The e-invoice limit for FY 2026-27 is Rs 5 crore aggregate turnover, tested PAN-wide across every
The e-invoice limit for FY 2026-27 is Rs 5 crore aggregate turnover, applying to B2B supplies, exports and a specified set of other document types.
The test is PAN-based across all GSTINs and looks at every financial year since 2017-18, not just the current or previous year, so crossing Rs 5 crore even once in the past keeps
The threshold has moved downward repeatedly since e-invoicing began: from Rs 500 crore at launch through Rs 100 crore, Rs 50 crore, Rs 20 crore, Rs 10 crore and now Rs 5 crore.
Any further reduction below Rs 5 crore needs a fresh GST Council decision and notification; nothing below that figure is currently in force, whatever is discussed in industry
Rs 5 crore aggregate turnover, PAN-based, in any financial year from 2017-18 onward.
The full guide has the formats, the deadlines and the worked examples.