e-Invoice.app
India

India e-Invoicing

Updated 30 August 2025

B2B
mandatory
since 1 August 2023
Mandatory for businesses with annual aggregate turnover ≥ Rs 5 crore.
B2G
mandatory
since 1 August 2023
Mandatory for all B2G transactions for businesses with annual aggregate turnover ≥ Rs 5 crore.
B2C
none
Not mandatory. Pilot B2C system recommended by GST Council.

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View India's e-invoicing regulatory compliance information.

JSON-based format with government-provided EINVOICE_SCHEMA
JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code)

Archiving Requirements:

72 months (6 years) retention per CGST Act Section 36 from due date of annual return; Electronic records must be stored on servers located in India.
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Access India's JSON-based format with government-provided EINVOICE_SCHEMA standards, JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code) format specifications, clearance model details, and archiving requirements.

N/A
No SAF-T implementation; India uses existing GST return system (GSTR series) and tax audit forms (3CA-3CD/3CB-3CD) rather than OECD SAF-T format

Access detailed regulatory announcements and implementation guidance.

Initial eInvoicing launch
1 October 2020
Large businesses
Details available after sign in
Expansion to Rs 100 crore
1 January 2021
Expanded coverage
Details available after sign in
Further expansion to Rs 50 crore
1 April 2021
Broader coverage
Details available after sign in
Expansion to Rs 20 crore
1 April 2022
Wider adoption
Details available after sign in
Expansion to Rs 10 crore
1 October 2022
Extended coverage
Details available after sign in
Current threshold: Rs 5 crore
1 August 2023
Current mandate
Details available after sign in
Enhanced security and reporting requirements
1 April 2025
Compliance
Details available after sign in
Last updated: 30 August 2025
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