E-Invoicing in India

India’s e-invoicing mandate streamlines compliance by enforcing real-time invoice validation and integration with GST systems, driving transparency, automation, and fiscal efficiency.

Country Situation

General Description

India has established a robust and tiered e-invoicing system under its goods and services tax (GST) framework, aimed at improving tax compliance, curbing fraud, and enabling real-time reporting.

Businesses that meet the specified turnover limits are required to generate invoices through government-notified invoice registration portals (IRPs), which validate and assign a unique invoice reference number (IRN) and QR code before an invoice can be considered valid. The system is fully integrated with the GST and e-waybill systems, allowing seamless data flow, faster input tax credit reconciliation, and improved audit capabilities.

The phased rollout began in 2020 and now covers businesses with turnover above ₹5 crore, with further expansions likely in the near future.

FAQs

Is e-invoicing mandatory for all businesses in India?
No. It only applies to businesses with an annual turnover exceeding ₹5 crore.
Who is the governing entity overseeing e-invoicing and digital reporting?
The Goods and Services Tax Network oversees the e-invoicing framework in India.
Is there a phased implementation? What are the key deadlines for e-invoicing compliance in India?
Yes. E-invoicing was phased in from October 2020 to August 2023. progressively lowering the turnover threshold.

- 1 October 2020: Mandatory for businesses with an aggregate turnover exceeding ₹500 crore
- 1 January 2021: Extended to businesses with turnover exceeding ₹100 crore
- 1 April 2021: Further extended to those with turnover exceeding ₹50 crore
- 1 April 2022: Threshold lowered to ₹20 crore
- 1 October 2022: Reduced to ₹10 crore
- 1 August 2023: Current threshold set at ₹5 crore
Is there a national e-invoicing platform in India?
India operates a national e-invoicing framework built around multiple (6) invoice registration portals, governed by the Goods and Services Tax Network and overseen by the Central Board of Indirect Taxes and Customs (CBIC).
Do businesses need to register for e-invoicing compliance in India?
Businesses need to register for e-invoicing compliance in India, but whether they are required to do so depends on their aggregate turnover.
How does e-invoicing work in India?
1. The supplier generates an invoice in their ERP.
2. The invoice is converted to JSON format and submitted to the IRP.
3. The IRP validates, assigns an IRN, and digitally signs the invoice.
4. The IRP returns the validated invoice with an IRN and QR code.
5. The supplier sends the invoice to the buyer (PDF, EDI, or API-based exchange).
What are the approved e-invoicing formats in India?
JSON (GST INV-1 Schema) is the only accepted format.
What is the process for foreign companies issuing e-invoices in India?
Foreign companies with GST registration in India must comply with e-invoicing. Imports are not covered, but exports must comply.
Does India require real-time reporting of invoices?
Yes. Real-time reporting to the IRP is required and the IRN must be generated before sending the invoice to the buyer.
Do non-resident companies need to comply with e-invoicing in India?
Only if they’re registered for GST in India.
What are the e-invoicing requirements for cross-border transactions in India?
Exports must be reported under e-invoicing, but imports do not require e-invoices.
Is an electronic signature required for e-invoices in India?
In India's e-invoicing system, the invoice registration portal digitally signs the invoice on behalf of the government, not on behalf of the supplier.
How should e-invoices be archived to comply with India’s regulations?
Invoices must be stored digitally for at least 6 years (72 months)in India.
Where can I find official e-invoicing guidelines for India?
https://www.gstn.org.in/ and https://www.gstn.org.in/e-invoicing for information on electronic invoicing in India.

Country Specs

Mandate StatusMandatory, Staggered Rollout
Mandate ScopeB2B, B2G, e-transport
Model TypeClearance
Government EntityGoods and Services Tax Network (GSTN)
FormatsJSON
Infrastructure / PlatformInvoice registration portals (IRP)
E-signature RequiredE-signatures are not required from the supplier when submitting invoices to the government.
Key DeadlinesE-invoicing was phased in from October 2020 to August 2023, progressively lowering the turnover threshold which is now set at ₹5 crore.

September 2024: GST council recommends pilot rollout for B2C e-invoicing.
AR MandatoryYes. Businesses with an annual turnover exceeding ₹5 crore must issue e-invoices for B2B, B2G, and export transactions.
AP MandatoryYes
Peppol AvailableNo
Domestic TransactionsB2G: Yes. Mandatory when supplying to GST-registered government entities.

B2B: Yes. Mandatory for businesses with turnover > ₹5 crore.

B2C: No. Likely to be considered for the near future.
Cross-border TransactionsExports: Businesses with an annual turnover exceeding ₹5 crore are mandated to issue e-invoices for export transactions, including goods and services sent to foreign buyers.

Imports: E-invoicing is not applicable to imports.
Archiving Period6 years
Archiving AbroadNo

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