E-Invoicing Threshold Dropped to ₹10 Crore: What Changed and How to Stay Compliant
From 1 April 2025, businesses with an aggregate turnover of ₹10 crore or more must report e-invoices within 30 days of the invoice date. Here's what mid-sized taxpayers need to fix in their compliance workflow.
Effective 1 April 2025, the 30-day e-invoice reporting window — previously applicable only to businesses with an aggregate annual turnover of ₹100 crore and above — was extended down to any business crossing ₹10 crore in turnover. This single change pulled a large population of mid-sized manufacturers, distributors, and service firms into a compliance regime they had not previously operated under, and many are still catching up.
The rule itself is simple to state and easy to violate in practice: once a taxpayer crosses the ₹10 crore threshold in any preceding financial year, every e-invoice must be reported to the Invoice Registration Portal (IRP) within 30 days of the invoice date, failing which the portal will reject the invoice outright. A rejected e-invoice is not just an administrative headache — it invalidates the underlying tax invoice for GST purposes, which means the corresponding ITC for the recipient is at risk and the supplier's own GSTR-1 auto-population breaks.
Two-factor authentication for the e-Way Bill and e-Invoice systems, also mandated from 1 April 2025 for all registered taxpayers, compounds the operational shift. Finance teams that relied on a single shared login for invoice uploads now need individual authenticated access, which in turn means invoice generation needs to be built into the billing workflow rather than treated as a separate end-of-day task.
Practically, this means finance controllers should reassess turnover crossing the ₹10 crore mark as an event that triggers a system-level checklist: audit how invoices are currently batched and uploaded, confirm the ERP or billing software timestamps invoices accurately, and build a weekly (not monthly) e-invoice reconciliation habit so a missed 30-day window is caught within days, not discovered at return-filing time.
As GSTN continues tightening the gap between invoice-level reporting, GSTR-1, and GSTR-3B, the direction is unambiguous: real-time or near-real-time invoice reporting is becoming the baseline expectation, not an enterprise-only requirement. Businesses that treat e-invoicing as a continuous data discipline — rather than a monthly filing chore — will avoid the cascading ITC and penalty risk that comes with late reporting.