India e-Invoicing Mandate
Clearance model · Invoice Registration Portal (IRN and signed QR code)
E-invoicing is mandatory in India for GST-registered businesses whose aggregate annual turnover has exceeded ₹5 crore in any financial year since 2017-18, covering B2B supplies, supplies to government and exports. Each invoice must be registered on an Invoice Registration Portal, which returns an Invoice Reference Number and a digitally signed QR code. B2C invoicing stays outside the mandate.
| Status | Live |
|---|---|
| Legal basis | Rule 48(4) of the Central Goods and Services Tax Rules 2017, notified by Notification No. 13/2020-Central Tax dated 21 March 2020 and subsequently amended. The current ₹5 crore threshold was set by Notification No. 10/2023-Central Tax dated 10 May 2023, effective 1 August 2023. |
| Phase-in | 7 phases, 2020 to 2025 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | JSON (GST e-invoice schema INV-01) · GST e-Invoice standard schema INV-01, aligned with PEPPOL semantics |
| Platform | Invoice Registration Portals via API, the GSTN offline utility, or a GST Suvidha Provider · Central clearance: the IRP validates the invoice, allocates an Invoice Reference Number and returns a digitally signed invoice with a QR code |
| Penalties | Failing to issue an invoice in the prescribed manner attracts a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, per invoice under Section 122(1) of the CGST Act 2017. |
Phase-in timeline
2020 to 2027- 2020E-invoicing begins for taxpayers with aggregate turnover above ₹500 croreaggregate turnover > ₹500 crore
- 2021Threshold falls to bring in taxpayers with aggregate turnover above ₹100 croreaggregate turnover > ₹100 crore
- 2021Threshold falls to bring in taxpayers with aggregate turnover above ₹50 croreaggregate turnover > ₹50 crore
- 2022Threshold falls to bring in taxpayers with aggregate turnover above ₹20 croreaggregate turnover > ₹20 crore
- 2022Threshold falls to bring in taxpayers with aggregate turnover above ₹10 croreaggregate turnover > ₹10 crore
- 2023Threshold falls to ₹5 crore, the level still in force in 2026aggregate turnover > ₹5 crore in any year since 2017-18
- 2025The 30-day limit for reporting documents to an Invoice Registration Portal extends down to taxpayers with annual aggregate turnover of ₹10 crore or moreannual aggregate turnover ≥ ₹10 croreToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: out of scope
- JSON (GST e-invoice schema INV-01)
- GST e-Invoice standard schema INV-01, aligned with PEPPOL semantics
- Invoice Registration Portals via API, the GSTN offline utility, or a GST Suvidha Provider
- Real-time clearance
- 6 years
- Digital signature: required
- Storage: Domestic
- Failing to issue an invoice in the prescribed manner attracts a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, per invoice under Section 122(1) of the CGST Act 2017.
- An incorrect or improperly issued invoice attracts a penalty of up to ₹25,000 per document under Section 122(3) of the CGST Act 2017.
- An invoice without a valid IRN is not a valid tax invoice, so the recipient cannot claim input tax credit and goods moved on that document can be detained in transit.
Full technical breakdown: India guide on e-Invoice.app
Is e-invoicing mandatory in India?
Yes. E-invoicing in India is mandatory for B2G, B2B transactions. India operates a clearance model via Invoice Registration Portals via API, the GSTN offline utility, or a GST Suvidha Provider. Non-resident businesses are outside the scope of the mandate.
What are the India e-invoicing deadlines?
All phases of the India mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | E-invoicing begins for taxpayers with aggregate turnover above ₹500 crore | aggregate turnover > ₹500 crore | |
B2B B2G | Threshold falls to bring in taxpayers with aggregate turnover above ₹100 crore | aggregate turnover > ₹100 crore | |
B2B B2G | Threshold falls to bring in taxpayers with aggregate turnover above ₹50 crore | aggregate turnover > ₹50 crore | |
B2B B2G | Threshold falls to bring in taxpayers with aggregate turnover above ₹20 crore | aggregate turnover > ₹20 crore | |
B2B B2G | Threshold falls to bring in taxpayers with aggregate turnover above ₹10 crore | aggregate turnover > ₹10 crore | |
B2B B2G | Threshold falls to ₹5 crore, the level still in force in 2026 | aggregate turnover > ₹5 crore in any year since 2017-18 | |
B2B B2G | The 30-day limit for reporting documents to an Invoice Registration Portal extends down to taxpayers with annual aggregate turnover of ₹10 crore or more | annual aggregate turnover ≥ ₹10 crore |
What format and platform does India require?
India requires e-invoices in JSON (GST e-invoice schema INV-01) (GST e-Invoice standard schema INV-01, aligned with PEPPOL semantics), exchanged via Invoice Registration Portals via API, the GSTN offline utility, or a GST Suvidha Provider on a real-time basis. Invoices must be retained for 6 years, with a qualified digital signature. For format specifications and implementation detail, see the full India technical guide on e-Invoice.app.
What are the penalties in India?
- Failing to issue an invoice in the prescribed manner attracts a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, per invoice under Section 122(1) of the CGST Act 2017.
- An incorrect or improperly issued invoice attracts a penalty of up to ₹25,000 per document under Section 122(3) of the CGST Act 2017.
- An invoice without a valid IRN is not a valid tax invoice, so the recipient cannot claim input tax credit and goods moved on that document can be detained in transit.
What changed recently?
- The 30-day limit for reporting invoices and related documents to an Invoice Registration Portal was extended down from ₹100 crore to taxpayers with annual aggregate turnover of ₹10 crore or more.
- At its 54th meeting, the GST Council recommended a voluntary pilot for B2C e-invoicing in selected sectors and states, to be widened in stages, while leaving the ₹5 crore B2B threshold unchanged.
Need the full India compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed India country guide on our partner site e-Invoice.app.
India e-invoicing guide on e-Invoice.appIndia e-invoicing: frequently asked questions
How long does an Indian business have to report an invoice to the IRP?
Taxpayers with an annual aggregate turnover of ₹10 crore or more must report invoices, credit notes and debit notes to an Invoice Registration Portal within 30 days of the document date. The limit took effect on 1 April 2025, having previously applied only to taxpayers with turnover of ₹100 crore or more. The portal rejects older documents outright, so no IRN is generated and the buyer's credit is at risk. Taxpayers below ₹10 crore have no reporting window at present.
Which Indian businesses are exempt from e-invoicing?
Certain classes are excluded regardless of turnover, including special economic zone units, insurers, banking companies and financial institutions, goods transport agencies, passenger transport services, suppliers of admission to cinematograph exhibitions, and government departments and local authorities. Exempt and nil-rated supplies documented on a bill of supply also fall outside Rule 48(4). B2C supplies are not covered, although businesses above ₹500 crore must show a dynamic QR code on B2C invoices.
How do e-invoicing, e-way bills and GSTR-1 interact for a multi-GSTIN group?
Reporting an invoice to the IRP can auto-populate both the e-way bill and GSTR-1, but only where the transport, place-of-supply and document-type fields are consistent, and the turnover test applies at PAN level while reporting happens GSTIN by GSTIN. Reconciliation breaks are the most common source of notices. The full IRP API, e-way bill linkage and GSTR-1 auto-population detail is covered in the detailed India guide on e-Invoice.app.
More detailed questions? See the full India guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- e-Invoice portal (Goods and Services Tax Network (GSTN))
- Revised Time Limit for E-Invoice Reporting for Businesses with AATO of ₹10 Crores and Above (Invoice Registration Portal (einvoice6.gst.gov.in))
- E-Invoicing Rules in India: 2026 Guidelines Explained (Tally Solutions)
- New 30-Day E-Invoice Rule from April 1, 2025: What Businesses Need to Know (Taxscan)
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