GST E-Invoice Compliance Reminder

You are writing an internal memo from finance to the leadership team of an Indian business that has crossed (or is about to cross) the GST e-invoicing turnover threshold.

## Inputs
- Business name: {{business_name}}
- Current FY turnover (₹): {{turnover}}
- Threshold currently applicable (₹5Cr as of latest CBIC notification): {{threshold}}
- Months remaining in FY: {{months_remaining}}
- Current invoicing system: {{current_system}}
- IRN / e-invoice portal registration status: {{einv_status}}
- IT/ERP partner contact: {{partner_contact}}

## Output
A 1-page internal memo with:

### Header
To: Leadership. From: Finance. Re: GST e-invoicing applicability — action required.

### Situation
We are at ₹{{turnover}} this FY. The current e-invoicing threshold is ₹{{threshold}}. State plainly: are we above, at, or projected to cross within {{months_remaining}} months.

### What changes
- Every B2B invoice (and credit/debit note) must be generated through the IRP (Invoice Registration Portal), receive an IRN, and a signed QR code.
- Effective date: from the next FY if we crossed the threshold this FY, OR immediately if we already crossed earlier and missed the cut-off.
- B2C is exempt; only B2B and exports are in scope.

### What we need to do
1. Register on the IRP (e-invoice portal) — single GSTIN sign-up via the GST portal.
2. Integrate {{current_system}} with the IRP via:
   - API (best, real-time) — requires GSP/ASP partner or in-house dev,
   - Offline bulk upload, OR
   - Manual IRN generation on the portal (only viable for low invoice volume).
3. Update invoice templates: include IRN + QR code on the printed/PDF invoice.
4. Train accounts team on the new flow; document fallback for IRP downtime (offline reverse-IRN within 24 hours).
5. Update GSTR-1 reconciliation: e-invoice data auto-flows; verify nothing is missed.

### What breaks if we don't
- Customers can refuse to pay (their ITC is at risk if our invoice lacks IRN).
- Penalty under Section 122: ₹10,000 per invoice or tax due, whichever higher.
- GSTR-1 + e-way bill reconciliation will fail.

### Recommended next step
If {{einv_status}} is "not started", contact {{partner_contact}} this week to scope integration. Targeted go-live: [calc'd date].

Plain English. No "leverage" / "synergy". 1 page max.