GST e-invoicing: does it apply to you?
Answer two quick questions and find out whether GST e-invoicing is mandatory for your business — and what to do next. Built for building-materials manufacturers and distributors.
What’s your aggregate annual turnover?
In any financial year since 2017–18 (across every GSTIN under your PAN).
Are you in an exempt category?
SEZ unit, bank / NBFC / insurance, goods transport agency, passenger transport, cinema / multiplex, or a government body.
General guidance, not tax advice — verify against current GSTN / CBIC notifications for your business.
Watch: does e-invoicing apply to you?
A 2-minute walkthrough of the turnover rules, the 30-day window, and the gaps that get e-invoices rejected — for manufacturers and distributors.
The rules, in short
If your aggregate turnover has crossed ₹5 crore in any year since 2017–18, GST e-invoicing is mandatory for your B2B invoices — and a B2B invoice without a valid IRN is not a valid tax invoice.
Five mistakes that get e-invoices rejected
Reporting late (₹10 cr+). An invoice older than 30 days is rejected outright — no IRN, ever.
Wrong place of supply. The CGST/SGST vs IGST split is derived from it; get it wrong and validation fails.
Invalid or cancelled buyer GSTIN. The IRP checks it live against the GST registry.
Missing or wrong HSN codes. Especially on new SKUs added mid-year.
Totals that don’t reconcile. Line items and document value must agree within ₹1.
Beyond compliance: the dealer-order gap
E-invoicing software fixes the paperwork. For a building-materials manufacturer running a dealer network, the harder problem sits upstream — the order came in on WhatsApp or a phone call, often past a dealer’s credit limit before anyone noticed. Fixing the invoice doesn’t fix how the order was taken.
Self-service ordering
Dealers order and reorder on their own — no phone calls or manual re-keying.
Credit-limit enforcement
Every order is checked against the dealer’s credit limit at the moment it’s placed — control, up front.
GST-ready invoicing
Generates the invoice with the per-product GST you set, synced to your ERP — fitting your existing e-invoicing.
Get the full readiness checklist
The turnover rules, master data, INV-01 payload, and the gaps that get e-invoices rejected — in one PDF.
Frequently asked questions
Who has to generate e-invoices under GST?
Businesses whose aggregate turnover has crossed ₹5 crore in any financial year since 2017–18 must issue e-invoices for their B2B supplies, exports, SEZ supplies, and credit/debit notes. It doesn’t apply to B2C retail.
Is a B2B invoice without an IRN valid?
No. If e-invoicing applies to you, a B2B invoice without a valid IRN is not a valid tax invoice — and your buyer loses input tax credit on it.
What is the 30-day reporting rule?
Businesses with turnover of ₹10 crore or more must report each document to the IRP within 30 days of its date (effective 1 Apr 2025). Past 30 days the IRP rejects it and no IRN is issued.
Does this checker give tax advice?
No. It’s general guidance to help you understand whether e-invoicing is likely to apply. Confirm your specific position against current GSTN / CBIC notifications with a qualified GST advisor.
Does Concord generate e-invoices?
Concord generates the invoice from each dealer order, applying the per-product GST you set (CGST/SGST/IGST), and syncs it into Tally or your ERP via API. The IRN and signed QR — the ‘e’ in e-invoice — come from the IRP, reported through your ERP or GSP. So Concord produces and syncs the invoice; it doesn’t run the IRP step or your filings. Not a DMS or SFA.