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
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