TaxTMI 
TaxTMI 
In my case the turnover had crossed the e-invoicing threshold limit 2 years ago. The total volume of B2B transactions in last 5 years are less than 4% of the total turnover. Due to such a small volume in B2B transactions my accounting team was neither trained nor familiar with the e-invoicing requirements.
Case Laws on E-Invoicing under GST Law
19 Jun 2025 
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E-invoicing mandatory for B2B supplies when turnover exceeds threshold; noncompliant invoices are not valid.
E-invoicing is mandatory for taxable persons whose aggregate turnover has exceeded the statutory threshold and applies to B2B supplies irrespective of their share in total turnover. Taxpayers above the higher turnover bracket must begin e-invoicing within a short prescribed window, while those below may commence without that expedited deadline. Invoices not issued as per e-invoicing provisions will not be treated as valid invoices. (AI Summary)
E-invoicing is mandatory for taxable persons whose aggregate turnover has exceeded the statutory threshold and applies to B2B supplies irrespective of their share in total turnover. Taxpayers above the higher turnover bracket must begin e-invoicing within a short prescribed window, while those below may commence without that expedited deadline. Invoices not issued as per e-invoicing provisions will not be treated as valid invoices. (AI Summary)