E-Invoice & E-Way Bill Applicability Thresholds 2026

Last updated: 27 June 2026 · Covers e-invoicing and e-way bill thresholds under GST. Confirm scope on einvoice.gst.gov.in and the NIC e-way bill portal.

E-invoicing is mandatory for any GST-registered business whose aggregate turnover crossed ₹5 crore in any financial year from 2017-18 onward; below ₹5 crore it does not apply. Businesses with turnover of ₹10 crore or more must additionally report each invoice to the Invoice Registration Portal (IRP) within 30 days. An e-way bill is needed whenever the consignment value exceeds ₹50,000.

Key takeaways

E-invoice threshold: aggregate turnover above ₹5 crore in any FY since 2017-18 → e-invoicing mandatory (B2B, exports, credit/debit notes).
30-day reporting rule: businesses with turnover ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date — the IRP rejects late uploads.
E-way bill threshold: consignment value above ₹50,000 for inter-state movement (intra-state limits follow state notification).
E-way bill validity: 1 day per 200 km for standard cargo (1 day per 20 km for over-dimensional cargo).
No IRN, no valid invoice: without the IRP-signed Invoice Reference Number and QR code, a covered invoice is not legally valid.
E-invoicing does not apply to B2C invoices.

Fact box. E-invoicing under GST is mandatory once a business's aggregate turnover exceeds ₹5 crore in any financial year from 2017-18 onward. Businesses at ₹10 crore and above must also report each invoice to the IRP within 30 days of its date.

Who must issue e-invoices?

E-invoicing applies based on aggregate turnover, not on the size of a single invoice. Once you cross the threshold in any year, it applies going forward.

Aggregate turnover (any FY since 2017-18)	E-invoicing
Up to ₹5 crore	Not required
Above ₹5 crore	Mandatory for B2B, exports, credit/debit notes

E-invoicing covers B2B supplies, exports, and credit/debit notes — not B2C invoices.
The IRP returns a signed IRN (Invoice Reference Number) and a QR code; an invoice covered by the rules is not valid without them.
Six authorised IRPs are live; the master portal is einvoice.gst.gov.in (with an enablement-status check).

What is the 30-day e-invoice reporting rule?

Larger businesses face a hard deadline to upload each invoice. Miss it and the IRP refuses to generate the IRN.

Fact box. Businesses with aggregate turnover of ₹10 crore or more must report every invoice to the IRP within 30 days of the invoice date. The IRP rejects late uploads — so a delayed invoice cannot get an IRN at all. (Effective 1 April 2025.)

This makes timely uploading essential: an invoice that misses the 30-day window cannot be regularised on the portal, which disrupts the buyer's input tax credit.

When is an e-way bill required?

An e-way bill is a transport document required when goods of significant value move. The trigger is the consignment value, not turnover.

Movement	Threshold
Inter-state	Consignment value above ₹50,000
Intra-state	Above ₹50,000 in most states (some set higher, e.g. ₹1 lakh) — follows state notification

Validity (distance-based):

Cargo type	Validity
Standard cargo	1 day per 200 km
Over-dimensional cargo (ODC)	1 day per 20 km

Part-B exemption: not required for movement of 50 km or less between consignor and transporter (or transporter and consignee) within the same state, though Part A is still needed if the value exceeds the threshold.
180-day rule: an e-way bill cannot be generated against an invoice older than 180 days (a 2026 NIC update — confirm the current notification on the e-way bill portal).
Extension cap: validity cannot be extended beyond 360 days from original generation (same 2026 update — confirm the current notification).

How do e-invoice and e-way bill work together?

They are linked but distinct. For e-invoice-covered businesses, the e-way bill can be generated alongside the IRN.

When you generate an e-invoice, the IRP can simultaneously create the e-way bill (Part A) from the same data, so you don't re-key invoice details. You still add Part B (vehicle and transport details) before the goods move.

How Ankeshan helps: Ankeshan checks whether your turnover crosses the ₹5 crore e-invoice or ₹10 crore 30-day thresholds and flags invoices approaching the reporting window — inside Excel. (Launching soon — join the waitlist.)

Frequently asked questions

What is the e-invoice turnover limit in 2026? E-invoicing is mandatory for businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onward. Below ₹5 crore it does not apply.

What is the 30-day e-invoice rule? Businesses with turnover of ₹10 crore or more must report each invoice to the IRP within 30 days of the invoice date. The IRP rejects later uploads, so no IRN is generated.

Does e-invoicing apply to B2C sales? No. E-invoicing applies to B2B supplies, exports and credit/debit notes. B2C invoices are excluded, though large taxpayers may need to display a self-generated QR code on B2C invoices separately.

What is the e-way bill limit? An e-way bill is required when the consignment value exceeds ₹50,000 for inter-state movement. Intra-state thresholds follow each state's notification, usually ₹50,000.

How long is an e-way bill valid? One day for every 200 km for standard cargo (one day per 20 km for over-dimensional cargo), calculated from the time of generation.

Sources

E-invoicing thresholds and 30-day rule — einvoice.gst.gov.in, GSTN advisories.
E-way bill rules, thresholds and validity — NIC e-way bill portal (ewaybillgst.gov.in), CBIC.

General information, not professional advice. Verify each threshold on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.