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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
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.
| Mandate Status | Mandatory, Staggered Rollout |
| Mandate Scope | B2B, B2G, e-transport |
| Model Type | Clearance |
| Government Entity | Goods and Services Tax Network (GSTN) |
| Formats | JSON |
| Infrastructure / Platform | Invoice registration portals (IRP) |
| E-signature Required | E-signatures are not required from the supplier when submitting invoices to the government. |
| Key Deadlines | E-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 Mandatory | Yes. Businesses with an annual turnover exceeding ₹5 crore must issue e-invoices for B2B, B2G, and export transactions. |
| AP Mandatory | Yes |
| Peppol Available | No |
| Domestic Transactions | B2G: 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 Transactions | Exports: 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 Period | 6 years (72 months) |
| Archiving Abroad | Not allowed, invoices must be archived within India |
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