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Under GST laws in India, any business whose Aggregate Annual Turnover (AATO) crossed ?5 Crore in any financial year from FY 2017–18 onwards is legally mandated to issue e-invoices for B2B transactions and exports.
Determining whether e-invoicing applies to your business isn't always straightforward—especially with multi-GSTIN entities, fluctuating yearly turnovers, and specific sector exemptions. At OBG Outsourcing Private Limited, we provide end-to-end E-Invoicing Applicability Assessments to clarify your legal obligations and set up seamless compliance processes.
Why Is an Assessment Critical?
The Historical Turnover Trap: E-invoicing applicability is based on your peak turnover since 2017–18. Even if your current financial year’s turnover drops below ?5 Crore, you are still legally required to generate e-invoices if you crossed it in any prior year.
Severe Penalties for Non-Compliance: Issuing a standard invoice when required to issue an e-invoice carries a penalty of 100% of the tax due or ?10,000 per invoice (whichever is higher).
Buyer ITC Blockage: If you issue non-compliant invoices, your B2B customers cannot claim Input Tax Credit (ITC), damaging your client relationships and vendor ratings.
Tight Reporting Timeframes: Taxpayers with turnover crossing specified thresholds face strict time limits (such as a 30-day reporting window) to upload invoices to the Invoice Registration Portal (IRP).
Our E-Invoicing Assessment Scope
Our taxation and GST experts conduct a comprehensive review across all your PAN-linked entities to give you definitive clarity.
| Scope Area | What We Analyze |
|---|---|
| Historical Turnover Audit | Evaluation of PAN-level turnover from FY 2017–18 to present across all GSTINs. |
| Transaction Classification | Categorization of sales (B2B, B2C, Exports, SEZ, Deemed Exports) to map precise e-invoicing triggers. |
| Exemption Analysis | Verification against statutory exemptions (e.g., GTAs, Banking/NBFCs, SEZ Units, Passenger Transport). |
| ERP & Workflow Readiness | Assessment of your current billing software (Tally, Zoho, SAP, custom ERP) to map API integration requirements. |
| Vendor/Client ITC Risk | Review of historic invoices to identify potential non-compliance risks or blocked Input Tax Credits. |
Key Scenarios Requiring Assessment
You should schedule an assessment immediately if:
Your aggregate turnover across India is close to or has crossed the ?5 Crore threshold in any financial year.
You operate multiple business verticals or GSTINs under a single PAN.
You engage in B2B transactions, exports, or SEZ sales.
You received a notice or query from tax authorities regarding non-generation of Invoice Reference Numbers (IRN).
What OBG Outsourcing Delivers
When you partner with OBG Outsourcing Private Limited, you receive an actionable roadmap:
Official Applicability Report: A formal legal opinion signed by our GST specialists detailing whether e-invoicing applies to your business and from which exact date.
Exemption Certification: Written documentation confirming exemption criteria if your business falls into an exempt sector.
IRP & ERP Integration Support: Strategic guidance on connecting your accounting software directly to government-approved Invoice Registration Portals (IRPs) via APIs.
Standard Operating Procedures (SOPs): Customized workflows for your accounts team to manage Debit/Credit notes, cancellations, and E-Way bill auto-population seamlessly.
Why Choose OBG Outsourcing Private Limited?
Expert-Led Compliance: Backed by years of experience in corporate taxation, bookkeeping, and regulatory accounting.
End-to-End Execution: We don't just advise—we assist in registering on the IRP portal, re-configuring invoice formats, and training your finance team.
Zero-Error Assurance: We safeguard your business against tax penalties and ensure your buyers never face ITC rejection.
Software We Use
