✅ Goods transport value ₹50,000 se zyada ho
✅ Interstate ya Intrastate dono pe lagu
❌ Services pe nahi lagta
❌ Exempt goods pe nahi (milk, vegetables, etc.)
E-Invoice — Kab Chahiye?
✅ Annual turnover ₹5 crore se zyada (FY 2023-24+)
✅ Sirf B2B invoices pe lagu
❌ B2C transactions pe nahi
Steps: Invoice → IRP portal upload → IRN + QR milega → Yahan fill karo