{"id":9878,"date":"2026-01-03T13:04:35","date_gmt":"2026-01-03T13:04:35","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9878"},"modified":"2026-03-15T19:24:30","modified_gmt":"2026-03-15T19:24:30","slug":"gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/","title":{"rendered":"GST E\u2011Invoicing (AATO INR 5\u202fCr) Mandate w.e.f. FY\u202f2025\u201126"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9879\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing.jpeg\" alt=\"GST E\u2011Invoicing Mandate\" width=\"1179\" height=\"593\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing.jpeg 1179w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing-300x151.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing-1024x515.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing-768x386.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-e-invoiceing-800x402.jpeg 800w\" sizes=\"(max-width: 1179px) 100vw, 1179px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e00d442347c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e00d442347c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Applicability_Check_Threshold_Entity_for_GST_E%E2%80%91Invoicing_Mandate_AATO_INR_5%E2%80%AFCr\" title=\"Applicability Check Threshold &amp; Entity for GST E\u2011Invoicing Mandate (AATO INR 5\u202fCr)\">Applicability Check Threshold &amp; Entity for GST E\u2011Invoicing Mandate (AATO INR 5\u202fCr)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#GST_E%E2%80%91Invoicing_Mandate_Applicable_to\" title=\"GST E\u2011Invoicing Mandate Applicable to:\">GST E\u2011Invoicing Mandate Applicable to:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#GST_E%E2%80%91Invoicing_Mandate_Not_applicable_to\" title=\"GST E\u2011Invoicing Mandate Not applicable to:\">GST E\u2011Invoicing Mandate Not applicable to:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#GST_E%E2%80%91Invoicing_Mandate_required_document_Types_Coverage\" title=\"GST E\u2011Invoicing Mandate required document Types &amp; Coverage\">GST E\u2011Invoicing Mandate required document Types &amp; Coverage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#New_30%E2%80%91Day_Reporting_Rule_related_to_GST_E%E2%80%91Invoicing_Effective_1_April_2025\" title=\"New 30\u2011Day Reporting Rule related to GST E\u2011Invoicing (Effective 1 April 2025): \">New 30\u2011Day Reporting Rule related to GST E\u2011Invoicing (Effective 1 April 2025): <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Mandatory_Multi-Factor_Authentication\" title=\"Mandatory Multi-Factor Authentication \">Mandatory Multi-Factor Authentication <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Compliance_Checklist_related_to_GST_E%E2%80%91Invoicing\" title=\"Compliance Checklist related to GST E\u2011Invoicing\">Compliance Checklist related to GST E\u2011Invoicing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Case-Insensitive_IRN_Generation_Effective_1_June_2025\" title=\"Case-Insensitive IRN Generation (Effective 1 June 2025)\">Case-Insensitive IRN Generation (Effective 1 June 2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Fresh_Invoice_Series_System_Updates\" title=\"Fresh Invoice Series &amp; System Updates\">Fresh Invoice Series &amp; System Updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#ERP_Software_Integration_Process_Controls\" title=\"ERP \/ Software Integration &amp; Process Controls\">ERP \/ Software Integration &amp; Process Controls<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Compliance_Risks_if_Not_Followed\" title=\"Compliance Risks if Not Followed\">Compliance Risks if Not Followed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Consequences_of_Non%E2%80%91Compliance_of_GST_E%E2%80%91Invoicing_Mandate\" title=\"Consequences of Non\u2011Compliance of GST E\u2011Invoicing Mandate\">Consequences of Non\u2011Compliance of GST E\u2011Invoicing Mandate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-e%e2%80%91invoicing-aato-inr-5-cr-mandate-w-e-f-fy-2025%e2%80%9126\/#Summary_of_E-Invoicing_Mandate_Changes_FY_2025-26\" title=\"Summary of E-Invoicing Mandate Changes (FY 2025-26)\">Summary of E-Invoicing Mandate Changes (FY 2025-26)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Applicability_Check_Threshold_Entity_for_GST_E%E2%80%91Invoicing_Mandate_AATO_INR_5%E2%80%AFCr\"><\/span><span style=\"color: #000080;\"><strong>Applicability Check Threshold &amp; Entity for GST E\u2011Invoicing Mandate (<\/strong><strong>AATO INR 5\u202fCr)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Applicability \u2013 AATO INR 5\u202fCr Threshold: E\u2011invoicing is mandatory for businesses whose Aggregate Annual Turnover (AATO) exceeds INR5 crore in any financial year since FY\u202f2017\u201118, based on PAN level\u2014this includes all GST registrations under that PAN. \u00a0From 1 April 2025, any entity with PAN-level AATO \u2265 INR10 crore must strictly upload invoices within 30 days to avoid rejection and ITC denial. Businesses crossing INR5 crore are already within the e-invoicing regime, with the 30-day timeline tightening compliance for mid-sized firms. Taxpayer must ensure your systems, processes, and teams are aligned well before the new financial year starts. (Governed by Rule 48(4) of CGST Rules, 2017).<\/p>\n<p>GST E\u2011Invoicing Mandate in case Aggregate turnover exceeded applicable limit in any FY since 2017-18 \u2013 INR 500 Cr \u2192 INR 100 Cr \u2192 INR 50 Cr \u2192 INR 20 Cr \u2192 INR 10 Cr (as notified from time to time)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_E%E2%80%91Invoicing_Mandate_Applicable_to\"><\/span><span style=\"color: #000080;\"><strong>GST E\u2011Invoicing Mandate<\/strong> Applicable to:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>B2B supplies<\/li>\n<li>Exports<\/li>\n<li>Deemed exports<\/li>\n<li>SEZ supplies (SEZ Developer\/Unit \u2013 subject to notifications)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_E%E2%80%91Invoicing_Mandate_Not_applicable_to\"><\/span><span style=\"color: #000080;\"><strong>GST E\u2011Invoicing Mandate<\/strong> Not applicable to:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>B2C invoices (QR Code applies separately)<\/li>\n<li>Delivery challans (except where notified)<\/li>\n<\/ul>\n<p>GST E\u2011Invoicing Entity is NOT exempt: (Exempt: SEZ units*, insurance, banking, NBFCs, GTA, passenger transport, cinema exhibitors, govt departments)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_E%E2%80%91Invoicing_Mandate_required_document_Types_Coverage\"><\/span><span style=\"color: #000080;\"><strong>GST E\u2011Invoicing Mandate required document Types &amp; Coverage<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mandatory for issuance of B2B invoices, B2G supplies, Exports (goods &amp; services), &amp; Deemed exports. Covers taxable, exempt, and export supplies under the same PAN. Following are Exempt entities (even if turnover threshold exceeded)<\/p>\n<ul>\n<li>SEZ units (not developers)<\/li>\n<li>Banks &amp; NBFCs<\/li>\n<li>Insurance companies<\/li>\n<li>Goods Transport Agencies (GTAs)<\/li>\n<li>Passenger transport services<\/li>\n<li>Multiplex cinemas.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"New_30%E2%80%91Day_Reporting_Rule_related_to_GST_E%E2%80%91Invoicing_Effective_1_April_2025\"><\/span><span style=\"color: #000080;\"><strong>New 30\u2011Day Reporting Rule related to GST E\u2011Invoicing (Effective 1 April 2025): <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Businesses with AATO \u2265 INR10 crore must upload invoices, credit notes, and debit notes to the Invoice Registration Portal (IRP) within 30 days of issue. Invoices beyond this 30-day window will be rejected by IRP and deemed invalid. \u00a0Affected documents lose legal status; recipients will be denied Input Tax Credit (ITC) (\u201cNo IRN = No ITC\u201d).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Multi-Factor_Authentication\"><\/span><span style=\"color: #000080;\"><strong>Mandatory Multi-Factor Authentication <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To strengthen security and data integrity, MFA (two-factor authentication) is now mandatory for accessing the e-Invoice and e-Way Bill portals for all taxpayers, regardless of turnover, from 1 April 2025.<\/p>\n<ul>\n<li>Earlier, MFA was rolled out in phases based on turnover (e.g., INR20 crore, INR5 crore) during early 2025.<\/li>\n<li>Make sure all GST portal logins (especially for e-invoicing\/e-way bills) include MFA setup (OTP via registered mobile\/Sandes app).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_Checklist_related_to_GST_E%E2%80%91Invoicing\"><\/span><span style=\"color: #000080;\"><strong>Compliance Checklist related to GST E\u2011Invoicing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Review turnover across all GST registrations under PAN. Upgrade ERP\/billing systems for Real\u2011time reporting, 30\u2011day upload cutoff &amp;Mandatory Multi\u2011Factor Authentication for IRP login. GST taxpayer must strengthen internal SOPs:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Timely invoice generation<\/li>\n<li>IT system validation<\/li>\n<li>Staff training on new deadlines<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Case-Insensitive_IRN_Generation_Effective_1_June_2025\"><\/span><span style=\"color: #000080;\"><strong>Case-Insensitive IRN Generation (Effective 1 June 2025)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>From 1 April 2025, taxpayers with an Annual Aggregate Turnover of INR 10 crore and above must report\/upload e-invoices (including credit &amp; debit notes) to the Invoice Registration Portal within 30 days from the invoice date.<\/p>\n<ul>\n<li>If an invoice is dated 1 April 2025, it cannot be uploaded after 30 April 2025.<\/li>\n<li>The IRP system will reject entries beyond this 30-day window.<\/li>\n<\/ul>\n<p>Previously, this 30-day restriction applied only to taxpayers with turnover above INR100 crore. The lowered threshold to INR10 crore significantly broadens the compliant group.<\/p>\n<p>The Invoice Registration Portal will treat invoice\/document numbers as case-insensitive for IRN generation from 1 June 2025. Invoice numbers will be auto-converted to uppercase during IRN generation. This aims to avoid duplicate IRNs due to letter-case differences and align with GSTR-1 reporting behavior<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Fresh_Invoice_Series_System_Updates\"><\/span><span style=\"color: #000080;\"><strong>Fresh Invoice Series &amp; System Updates<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>While not strictly part of the e-invoicing mandate, many systems are recommending that fresh invoice series be started from 1 April 2025 to align with updated compliance validations in the GST and E-Way Bill systems. This avoids numbering conflicts and ensures proper linkage with IRN generation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"ERP_Software_Integration_Process_Controls\"><\/span><span style=\"color: #000080;\"><strong>ERP \/ Software Integration &amp; Process Controls<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Given the tightened timelines and system restrictions:<\/p>\n<ul>\n<li>Ensure ERP\/accounting software is fully integrated with Invoice Registration Portal with real-time or near real-time reporting.<\/li>\n<li>Internal controls must flag invoices approaching the 30-day window to avoid rejections.<\/li>\n<li>Early automation reduces manual errors and liability risk.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_Risks_if_Not_Followed\"><\/span><span style=\"color: #000080;\"><strong>Compliance Risks if Not Followed<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Late reporting (&gt;30 days) = Invoice Registration Portal will reject the e-invoice<\/li>\n<li>No IRN \u2192 invoice may be treated as invalid for claiming ITC<\/li>\n<li>Manual late reporting (especially above INR10 cr turnover) will attract audit and denial of ITC exposure<\/li>\n<li>ERP or process delays can cascade into GSTR-1 \/ GSTR-3B mismatches<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Non%E2%80%91Compliance_of_GST_E%E2%80%91Invoicing_Mandate\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Non\u2011Compliance of GST E\u2011Invoicing Mandate<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 235px;\" width=\"1069\">\n<tbody>\n<tr>\n<td><strong>Non\u2011Compliance Action<\/strong><\/td>\n<td><strong>Consequence<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Invoice not uploaded within 30 days<\/td>\n<td>IRP rejection; becomes invalid<\/td>\n<\/tr>\n<tr>\n<td>No Invoice Reference Number (IRN)<\/td>\n<td>ITC disallowed for recipient<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Both supplier and recipient are impacted\u2014no ITC for the buyer and legal risk for the supplier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Summary_of_E-Invoicing_Mandate_Changes_FY_2025-26\"><\/span><span style=\"color: #000080;\"><strong>Summary of E-Invoicing Mandate Changes (FY 2025-26)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 332px;\" width=\"1073\">\n<thead>\n<tr>\n<td><strong>Change<\/strong><\/td>\n<td><strong>Effective From<\/strong><\/td>\n<td><strong>Key Impact<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>30-day reporting rule widened to INR10 Cr+<\/td>\n<td>1 Apr 2025<\/td>\n<td>Stricter reporting timeline<\/td>\n<\/tr>\n<tr>\n<td>MFA mandatory for all taxpayers<\/td>\n<td>1 Apr 2025<\/td>\n<td>Enhanced portal security<\/td>\n<\/tr>\n<tr>\n<td>Case-insensitive No Invoice Reference Number handling<\/td>\n<td>1 Jun 2025<\/td>\n<td>Prevent No Invoice Reference Number duplicates<\/td>\n<\/tr>\n<tr>\n<td>A fresh invoice series recommended<\/td>\n<td>FY 25-26 start<\/td>\n<td>Better compliance &amp; system alignment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-10255\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form-.jpeg\" alt=\"GST form and Due date \" width=\"1154\" height=\"1455\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form-.jpeg 885w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form--238x300.jpeg 238w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form--812x1024.jpeg 812w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form--768x968.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/GST-form--800x1009.jpeg 800w\" sizes=\"(max-width: 1154px) 100vw, 1154px\" \/><\/p>\n<p><span style=\"color: #000080;\"><strong>Our services include:<\/strong><\/span><\/p>\n<p>1. ROC, MCA &amp; LLP compliances<br \/>\n2. \u2060Incorporation of Companies\/LLPs and related filings<br \/>\n3. \u2060Annual &amp; event-based compliances<br \/>\n4. \u2060Drafting of resolutions, minutes, notices &amp; agreements<br \/>\n5. \u2060Secretarial Audit &amp; Compliance Management<br \/>\n6. \u2060Support to CA\/CS\/CMA firms on outsource basis<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Applicability Check Threshold &amp; Entity for GST E\u2011Invoicing Mandate (AATO INR 5\u202fCr) Applicability \u2013 AATO INR 5\u202fCr Threshold: E\u2011invoicing is mandatory for businesses whose Aggregate Annual Turnover (AATO) exceeds INR5 crore in any financial year since FY\u202f2017\u201118, based on PAN level\u2014this includes all GST registrations under that PAN. \u00a0From 1 April 2025, any entity with &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[1261],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9878"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9878"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9878\/revisions"}],"predecessor-version":[{"id":10257,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9878\/revisions\/10257"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}