GST E-Invoicing Compliance Checklist

Applicability test against the notified turnover threshold, IRN-generation and QR-code compliance, and the penalty exposure of an invoice issued without a valid IRN.

Free · CORAA original — SA-aligned

Updated 28 Jul 2026

Basis

Aggregate turnover (PAN-based) threshold, any preceding FY from 2017-18

Core requirement

IRN generated on IRP before invoice issuance + QR code

If missing

Invoice treated as not issued — ITC and Sec 122 penalty risk

Format

Microsoft Word (.docx)

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Your firm — letterhead

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Audit firm name

Audit firm address

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Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Registered person / entity name

GSTIN

PAN

Financial year ended

Date of report

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GST E-Invoicing Compliance Checklist

31 July 2026

GST E-INVOICING COMPLIANCE CHECKLIST

Entity: {{client_name}} · GSTIN: {{gst_no}} · Financial year ended: {{period_end}}

A. Applicability test

E-invoicing applies once aggregate turnover (PAN-based, across all GSTINs, in any preceding financial year from 2017-18 onward) crosses the notified threshold. The threshold has been progressively lowered by successive notifications — verify the currently applicable figure for the year under review rather than assuming a prior year's threshold still holds.

Test	Result
Aggregate turnover in any preceding year from FY 2017-18 (₹)
Currently notified threshold (verify for the year) (₹)
E-invoicing applicable? (Y/N)

B. Exempt categories (verify current list)

Special Economic Zone (SEZ) units (SEZ developers are NOT exempt).
Insurers, banking companies, financial institutions, and NBFCs.
Goods Transport Agencies (GTA) supplying transport of goods by road.
Suppliers of passenger transportation service.
Suppliers of services by way of admission to exhibition of cinematograph films in multiplex screens.
Government departments and local authorities (per notification).

C. Compliance testing (for entities where e-invoicing applies)

Invoice Reference Number (IRN) generated on the Invoice Registration Portal (IRP) before the invoice is issued to the recipient — an invoice issued without a valid IRN is treated as not having been issued at all under the CGST Rules.
QR code (containing the IRN and key invoice particulars) printed on every e-invoice.
Time limit for IRN generation from invoice date complied with (a reporting window applies for larger taxpayers under later notifications — verify the currently applicable window).
Credit notes and debit notes also reported for e-invoice generation where the entity is above the applicable threshold — not just invoices.
B2B and export invoices covered; B2C invoices tested separately against the dynamic QR code requirement (a related but distinct compliance for large taxpayers).

D. Penalty exposure

An invoice issued without the required IRN is treated as not a valid tax invoice — the recipient's ITC claim on that invoice is at risk, and the supplier faces a penalty for non-issuance of invoice under Section 122 (typically 100% of the tax due or ₹10,000, whichever is higher, per invoice — verify the currently applicable amount) in addition to a separate penalty for each instance of non-compliance with the e-invoicing rules.

Prepared by: ____________________ Reviewed by: ____________________

Date: 31 July 2026

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What’s inside

An excerpt from the template.

GST E-INVOICING COMPLIANCE CHECKLIST

Entity: ___ · GSTIN: ___ · Financial year ended: ___

A. Applicability test

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

How is the e-invoicing turnover threshold tested?

Aggregate turnover is tested PAN-wide (across all GSTINs registered under the same PAN), and the test looks at whether the threshold was crossed in ANY preceding financial year starting from FY 2017-18 — once crossed in any one year, e-invoicing applies going forward even if a later year's turnover falls below the threshold.

What happens if an invoice is issued without generating an IRN?

Under the CGST Rules, an e-invoice not accompanied by a valid IRN is not treated as a valid tax invoice at all — this puts the recipient's input tax credit on that invoice at risk and exposes the supplier to a penalty for non-issuance of invoice, separate from any late-fee or interest consequence.

Are all B2B supplies covered, or only certain transaction types?

E-invoicing (where applicable to the entity) covers B2B supplies, exports, and supplies to SEZ units/developers, plus credit and debit notes issued in relation to these. B2C supplies are covered by a separate, related requirement (dynamic QR code) rather than IRN generation. Exempt entity categories (SEZ units, banks/NBFCs/insurers, GTA, passenger transport, cinema exhibitors, and specified government bodies) sit outside e-invoicing regardless of turnover.

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