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

Taxpayers in India are now able to fetch e-invoices from the GST Portal
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.
GSTN enforces a 30-day window for e-invoice reporting via IRP
The Indian government has established a time limit to report invoices in the Invoice Registration Portal (IRP) as of 1 November 2023.
Another GST taxpayer group expected to adopt e-invoicing by 2024
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).
Mandatory e-invoicing threshold halved in India from 1 August 2023
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.
7-day timeline for reporting invoices via IRP Portal
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.
E-invoicing obligation scope might be further extended by CBIC
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.
Indian GST Council considers introducing new invoice registration portals
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.
India further extends the scope of the e-invoicing mandate
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).
CBIC waives penalty on non-compliance to QR code till 1 July 2021
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.
Taxpayers in India: How is the e-invoicing mandate affecting you?
From 1 April 2021, the e-invoicing infrastructure in India will become mandatory for all businesses with an annual turnover exceeding 50 crore INR.
Country specifications
E-Invoicing/CTC Model:
Hard-clearance
Mandatory Infrastructure:
IRP
Mandatory Format:
JSON
Mandatory for Issuing:
– 1 January 2021 – businesses > Rs. 100 Crore (ca EUR 11.200.000)
– 1 April 2021 – businesses > Rs. 50 Crore (ca EUR 5.600.000)
– 1 April 2022 – businesses > Rs. 20 Crore (ca EUR 2.400.000)
– 1 October 2022 – businesses > Rs. 10 Crore (ca EUR 1.400.000)
– 1 August 2023 – businesses > 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

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