E-invoicing limit in 2026: the ₹5 crore rule, and the part people miss
For FY 2026-27, GST e-invoicing is mandatory for businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from FY 2017-18 onward. Crossing the threshold once is permanent: turnover falling back below ₹5 crore later does not remove the obligation.
The threshold as it stands
The limit has been ₹5 crore since 1 August 2023, down from ₹10 crore before that. As of 2026 there has been no official announcement lowering it further. It applies to B2B supplies of goods and services and to exports.
The part people miss
The test is not this year's turnover. It is whether aggregate annual turnover crossed ₹5 crore in any financial year from FY 2017-18 onward. A business that touched ₹5.2 crore in FY 2022-23 and has run at ₹3 crore since is still inside the mandate, and a lot of owners do not know it.
- Look back at every year from FY 2017-18, not just the last one
- Aggregate annual turnover is PAN-level, not GSTIN-level
- Falling below the threshold afterwards does not release you
What e-invoicing is not
E-invoicing does not mean emailing a PDF. It means reporting the invoice to the Invoice Registration Portal and receiving an IRN and signed QR code before the invoice is valid. It is also not the same thing as filing a return - the return still gets filed separately.
Where filarity fits
filarity issues GST invoices with CGST, SGST, IGST and HSN codes, and exports GSTR-ready sales data for your accountant. It does not generate IRNs against the IRP today. If you are above the ₹5 crore threshold, confirm your e-invoicing route before you switch anything - that is the honest answer, and it is better than finding out in month two.
Sources
Rates, thresholds and fee structures change. This article states the date each figure applies from - check the primary source before acting on it.