GST E-invoice is mandatory for taxpayers with turnover exceeding 5 Cr

Update on 10/05/2023 [ This is the latest applicability]
***Turnover limit for e-invoice has been reduced to 05 Cr w.e.f. 01/08/2023 vide notification no No. 10/2023–Central Tax dated May 10, 2023

Update on 01/08/2022:
**Turnover limit for e-invoice has been reduced to 10 Cr w.e.f. 01/10/2022 vide No. 17/2022–Central Tax dated 01/08/2022

Update on 24/02/2022 : E-invoice under GST applicability turnover
CBIC issued Notification No. 01/2022 – Central Tax, dated 24th February, 2022, revising turnover threshold for applicability of E-invoice. As per the notification w.e.f. 01/04/2022, e-invoicing shall be applicable to the registered person having aggregate turnover exceeding Rs. 20** crores in a any preceding financial year (in GST era).
Earlier limit was exceeding Rs 50 Cr w.e.f. 01/04/2021: Read here

History of turnover limit for E-invoicing under GST

Over the period of e-invoicing introduction government is increasing bracket of taxpayers for generating e-invoices. Don’t get surprised if E-invoice become mandatory for all B2B transactions irrespective of amount of turnover. Automation in the process certainly going to increase the cost. Government should provide mobile app / web addins/ user friendly software to MSMEs for generating e-invoices, so the automation cost can be minimised.

Tabular summary of date wise applicability of e-invoice with notifications:

S. No.	Aggregate Turnover Exceeding INR	Effective Date	Notification Reference
1	500 Crores	01.10.2020	Notification No.13/2020-CT dated 21.03.2020 Notification No. 61/2020-CT dated. 30.07.2020
2	100 Crores	01.01.2021	Notification No. 88/2020-CT dated 10.11.2020
3	50 Crores	01.04.2021	Notification No. 05/2021-CT dated 08.03.2021
4	20 Crores	01.04.2022	Notification No. 01/2022-CT dated 24.02.2022
5	10 Crores	01.10.2022	Notification No. 17/2022-CT dated 01.08.2022
6	5 Crores	01.08.2023	Notification No. 10/2023-CT dated 10.05.2023