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India e-Invoicing
Last reviewed 3 official sources
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India requires GST-registered businesses whose aggregate turnover exceeded Rs 5 crore in any preceding financial year from 2017-18 to register B2B invoices on an Invoice Registration Portal, which returns an IRN and a signed QR code. B2C invoices are not reported, though large suppliers must include a Dynamic QR code.
Previous
9 September 2024B2C
Voluntary B2C pilot recommended
Latest
8 October 2026B2B
GST Council recommends e-invoicing for reverse-charge purchases and imported services
India e-Invoicing Overview
B2B
mandatory
since 1 October 2020Under CGST Rule 48(4) and Notification 13/2020-Central Tax as amended, registered persons whose aggregate turnover in any preceding financial year from 2017-18 exceeded Rs 5 crore must obtain an Invoice Reference Number before issuing invoices, credit notes and debit notes for supplies to registered persons, including SEZs, and for exports. The threshold reached Rs 5 crore on 1 August 2023 under Notification 10/2023-Central Tax . Since 1 April 2025, taxpayers with annual aggregate turnover of Rs 10 crore and above cannot report a document older than 30 days .
B2G
mandatory
since 1 October 2020B2C
none
B2C invoices are not reported to the Invoice Registration Portals. Since 1 December 2020, suppliers whose aggregate turnover exceeded Rs 500 crore in any preceding financial year from 2017-18 must include a Dynamic QR code on B2C invoices under Notification 14/2020-Central Tax , as amended by Notification 71/2020-Central Tax . The GST Council recommended a voluntary B2C e-invoicing pilot in September 2024; no launch has been notified.
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Implementation Timeline(13 events)
Key mandate dates. Select a date for detail, or show all updates below.
E-invoicing class of taxpayers notified
21 March 2020
B2B
Notification 13/2020-Central Tax named the registered persons who must prepare invoices through the Invoice Registration Portal under CGST Rule 48(4). It excluded insurers, banks and other financial institutions, goods transport agencies, and suppliers of passenger transport and multiplex cinema admission.
Dynamic QR code required on B2C invoices
1 December 2020
B2C
GST Council recommends wider e-invoicing
8 October 2026
B2B
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Compliance Regime
Tax Authority
CTC Model
Clearance
The supplier sends invoice data in JSON to one of the Invoice Registration Portals , run by NIC and private operators, which validates it, checks for duplicates and returns an IRN with a digitally signed QR code. Under CGST Rule 48(5), an invoice issued without following this procedure is not treated as an invoice. The data then flows to GSTR-1 and the e-way bill system.
Standards
Invoice Reference Number (IRN), Signed QR code
Record-keeping & Reporting
Archiving
SAF-T
Not required
No SAF-T regime. Invoice data reaches the tax administration through the IRN process, GST returns and the e-way bill system.
Max Penalty
Rs 10,000 or the tax evaded, whichever is higher, for a supply made without an invoice or with an incorrect invoice, under section 122(1)(i) of the CGST Act.
Technical Formats
JSON under the e-invoice schema (INV-01)
Penalties
Failure to issue invoices as the rules require
Missing Dynamic QR code
Exemptions
Financial and transport services
Insurers, banks and other financial institutions including NBFCs, goods transport agencies, and suppliers of passenger transport or multiplex cinema admission are outside e-invoicing, by reference to sub-rules (2) to (4A) of CGST Rule 54 in Notification 13/2020-Central Tax . The exemption applies to the whole entity, not supply by supply.
Special Economic Zone units
Latest Update
Timeline Update
8 Oct 2026GST Council recommends e-invoicing for reverse-charge purchases and imported services
At its 57th meeting the GST Council recommended extending e-invoicing to domestic supplies received from unregistered persons under reverse charge and to imports of services, for taxpayers with aggregate annual turnover of Rs 5 crore and above. The recommendation has no legal effect until the Government notifies it, and no date has been set.
Read our full India e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in India
Yes, e-Invoicing is mandatory in India for B2B (since 1 October 2020) and B2G (since 1 October 2020) transactions.
B2B e-Invoicing in India is mandatory since 1 October 2020. Under CGST Rule 48(4) and Notification 13/2020-Central Tax as amended, registered persons whose aggregate turnover in any preceding financial year from 2017-18 exceeded Rs 5 crore must obtain an Invoice Reference Number before issuing invoices, credit notes and debit notes for supplies to registered persons, including SEZs, and for exports. The threshold reached Rs 5 crore on 1 August 2023 under Notification 10/2023-Central Tax . Since 1 April 2025, taxpayers with annual aggregate turnover of Rs 10 crore and above cannot report a document older than 30 days .
B2G e-Invoicing in India is mandatory since 1 October 2020. There is no separate B2G regime. Supplies to a government body fall under the B2B rule when the body holds a GST registration, including a registration held only to deduct tax at source, per Circular 198/10/2023-GST . Government departments and local authorities are themselves exempt as suppliers.
India supports the following e-Invoice formats: JSON under the e-invoice schema (INV-01).
India uses the following e-Invoicing standards: Invoice Reference Number (IRN), Signed QR code. Archiving requirement: Accounts and records must be kept for 72 months from the due date of the annual return for the year they relate to, under section 36 of the CGST Act . Invoice Registration Portals validate and return documents but do not archive them for the taxpayer.
The supplier sends invoice data in JSON to one of the Invoice Registration Portals , run by NIC and private operators, which validates it, checks for duplicates and returns an IRN with a digitally signed QR code. Under CGST Rule 48(5), an invoice issued without following this procedure is not treated as an invoice. The data then flows to GSTR-1 and the e-way bill system.
India has penalties for e-Invoicing non-compliance. Failure to issue invoices as the rules require: A person who fails to issue an invoice in accordance with the CGST Act or its rules is liable to a penalty of up to Rs 25,000 under section 122(3)(e) of the CGST Act; Missing Dynamic QR code: Non-compliance with the Dynamic QR code rule for B2C invoices falls under the general penalty of up to Rs 25,000 in section 125 of the CGST Act, as Notification 28/2021-Central Tax confirms.
Exemptions from India e-Invoicing may apply to: Financial and transport services, Special Economic Zone units, Government departments and local authorities. Check specific criteria as exemptions vary by transaction type and business size.