E-Invoicing
E-Invoicing requires businesses above a turnover threshold to register every B2B invoice, debit note, and credit note on the government’s Invoice Registration Portal (IRP) before issuing it to the buyer. The IRP validates the invoice and returns a unique Invoice Reference Number (IRN) and QR code, which must appear on the invoice.
Threshold history
| Turnover threshold | Effective from |
|---|---|
| ₹500 crore+ | 1 October 2020 |
| ₹100 crore+ | 1 January 2021 |
| ₹50 crore+ | 1 April 2021 |
| ₹20 crore+ | 1 April 2022 |
| ₹10 crore+ | 1 October 2022 |
| ₹5 crore+ (current) | 1 August 2023 (Notification No. 10/2023-Central Tax) |
Current rule (as of 11 August 2026)
Mandatory for any GST-registered business whose aggregate annual turnover exceeded ₹5 crore in any financial year from FY 2017-18 onwards. Since 1 April 2025, businesses with turnover ₹10 crore or more must report e-invoices to the IRP within 30 days of generation. Non-compliance carries a penalty of ₹10,000 per invoice. A further reduction of the threshold (to ₹2 crore or lower) has been discussed by the GST Council but is not yet notified.
QRMP Scheme (Quarterly Return, Monthly Payment)
The QRMP scheme lets smaller taxpayers file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month, reducing return-filing frequency without delaying revenue collection.
Eligibility
Aggregate annual turnover (PAN-based) up to ₹5 crore in both the current and preceding financial year, with the last due GSTR-3B already filed.
Under QRMP, GSTR-1 and GSTR-3B are filed once per quarter. Tax due for the first two months of the quarter is paid via a PMT-06 challan (either self-assessed or a fixed sum based on the prior quarter’s liability), with the balance settled when the quarterly GSTR-3B is filed.
GSTR-2B
GSTR-2B is an auto-generated, static statement of the input tax credit (ITC) available to a taxpayer for a given period, based on the GSTR-1/IFF filings of their suppliers. It replaced the earlier reliance on GSTR-2A for ITC matching.
Why it matters
ITC claims are restricted to what appears in a taxpayer’s GSTR-2B for the period — credit not reflected there generally cannot be claimed in GSTR-3B, making GSTR-2B the effective source of truth for ITC eligibility.
For monthly filers, GSTR-2B is generated on the 14th of the following month. For QRMP taxpayers, it is generated quarterly, on the 14th of the month following the quarter, after the quarter’s GSTR-1 has been filed.
A note on scope
This page covers the headline rules as they stand today. GST compliance requirements (thresholds, deadlines, exemptions) change via notification fairly often — always cross-check against the current CBIC notification before relying on a specific figure for a filing decision.