Regulatory updates - India

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

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for India.
February 26 2024

GSTN unveils enhanced e-invoice master information portal

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

October 12 2023

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.

September 15 2023

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.

July 10 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).

May 23 2023

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.

April 18 2023

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.

July 19 2022

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.

July 6 2022

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.

March 7 2022

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).

April 1 2021

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.

Country Specifications

E-Invoicing/CTC Model:


Mandatory Infrastructure:


Mandatory Format:


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


Mandatory to IRP

Archiving Period:

72 months (i.e. 6 years)

Archiving Abroad:

Allowed under conditions

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