E-Invoicing
Quick Reference for Your Business

Who It Applies To • Timelines • Penalties – everything you need to know about GST E-Invoicing.

01
Applicability & What You Need
📌
Applicability

Mandatory if turnover crossed ₹5 crore in any year since 2017-18 (counted on PAN)

📋
Applies To

B2B sales, exports, supplies to Government, and credit / debit notes

🚫
Does NOT Apply

Does NOT apply to B2C sales

Exemptions

SEZ units, banks, insurance, NBFCs, GTA, passenger transport, cinema tickets

🛠️
What You Need

GST-compliant billing software, IRP access with 2FA, and correct HSN codes

02
Timelines
Action When
Generate IRN + QR code Before issuing the invoice to the customer
Report invoice to IRP Turnover ₹10 cr+ Within 30 days of invoice date
Two-factor authentication (2FA) Mandatory for portal login
03
Penalties
No IRN / QR code on the invoice
The invoice is invalid — your buyer cannot claim ITC.
Not generating an e-invoice
₹10,000 or 100%
of tax due per invoice, whichever is higher (Sec 122)
Incorrect e-invoice
₹25,000
per invoice (Sec 122)
Reporting after 30 days (₹10 cr+)
The portal rejects the upload permanently — no IRN can be generated.
04
Why Business Owners Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant

Not an agent — a CA you can trust in front of any tax officer.

5 years of practice

Across companies, firms, individuals and trusts — Tax, GST and compliance.

You never miss a date

We track every deadline — no fines, no interest, no surprises.

Clear updates in your language

Simple updates in Telugu and English — you always know where things stand.

Honest, practical advice

Straight answers you can act on — no jargon, no overselling.

CA Durganjali Balusu | Tax · GST · MCA | 9014644586

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