e-Invoice Time Limit: From April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) of Rs.10 crore+ must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days. It reduces the chances of fake GST invoices, allowing only genuine input tax credit claims.
The e-invoicing GST turnover limit India 2025 requires businesses with an Annual Aggregate Turnover (AATO) of ₹10 crore or more to comply with mandatory e-invoicing. This means such businesses must generate and report e-invoices within the prescribed timelines to remain GST-compliant.
This updated rule will be effective from 1st April 2025, meaning all invoices must be reported within 30 days of the invoice date for the affected businesses.
The time limit for generating an e-invoice is 30 days from the date of invoicing. This update applies to all businesses with an AATO of more than Rs. 10 crore, since April 1, 2025.
How to generate an e-invoice?
As per the latest amendment in August 2023, all the businesses registered under the GST Act, with a total turnover exceeding Rs. 5 crores, are required to generate an e-invoice.
E-invoices must be created within the notified time limit of 30 days from the invoice date.
Penalties Under GST Rules
For not issuing an e-Invoice: Penalty of ₹10,000 per invoice or 100% of the amount of tax payable, whichever is greater. Wrong or incomplete information: A penalty of ₹25,000 may apply.
RM1 million in YA2023, YA2024 or YA2025, the taxpayer is required to implement e-Invoice starting from 1 July 2026. or thereafter, the taxpayer is required to implement e-Invoice starting from 1 January in the second year following the YA in which the total annual turnover or revenue reaches / exceeds RM1 million.
Most Common E-Invoicing Issues
To calculate a Net 30 due date:
According to Rule 48(4), the following classes of people are exempt from the e-invoice mandate and need not generate an e-invoice under GST. Banks, Insurance Companies, and Financial Institutions including but not limited to NBFCs. Supplier of Services by way of admission to the exhibition of films.
The e-Invoice limit of ₹5 crore has been newly notified via Notification No. 10/2023–Central Tax, effective from August 1, 2023. The electronic invoicing system, introduced under the GST law, is being applied to certain taxpayers in phases.
Effective April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) exceeding ₹10 crore must report B2B e-invoices to the IRP within 30 days from the invoice date. Previously, this rule applied only to taxpayers with AATO above ₹100 crore.
As there is no federal mandate for e-Invoicing, there are currently no specific penalties for non-compliance. However, in states where e-Invoicing is required for B2G transactions, failure to comply could result in delays in payment or rejection of invoices.
E-invoicing for small businesses provides a digital-first approach that eliminates manual processes, speeds up payments, and enhances compliance. This guide explores the advantages of e-invoicing, its impact on small business efficiency, and how it compares to traditional invoicing.
e-Invoice Time Limit: From April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) of Rs.10 crore+ must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days. It reduces the chances of fake GST invoices, allowing only genuine input tax credit claims.
Income tax return last date for FY 2024-2025 (AY 2025-26) The last date for filing income tax returns for FY 2024-25 (AY 2025-26) is extended to 16 September 2025 from 15 September 2025 for regular taxpayers (such as salaried individuals and those not requiring an audit).
This method consists of adding the number of days agreed with your customer from the invoice issue date and then paying it at the end of the month. Example : if the invoice is issued on 11/01/2025 with a deadline of 45 days end of month. The due date of this invoice is 12/31/2025.
e-Invoices must be generated within a notified e Invoice generation time limit of 30 days from the invoice date.
According to the old rules, from 1st April 2025, it will be mandatory for companies with an Annual Aggregate Turnover of ₹ 10 crore or more to upload invoices within 30 days of the invoice date. “Aggregate turnover” is the total of the turnover of all GSTINs under a single PAN and not just one branch.
Buyers have 72 hours from the time of validation to request rejection of an e-invoice if errors are identified. The request must specify the reason for rejection.
There is no defined time limit or period within which e-invoice must be generated for the rest. Hence, for such taxpayers, it is advised to create e invoice on or after the invoice date but before the filing of GSTR-1 returns.
The determination of e‑invoice implementation date in Malaysia is based on FY2022 annual turnover: over RM100 million—1 August 2024; RM25–100 million—1 January 2025; RM5–25 million—1 July 2025; RM1–5 million—1 January 2027; under RM1,000,000 currently exempt.
In response, the government raised the exemption threshold to cover companies with annual revenue under RM1 million. Currently, only taxpayers with annual revenue exceeding RM5 million are required to comply with e-invoicing.