing an incorrect invoice.
E-Way Bill Blocking: E-Way bills cannot be generated without a valid IRN for eligible taxpayers.
Frequently Asked Questions
Who is covered by mandatory e-invoicing in India?
Any registered business whose Aggregate Annual Turnover (AATO) across all registrations under the same PAN exceeded ₹5 Crores in ANY preceding financial year from FY 2017-18 onwards is legally required to generate e-invoices.
How is aggregate turnover tested for e-invoicing applicability?
Turnover is evaluated on a PAN-wide basis across all business verticals and states in India. If the PAN turnover crossed ₹5 Crores in any previous year since GST implementation, e-invoicing is triggered for all GSTINs under that PAN.
Does current financial year turnover alone trigger immediate e-invoicing?
If your business crosses the ₹5 Crore threshold for the first time during the current financial year, e-invoicing becomes mandatory from the start of the immediate following financial year (April 1st).
Which sectors and entities are exempt from e-invoicing under Rule 48(4)?
Under the statutory proviso to Rule 48(4), SEZ Units, banking companies, NBFCs, insurance firms, Goods Transport Agencies (GTAs), passenger transport operators, multiplex cinema exhibitors, and Government departments are exempt regardless of turnover.
Are SEZ Developers also exempt from e-invoicing?
No. The statutory exemption under Rule 48(4) applies strictly to SEZ Units. SEZ Developers are not exempt and must generate IRNs if their turnover exceeds ₹5 Crores.
Which types of transactions require e-invoicing (IRN)?
E-invoicing is mandatory for B2B supplies to registered persons, supplies to SEZ units/developers, export supplies (with or without IGST), and credit/debit notes. It is not applicable to B2C supplies to unregistered retail consumers.
Is there a time-limit restriction for reporting invoices on the IRP?
As per official GSTN advisories, taxpayers with an aggregate turnover of ₹100 Crores and above cannot report invoices older than 30 days to the Invoice Registration Portal (IRP). For taxpayers below ₹100 Crores, real-time generation is strongly advised.
What is the legal consequence if an eligible entity issues an invoice without an IRN?
Under Rule 48(5), any invoice issued without an IRN by an eligible supplier is deemed legally void. The recipient cannot claim Input Tax Credit (ITC), and the supplier is liable to penalties up to 100% of tax under Section 122.
Does an e-invoice replace the traditional physical tax invoice?
An e-invoice is not a new document; it is standard tax invoice data validated by an official IRP, which returns a unique 64-character hash (IRN) and a digitally signed QR code that must be printed on the invoice.
Does this checker connect to the government Invoice Registration Portal (IRP)?
No. This is a private compliance self-assessment tool based on current CGST Rule 48(4) thresholds. Live IRN generation is performed on authorized government IRPs (e.g. einvoice1.gst.gov.in) or via GSP/ERP API integrations.