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GST / E-invoice tool

E-invoice applicability checker

Check whether the configured Rule 48(4) CGST e-invoice threshold applies to your PAN, supply type, or exempt category.

Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025

Inputs

Check your e-invoice position

Use the highest aggregate turnover for the PAN in any preceding FY, not only the immediately previous year.

Supply types issued
Do any exempt categories apply?

Select every category that describes the supplier or service provider.

Visible formula

IF maximum PAN-level aggregate turnover in any FY since FY 2017-18 ≥ ₹5,00,00,000 AND the supply is within the configured scope, THEN e-invoice is mandatory from 01-08-2023. An exempt category overrides the mandatory verdict; B2C-only is out of scope.

Printable IF / THEN decision path

  1. IF an exempt category applies, THEN show EXEMPT CATEGORY and retain the configured verification note.
  2. ELSE IF supplies are B2C-only, THEN show OUT OF SCOPE.
  3. ELSE IF maximum PAN-level aggregate turnover in any FY since FY 2017-18 is at least the configured threshold, THEN show E-INVOICE MANDATORY with the applicable notification row and effective date.
  4. ELSE show NOT MANDATORY for the configured threshold test.

Frequently asked questions

What turnover test does this checker use?

1. It uses PAN-level aggregate turnover in any preceding FY from FY 2017-18 onward, not only the latest completed year.

What is the configured e-invoice threshold?

1. The current configured threshold is ₹5,00,00,000 for covered supplies.

Are B2C invoices covered?

1. B2C-only invoices are out of scope of this checker. The configured covered scope is B2B supplies, exports, and credit/debit notes to registered persons.

Which categories are exempt?

1. The configured list includes SEZ units (not SEZ developers); insurer/banking company/financial institution incl. NBFC; GTA (goods transport agency); passenger transport service; multiplex cinema admission; government department/local authority. The tool renders the CA verification note because the list wording is not treated as self-verifying.

When did the ₹5 crore threshold take effect?

1. The configured threshold row shows ₹5 crore effective from 01-08-2023 under Notification 10/2023-CT.

Does crossing the threshold affect only B2B invoices?

1. This checker evaluates the configured covered scope: B2B supplies, exports, and credit/debit notes to registered persons. B2C-only supplies remain out of scope here.