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e-Invoice.app
India e-Invoicing
Updated 30 August 2025
Read our full India e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
B2B
mandatory
since 1 August 2023Mandatory for businesses with annual aggregate turnover ≥ Rs 5 crore.
B2C
none
Not mandatory. Pilot B2C system recommended by GST Council.
B2G
mandatory
since 1 August 2023Mandatory for all B2G transactions for businesses with annual aggregate turnover ≥ Rs 5 crore.
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Standards:
JSON-based format with government-provided EINVOICE_SCHEMA
Supported Formats:
JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code)
Clearance Model:
Real-time reporting through Invoice Registration Portals (IRPs); multiple authorized IRPs available for API integration
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
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.
