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India e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

India mandates B2B and B2G e-invoicing for businesses with annual aggregate turnover of Rs 5 crore or more, in force since August 2023. Invoices are generated in JSON under the EINVOICE_SCHEMA, producing an IRN, digital signature and QR code. B2C is not mandatory, though a pilot has been recommended by the GST Council.

India e-Invoicing Overview

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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Read the full India e-invoicing guide

Implementation Timeline(7 events)

Key mandate dates. Select a date for detail, or show all updates below.

Initial eInvoicing launch
1 October 2020
Large businesses
Mandatory for businesses with annual aggregate turnover ≥ Rs 500 crore.
Expansion to Rs 100 crore
1 January 2021
Expanded coverage
Threshold reduced to Rs 100 crore annual aggregate turnover.
Further expansion to Rs 50 crore
1 April 2021
Broader coverage
Threshold reduced to Rs 50 crore annual aggregate turnover.
Expansion to Rs 20 crore
1 April 2022
Wider adoption
Threshold reduced to Rs 20 crore annual aggregate turnover.
Expansion to Rs 10 crore
1 October 2022
Extended coverage
Threshold reduced to Rs 10 crore annual aggregate turnover.
Current threshold: Rs 5 crore
1 August 2023
Current mandate
Threshold reduced to Rs 5 crore annual aggregate turnover (GST notification 10/2023).
Enhanced security and reporting requirements
1 April 2025
Compliance
Multi-Factor Authentication mandatory for all users; 30-day reporting deadline for businesses with AATO > Rs 10 crore.

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Compliance Regime

CTC Model
Real-time reporting
Real-time reporting through Invoice Registration Portals (IRPs); multiple authorized IRPs available for API integration
Network
Real-time reporting
Standards
JSON-based format with government-provided EINVOICE_SCHEMA

Record-keeping & Reporting

Archiving
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.
SAF-T
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

Technical Formats

JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code)

Detailed exemptions, penalties and cross-border rules for India are not yet published. The official sources have the latest detail.

Read our full India e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • einvoice1.gst.gov.inOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in India

Yes, e-Invoicing is mandatory in India for B2B (since 2023-08-01) and B2G (since 2023-08-01) transactions.

B2B e-Invoicing in India is mandatory since 2023-08-01. Mandatory for businesses with annual aggregate turnover ≥ Rs 5 crore.

B2G e-Invoicing in India is mandatory since 2023-08-01. Mandatory for all B2G transactions for businesses with annual aggregate turnover ≥ Rs 5 crore.

India supports the following e-Invoice formats: JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code).

India uses the following e-Invoicing standards: JSON-based format with government-provided EINVOICE_SCHEMA. Archiving requirement: 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..

Real-time reporting through Invoice Registration Portals (IRPs); multiple authorized IRPs available for API integration