Who must comply.
| Point | Rule |
|---|---|
| Threshold | Turnover above ₹5 crore in any year since 2017-18 |
| Covers | B2B invoices, credit and debit notes, and exports |
| Not covered | Sales to consumers (B2C) |
| Reporting time | Within 30 days of the invoice date for turnover of ₹10 crore or more |
| Exempt sectors | SEZ units, banks and insurers, goods transport agencies, passenger transport, cinemas |
How it works.
Invoice
In your ERP or billing system.
To the portal
Directly, through an integrator or manually.
IRN and QR code
Printed on the invoice.
Into returns
GSTR-1 and e-way bills auto-filled.
Getting it wrong.
An invoice without a valid IRN is not a valid tax invoice, so your customer cannot claim credit, and penalties can apply. Late reporting is rejected by the portal for larger businesses. See GST Invoicing and GST E-Way Bill.
Why clients choose us for GST.
We explain Indian GST to UK finance teams in plain English, alongside VAT.
Every application and return is checked by a second professional before it goes in.
A written scope and fee before work starts.
Every return and payment date for your registrations in one place.
Registration, returns, refunds, notices and appeals handled together.
Document sharing and e-verification online. No travel needed.
E-invoicing set-up for UK-owned businesses.
We handle GST for UK-owned companies, branches and overseas suppliers doing business in India, wherever they are based in the UK. Applications, returns and replies to officers are all online.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
E-invoicing FAQs.
Crossed ₹5 crore?
Tell us your systems. We will set up e-invoicing and keep it running.
This page is general guidance based on the GST laws, rules and notifications as they stand. It is not legal advice for your situation. Thresholds, rates and procedures change by notification and can differ by state, so please speak to us before acting on it.