Which societies should generate E-Invoices?

Any society (seller) with an annual turnover of more than 5 Cr in any financial year preceding 2017-18 is mandated to generate E-Invoices for their GST-registered houses/debtors (buyers). (Refer to Notification No. 10/2023-Central Tax dated 10.05.2023).

Kindly note that for a society, all maintenance services are offered by the seller. It could either be an RWA, a builder or an FM company. For the latter two cases their annual turnover can easily cross 5 Cr given that they might be managing multiple societies and have other income sources.