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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.

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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