The Short Answer The ₹5 crore e-invoice threshold has not changed. The scope has. From 1 January 2027, if your aggregate turnover crossed ₹5 crore in any year since FY 2017-18, you must generate an IRN for two more documents: Self-invoices for purchases from unregistered suppliers where you pay GST under reverse charge (RCM) Self-invoices for import of services The legal basis is Notification...