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