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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.
November 7 2024

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

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.

September 24 2024

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

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.

September 13 2024

India considers e-invoicing for the B2C sector

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.

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.

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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