The new feature in the EWB system aims to allow taxpayers in Kerala State to <a href="https://www.gst.gov.in/newsandupdates/read/576" target="_blank" rel="noopener">generate EWB for goods</a> covered under Chapter 71.&nbsp;&nbsp;
&nbsp;
The feature excludes the generation of EWB for imitation jewelry and applies only to the intrastate movement of those goods within Kerala.&nbsp;&nbsp;
&nbsp;
For imitation jewelry goods, the taxpayers can continue generating EWB using the usual option in the system.&nbsp;

A new option for generating E-Way Bills for gold was added to the EWB system, becoming effective from January 20, 2025.&nbsp;

Introduction of E-Way Bill (EWB) for gold in Kerala state

The <a href="https://www.gst.gov.in/newsandupdates/read/461" target="_blank" rel="noopener">glossary</a> describes what is e.g. an e-invoicing, the Invoice Registration Portal (IRP), the Invoice Reference Number (IRN), the difference between Debit and Credit Note and the e-invoice QR code. The list is broader and explains also the technical matters e.g. JSON format and API connection for e-invoice reporting via IRP.
&nbsp;
The <a href="https://www.gst.gov.in/newsandupdates/read/461" target="_blank" rel="noopener">guide</a> further explains the details of the e-invoicing processes, as well as what taxpayers are in and out of scope and the document types that must be reported.
&nbsp;
The published materials do not introduce any changes to the current system. Instead, they serve as an educational source aimed to help businesses better understand their obligations by getting insights into how the E-Invoicing system operates.
&nbsp;
Additionally, earlier on 27 November 2024 the GSTN published an <a href="https://services.gst.gov.in/services/advisoryandreleases/read/553" target="_blank" rel="noopener">Advisory No. 553</a> document on the <a href="https://tutorial.gst.gov.in/downloads/news/authosied_e_invoice_verification_apps.pdf" target="_blank" rel="noopener">authorized B2B e-invoice verification apps</a>, to ensure that taxpayers have up-to date details regarding the approved apps. These mobile apps will allow buyers to verify the authenticity of an issued invoice, by scanning the respective QR code. This will simplify the invoice verification process, making it convenient for the buyers to verify their documents.
&nbsp;
&nbsp;

On 29 November 2024, the GSTN published an <a href="https://www.gst.gov.in/newsandupdates/read/461" target="_blank" rel="noopener">Advisory No. </a>461, it contains the glossary on e-invoicing and a step-by-step guide to help taxpayers understand and implement mandatory e-invoicing requirements.

India releases educational materials for taxpayers on E-Invoicing system

On 5 November 2024, the Goods and Services Tax Authority (GSTN) in India&nbsp;<a href="https://einvoice.gst.gov.in/einvoice/newsandupdates/time-limit">announced</a> that taxable persons with annual aggregate turnover (AATO) INR 10 crores and above (ca. EUR 110 000) will have a 30-day window to&nbsp;<a href="https://www.pagero.com/compliance/solutions/gst-e-invoicing">report&nbsp;e-invoices</a>&nbsp;as of 1 April 2025.
&nbsp;
The IRP portal passes validations that prevent taxpayers from reporting electronic invoices surpassing 30 days. For instance, an invoice with a date equivalent to 1 April 2025 will not be allowed to be reported after 30 April 2025.
&nbsp;
The GSTN clarifies in the announcement that this new requirement applies to all document types: invoices, credit notes, and debit notes.

The Indian government has lowered a threshhold covering taxpayers with an AATO of INR 10 crores and above to report invoices in the Invoice Registration Portal (IRP) as of 1 April 2025.

GSTN lowers a threshold of a 30-day window for IRP e-invoice reporting

The Goods and Services Tax Network (GSTN) will introduce a new <a href="https://tutorial.gst.gov.in/downloads/news/final_faqs_on_ims_22_09_2024.pdf" target="_blank" rel="noopener">Invoice Management System (IMS)</a> on the GST portal starting 1 October 2024. This system will help make Input Tax Credit (ITC) claims easier by allowing taxpayers to accept, reject, or keep invoices pending for later review. Both regular taxpayers and those using the Quarterly Return Monthly Payment (QRMP) scheme will benefit from this feature.
&nbsp;
The main benefits of the IMS include making it easier to fix invoice mistakes between suppliers and buyers, as well as ensuring more explicit ITC claims. If an invoice is accepted, it will automatically appear in the taxpayer's GSTR-2B and GSTR-3B forms. The rejected records will appear under the "ITC Rejected" section of the respective GSTR-2B, which will not auto-populate in FORM GSTR 3B.
&nbsp;
Other features include automatic acceptance of invoices if no action is taken and options for correcting invoices and credit notes. This system will make GST compliance more efficient, but businesses will need to carefully check their invoices to ensure correct ITC claims.

The new IMS system with this feature aims to improve accuracy, transparency, and efficiency in managing GST invoices, reducing mismatches, and ensuring compliance without burdening taxpayers.

New invoice Accept or Reject features of IMS system now available for taxpayers in India

On 9 September 2024, at the GST Council&rsquo;s <a href="https://pib.gov.in/PressReleasePage.aspx?PRID=2053233" target="_blank" rel="noopener">54th meeting</a>, it was recommended to roll out a B2C e-invoicing pilot in the country.
&nbsp;
The Council&rsquo;s recommendation is based on the positive results of the previous B2B e-invoicing implementation. An additional benefit raised by the council is the opportunity this will provide to the end customer, who should be able to verify the invoice reporting in the GST return.
&nbsp;
The pilot will be implemented in selected states and sectors on a voluntary basis.

GST Council recommends rolling out a pilot for B2C e-invoicing, highlighting the probable benefits in retail, such as increased efficiency for businesses, cost-effectiveness and eco-friendliness.

India considers e-invoicing for the B2C sector

On 21 February 2024, the Goods and Services Tax Network (GSTN) issued a <a href="https://www.gst.gov.in/newsandupdates/read/624">notice</a>, rolling out an upgraded e-invoice master information <a href="https://einvoice.gst.gov.in">portal</a>. This initiative marks one year from:
<ul>
<li>Successful introduction of five new IRP portals;</li>
<li>E-invoice master information portal; and</li>
<li>E-invoice QR Code Verifier application.</li>
</ul>
Main new features in the portal
<ul>
<li>Automatic e-invoice exemption list: Monthly publication of GSTINs with e-invoice exemptions;</li>
<li>PAN-based search: Instantly check e-invoice enablement status using PAN or GSTIN;</li>
<li>Improved accessibility compliance and UI/UX: Adherence to GIGW guidelines for enhanced accessibility features;</li>
<li>Daily IRN count statistics: Stay informed with daily IRN generation count statistics;</li>
<li>Dedicated section on mobile app: Find information and support for the e-invoice QR Code Verifier app.</li>
</ul>
Furthermore, the GSTN has introduced an internal e-invoice comprehensive health dashboard for heightened ecosystem monitoring.
&nbsp;
Other key highlights
<ul>
<li>Expansion of IRP portals: Seamless reporting through the operation of six IRP portals;</li>
<li>E-invoicing reporting accessibility: All eligible taxpayers can report e-invoices through any of the six IRP portals, online, via APIs, or through a mobile app, all free of cost;</li>
<li>Hourly auto-population of e-invoices: Ongoing efforts to enable hourly auto-population of e-invoices in GSTR-1 via NIC-IRP;</li>
<li>E-invoice download: Buyers and sellers can access e-invoice download for the past six months;</li>
<li>E-invoice QR code verifier app: Verify e-invoices and search IRN functionality available for online verification.</li>
</ul>
The list of enhancements continues to expand, and an upgraded version of the e-invoice verifier app, equipped with new features, is set to be launched soon.

GSTN has recently introduced an enhanced electronic invoice key information portal, showcasing its ongoing commitment to improving taxpayer services.

GSTN unveils enhanced e-invoice master information portal

On 3 October 2023, the Goods and Services Tax Network (GSTN) in India published its&nbsp;<a href="https://www.gst.gov.in/newsandupdates/read/605" target="_blank" rel="noopener">advisory</a>&nbsp;on downloading of invoices&nbsp;in JSON format from the GST portal.
&nbsp;
&nbsp;
From now on, taxpayers in India are able to both manually view and download JSON e-invoices, as well as automatically fetch these through GST Suvidha Provider or an Authorized Intermediary.
&nbsp;
&nbsp;
There are two important aspects of the new functionality:
&nbsp;
<ul>
<li>&nbsp;The GST Portal combines e-invoices reported across all six IRPs;</li>
<li>Invoices are available only for up to 6 months from the date of IRN generation.</li>
</ul>
&nbsp;

The Indian Goods and Services Tax Network announced a comprehensive guidance and FAQ page on the download functionality of e-invoices in the JSON format.

Taxpayers in India are now able to fetch e-invoices from the GST Portal

On 13 September 2023, the Goods and Services Tax Authority (GSTN) in India <a href="https://www.gst.gov.in/newsandupdates/read/602" target="_blank" rel="noopener">announced</a> that taxpayers will have a 30-day window to <a href="https://www.pagero.com/compliance/solutions/gst-e-invoicing" target="_blank" rel="noopener">report e-invoices</a> from 1 November 2023 onwards. This new regulation applies to taxable persons with annual aggregate turnover (AATO) greater than INR 100 crores (ca. EUR 11 million).
&nbsp;
The IRP portal passes validations that prevent taxpayers from reporting electronic invoices surpassing 30 days. For instance, an invoice with a date equivalent to 1 November 2023 will not be allowed to be reported after 30 November 2023.
&nbsp;
The GSTN also clarifies in the announcement that all document types will be in the scope of this new requirement: invoices, credit notes, and debit notes.
&nbsp;
&nbsp;
&nbsp;
&nbsp;

The Indian government has established a time limit to report invoices in the Invoice Registration Portal (IRP) as of 1 November 2023.

GSTN enforces a 30-day window for e-invoice reporting via IRP

Currently, the <a href="https://gstcouncil.gov.in/" target="_blank" rel="noopener">Goods and Services Tax</a> (GST) is taking steps to implement e-invoices, which will eventually lead to the dispensing of the e-way bill system. Taxpayers with turnovers above INR 1.5 crores (ca. EUR 168 000) will be mandated to use e-invoicing as part of the initiative. Moreover, the new requirement will probably affect taxable persons mentioned from next year onward.
&nbsp;
Since the government began implementing e-invoicing a few years ago, the scope has grown gradually. The proposed change to lower the turnover threshold to INR 1.5 crores would bring more businesses under the ambit of e-invoicing. However, a formal announcement has not yet been made by the government.

As of 2024, e-invoicing is expected to become mandatory for GST taxpayers with an annual turnover over INR 1.5 crores (ca. EUR 168 000).

Another GST taxpayer group expected to adopt e-invoicing by 2024

According to the Notification, as of 1 August 2023, all businesses with turnovers exceeding INR 5 crores (ca. EUR 560 000) must integrate their systems and clear invoices via the <a href="https://einvoice1.gst.gov.in/Home/UserRegistration" target="_blank" rel="noopener">IRP</a> platform before sharing invoices with customers.
&nbsp;
Notification No. 10/2023 is available <a href="https://taxinformation.cbic.gov.in/view-pdf/1009732/ENG/Notifications" target="_blank" rel="noopener">here</a>.

On 10 May 2023, the Indian Ministry of Finance issued Notification No. 10/2023, which reduces the threshold limit for complying with the GST e-invoicing system from INR 10 to 5 crores.

Mandatory e-invoicing threshold halved in India from 1 August 2023

The<a href="https://www.gst.gov.in/newsandupdates/read/577" target="_blank" rel="noopener"> Goods and Services Tax Network</a> of India <a href="https://www.gst.gov.in/newsandupdates/read/578" target="_blank" rel="noopener">announced</a> its advisory on imposing a timeline for invoice reports through the <a href="https://einvoice1.gst.gov.in/Home/UserRegistration" target="_blank" rel="noopener">IRP Portal</a>.
&nbsp;
The advisory covers an imposition of a time limit on old invoices reporting within the e-invoice IRP portals for taxpayers with Annual Aggregate Turn Over (AATO) more or equal to INR 100 crores (ca. EUR 11 million).
&nbsp;
The report of invoices issued in seven days or more will not be allowed on the reporting date for taxpayers.
&nbsp;
This limitation applies to all document types (including credit/debit notes) for which IRN is to be generated.
&nbsp;
The 7-day timeline requirement is proposed to take effect from 1 May 2023.

The Indian GSTN imposes a 7-day time limit on reporting invoices through the IRP portal for taxpayers with a certain minimum annual turnover amount.

7-day timeline for reporting invoices via IRP Portal

India uses a clearance CTC model centered around the mandatory infrastructure <a href="https://www.gstzen.in/a/e-invoice-registration-portal.html" target="_blank" rel="noopener">Invoice Registration Portal</a> (IRP). The gradual lowering of the threshold for electronic invoicing is a means of getting more taxpayers to transmit e-invoices and tax data using IRP.
&nbsp;
Since 1 April 2022, taxpayers with revenues of INR 20 crores (ca. EUR 2,4 million) are obliged to issue e-invoices. The new mandate would be the fifth segment of a now 5-part gradual roll-out that started in 2020.
&nbsp;
Lowering the threshold amount will also coincide with the <a href="https://gstcouncil.gov.in/" target="_blank" rel="noopener">Indian Goods and Services Tax Council&rsquo;s</a> objective to introduce five new IRPs, further expanding the scope and facilitating electronic invoicing for the taxpayers.

The Indian Central Board of Indirect Taxes (CBIC) has expressed interest in further lowering the e-invoicing mandate threshold. If the CBIC decides to implement this change, e-invoicing will be mandatory for all taxpayers with revenues exceeding INR 5 crores (ca. EUR 624 000) as of 1 January 2023.

E-invoicing obligation scope might be further extended by CBIC

On 28 and 29 June, the <a href="https://gstcouncil.gov.in/" target="_blank" rel="noopener">GST council</a> met for a monthly discussion on collecting higher tax revenues monthly. The premise of adding additional invoice registration portals is to facilitate invoice flow in higher numbers and at greater speeds. Furthermore, the Indian government would like to use this initiative as a means of further shrinking tax revenue leaks.
&nbsp;
The <a href="https://web.umang.gov.in/landing/department/goods-and-service-tax-network.html" target="_blank" rel="noopener">Goods and Service Tax Network</a> (GSTN), which manages the GST portal in India from an IT perspective, has contacted four separate companies to develop the new invoice portals. Expanding their number allows a more stable invoice verification and provides variety for enterprises to choose the most effective portal for their needs.
&nbsp;
Half of the legally registered businesses in India issued electronic invoices in 2021. With the introduction of more IRPs, the Indian authorities expect to broaden the scope of e-invoicing, promote transparency within billing schemes and curb tax evasion.

The Indian Goods and Service Tax (GST) Council gathered in late June to discuss introducing five new IRPs. The objective of this step was to address the scaling of invoices received and expand the scope of entities to issue electronic invoices.

Indian GST Council considers introducing new invoice registration portals

Currently, India uses a clearance CTC model centred around the mandatory infrastructure Invoice Registration Portal (IRP). The gradual lowering of the threshold is a means of getting more taxpayers to transmit e-invoices and tax data using the mandatory portal.
&nbsp;
Since 1 April 2021, taxpayers with revenues of INR 50 crores (ca. 5,6 million EUR) are obliged to issue e-invoices. The new mandate will be the fourth segment of a now 4-part gradual roll-out, started in 2020.
&nbsp;
Pagero has provided additional information regarding India&rsquo;s e-invoicing mandate requirements in earlier publications.

The Indian Central Board of Indirect Taxes (CBIC) announced a change to the e-invoicing mandate threshold. As of 1 April 2022, e-invoicing will be mandatory for taxpayers with revenues exceeding INR 20 crores (ca. 2,4 million EUR).

India further extends the scope of the e-invoicing mandate

It may be recalled that implementation of dynamic QR code was mandatory for B2C transactions in respect of companies with over INR 500 crores (approx. 58 million EUR) turnover with effect from 1 December 2020.
&nbsp;
The Indian Government had already previously announced a grace period ending on 31 March 2021. This grace period has now been extended by Notification No. 06/2021, which effectively waives fees for non-compliance with the application of QR codes on B2C invoices.
&nbsp;
&nbsp;

According to the Notification by the Central Board of Indirect Taxes and Customs (CBIC), the fine of non-compliance with provisions of B2C invoice QR code was postponed.

CBIC waives penalty on non-compliance to QR code till 1 July 2021

With several factors impacting the implementation of the mandate, here&rsquo;s a look at the latest developments from the government and why e-invoicing is the first step in bringing real benefits and opportunities for taxpayers in India.
<h4>The pressure is on for taxpayers in India</h4>
From the Indian government&rsquo;s sudden changes to e-invoicing legislation to the impact of the global pandemic, taxpayers in India are facing immense pressure to comply and adapt their businesses under unpredictable circumstances.
&nbsp;
Extensions to the e-invoicing mandate have given businesses more time to search for and wisely consider investments in solution providers that allow compliant transactions via the GST Invoice Registration Portal (IRP).
<h4>Impacts of expanding the mandate scope</h4>
From the government&rsquo;s perspective, expanding the scope of the e-invoicing mandate to include all businesses with an annual turnover of <a href="https://www.pagero.com/compliance/world-map/india/" target="_blank" rel="noopener">50cr from 1 April 2021</a> will result in huge improvements for business-to-business (B2B) tax collection. Beyond that, the audit process is simplified by automating the tax compliance element and enables businesses to process paperless returns. This supports taxpayers in their digital journey by optimising their IT environment.
&nbsp;
For taxpayers, implementing e-invoicing helps minimise credit losses, reduce processing times and decrease costs associated with invoicing processes. Replacing manual intervention with automated processes allows taxpayers more time to focus on the core elements of their business. By reallocating resources away from manual tasks, businesses can better manage internal data associated with their invoices and customer relationships.
<h4>What should taxpayers be aware of?</h4>
Currently, the Indian e-invoicing infrastructure only regulates clearance of invoices via the IRP. With no regulation of invoice distribution between issuer and receiver, post-clearance businesses still have to generate PDF or paper documents.
&nbsp;
Enabling the creation of e-invoices is a great step forward in digitialising business document flows. However, until there is a distribution mechanism in place, businesses will not get the full the benefits of digital communication, such as improved efficiency and data accuracy.
&nbsp;
There are still certain regulations within the infrastructure that remain unclear, including those surrounding e-signature and invoice triplicate.
<h4>Current landscape</h4>
The road to implementation was initially bumpy, with a shift in dates and minimum thresholds increasing from 100cr to 500cr. Even so, implementation has been a success so far. Since October 2020, invoice generation has totalled 16.08cr from over 37,000 different taxpayers, with <a href="https://economictimes.indiatimes.com/news/economy/finance/6-03-crore-gst-e-invoices-generated-in-december-2020/articleshow/80072727.cms?from=mdr" target="_blank" rel="noopener">6.03cr generated</a> in December alone.
&nbsp;
Expanding to businesses above 50cr revenue means the volume of e-invoices generated in India is going to grow exponentially. As a strong step forward in digitalising the B2B landscape in India, the threshold will inevitably change throughout the year. Being ready for any possible changes within the infrastructure is vital for all businesses to stay compliant and consistently meet the requirements put in place by the Indian government.
<h4>Update on Pagero in India</h4>
Pagero <a href="https://www.pagero.com/solutions/gst-e-invoicing/" target="_blank" rel="noopener">went live</a> with our connection to IRP in September 2020, supporting several customers with mandatory B2B e-invoicing in India. Businesses using Pagero&rsquo;s services can already comply with the extended scope of the mandate without waiting for the official deadlines.

From 1 April 2021, the e-invoicing infrastructure in India will become mandatory for all businesses with an annual turnover exceeding 50 crore INR.

Taxpayers in India: How is the e-invoicing mandate affecting you?

According to Notification No. 05/2021 issued by the Tax Authority, businesses with an aggregated turnover of INR 50 crores (approx. 5,6 million EUR) or more in any of the last three fiscal years will have to adopt e-invoicing starting from 1 April 2021.
&nbsp;
Furthermore, as of 1 April 2021, the new <a href="https://cbic-gst.gov.in/pdf/Circular_Refund_146.pdf">Circular No. 146/02/2021-GST</a> mandates taxpayers with an aggregate turnover of more than INR 500 crores (approx. 58 million EUR) to add a QR code in every B2C invoice issued.
&nbsp;
In addition, it becomes obligatory to mention a 4 or 6-digit HSN/SAC Code on supply of goods or services tax invoices. This mandate also comes into effect on 1 April 2021, as stated in the Notification No. 78/2020, and lists the following specifications:
&nbsp;
&nbsp;
<ul>
<li>For businesses with aggregate turnover up to INR 5 crores (ca. EUR 582.250), a 4-digit HSN code is mandatory for B2B invoices;</li>
<li>For businesses with aggregate turnover more than INR 5 crores, a 6-digit HSN code is mandatory for B2B and B2C invoices.</li>
</ul>

The Central Board of Indirect Taxes and Customs (CBIC) has released new regulations for e-invoicing adoption, a dynamic quick response code implementation on B2C invoices and mentioning the HSN codes for GST compliance purposes.

E-invoicing and QR code adoption for certain businesses from 1 April 2021

Since 1 January 2021 Indian taxpayers with an annual turnover greater than INR 100&nbsp;Crores&nbsp;(ca EUR 11.200.000)&nbsp;are&nbsp;required&nbsp;to&nbsp;issue e-invoices&nbsp;via IRP.&nbsp;On 8 March 2021, a notification was published whereby the Indian Government extends the e-invoicing mandate to&nbsp;businesses&nbsp;having an annual turnover exceeding INR 50 Crores (ca EUR 5.600.000), as from 1 April 2021.
&nbsp;
This notification means&nbsp;at the same time that&nbsp;the Indian government has changed their&nbsp;previous&nbsp;announcement,&nbsp;that starting from 1&nbsp;April 2021 all businesses would&nbsp;be required&nbsp;to clear invoices with IRP. Note, therefore, that SMEs are still exempted from the e-invoice&nbsp;clearance obligation.

E-invoicing obligation has been extended to companies with an annual turnover exceeding INR 50 Crores (ca EUR 5.600.000), as from 1 April 2021.

India - scope of e-invoicing mandate extended as from 1 April 2021

<h4>Agriculture Infrastructure and Development Cess</h4>
In order to finance improvement of the agriculture infrastructure, the Agriculture Infrastructure and Development Cess (AIDC) has been imposed on import of specified goods since 2 February 2021.
&nbsp;
At the same time, an additional duty of excise on petrol and diesel has been imposed and took effect immediately. To lessen the impact of AIDC levy on these products, a corresponding reduction in duty rates has been proposed.
&nbsp;
&lsquo;There is an immediate need to improve agricultural infrastructure so that we produce more, while also conserving and processing agricultural output efficiently. This will ensure enhanced remuneration for our farmers. To earmark resources for this purpose, I propose an Agriculture Infrastructure and Development Cess (AIDC) on a small number of items. However, while applying this cess, we have taken care not to put additional burden on consumers on most items,&rsquo; &mdash; said the Finance Minister in her <a href="https://www.indiabudget.gov.in/doc/Budget_Speech.pdf">Budget Speech</a>.
<h4>TDS/TCS Rates and Penalties</h4>
Tax Deducted at Source or TDS is going to be applied on the purchase of goods at the rate of 0,1%. There will be certain exceptions in cases of the aggregate consideration exceeding INR 50 lakhs and with sales and purchase expenditures constituting more than INR 10 crores (approx. Euro 1,1 million). In the absence of Presence Across Nation (PAN) in India, the TDS-rate is to be increased to 5%.
&nbsp;
Furthermore, if the payer is in default on filing their tax return, not submitting it on time, their applicable rates of TDS and TCS (that must be at least 5%) are proposed to increase to double.
&nbsp;
Full information about the new Budget can be obtained <a href="https://www.indiabudget.gov.in/doc/Budget_at_Glance/budget_at_a_glance.pdf">here</a>.
&nbsp;
Find out more how your business can be compliant in India with <a href="https://www.pagero.com/solutions/gst-e-invoicing/">Pagero</a>.
&nbsp;
* Tax Collected at Source

The new Indian Union Budget for 2021/2022 was announced on 1 February 2021 by the Finance Minister Nirmala Sitharaman. It introduces several important proposals related to the Customs Duty aimed at promoting domestic manufacturing and helping India get on to the global value chain.

New proposals on the Customs Duty and Income Tax in India

In advance of the <a href="https://www.pagero.com/compliance/world-map/india/" target="_blank" rel="noopener">Indian e-invoicing mandate</a>, Pagero went live with the connection to the Invoice Registration Portal (IRP). This new service was successfully implemented in September to assist customers in fulfilling e-invoicing clearance requirements in India.
&nbsp;
Under the new requirements, all businesses with yearly revenue of Rs 500 crore (approx. 58 million Euros) or more are mandated to start issuing <a href="https://www.pagero.com/blog/what-is-an-e-invoice-blog/" target="_blank" rel="noopener">e-invoices</a> from 1 October 2020. The Indian government also announced a grace period for all invoices generated between 1 October and 1 November 2020. In order to maintain the validity of invoices during this period, issuers have 30 days to obtain the Invoice Registration Number (IRN) and will not face a penalty. From 2 November onwards, invoice issuers are required to obtain the IRN and QR code via direct submission to the IRP.
&nbsp;
Businesses with an annual turnover exceeding Rs 100 crore are required to issue e-invoices from 1 January 2021. The government&rsquo;s goal to make e-invoicing mandatory for all B2B transactions starting from 1 April 2021.
<h4>Pagero Clearance Service</h4>
When a customer is required to issue a valid tax e-invoice, the service automatically sends it first for legal validation to the mandated infrastructure. After receiving the required confirmation, Pagero assist with the delivery of their invoice via electronic means (EDI, Interoperability, etc.), email and/or paper, taking into account business requirements of the trading parties. Full visibility of the process is provided through Pagero Online, and end customers can keep track of the clearance status for each invoice validated and distributed via Pagero.
&nbsp;
The new service will allow Pagero to deploy AR and compliance services with greater speed in new jurisdictions implementing e-invoice mandates, based on clearance models.

Achieving compliance with the Indian e-invoicing mandate ahead of the set timeline, Pagero has successfully connected customers to the Indian Invoice Registration Portal (IRP), providing a secure and compliant solution to meet GST requirements.

Pagero goes live with Indian Invoice Registration Portal connection

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Achieve GST e-invoicing compliance with Pagero

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Regulatory updates - India

E-Invoicing/CTC Model:
Hard-clearance
Mandatory Infrastructure:
IRP
Mandatory Format:
JSON
Mandatory for Issuing:
&ndash; 1 January 2021 &ndash; businesses &gt; Rs. 100 Crore (ca EUR 11.200.000)
&ndash; 1 April 2021 &ndash; businesses &gt; Rs. 50 Crore (ca EUR 5.600.000)
&ndash; 1 April 2022 &ndash; businesses &gt; Rs. 20 Crore (ca EUR 2.400.000)
&ndash; 1 October 2022 &ndash; businesses &gt; Rs. 10 Crore (ca EUR 1.400.000)
&ndash; 1 August 2023 &ndash; businesses &gt; Rs. 5 Crore (ca EUR 560.000)
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory to IRP
Archiving Period:
72 months (i.e. 6 years)
Archiving Abroad:
Allowed under conditions

India

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