GST E-Invoicing Applicability: ₹5 Crore Thresholds, QR Codes & Exemptions Guide
Complete statutory manual on GST e-invoicing under Rule 48(4) of the CGST Rules. Understand the mandatory ₹5 Crore aggregate turnover threshold, 30-day reporting time-limit on Invoice Registration Portals (IRP), B2B and export invoice flows, dynamic B2C QR codes, non-applicability exemptions (SEZ, insurance, GTA), and penalties under Section 122.

