India e-Invoicing Guide

India has implemented a mandatory e-invoicing system under the Goods and Services Tax (GST) framework. All businesses above the applicable turnover threshold must register their B2B and B2G invoices with an Invoice Registration Portal (IRP) in real-time. Each invoice receives a unique Invoice Reference Number (IRN) and a digitally signed QR code.

The system uses a JSON-based format with a government-defined schema. Multiple authorised IRPs are available for API integration, giving businesses flexibility in choosing their registration provider. The mandate has been progressively lowered in threshold since its launch in October 2020.

India started with large businesses (turnover above INR 500 crore) in October 2020 and has progressively lowered the threshold. From August 2023, all businesses with aggregate turnover above INR 5 crore must comply. Since April 2025, businesses with turnover above INR 10 crore must report to the IRP within 30 days of the invoice date, with late submissions rejected.

All GST-registered businesses with aggregate annual turnover above INR 5 crore must generate e-invoices for B2B and B2G transactions. Invoices must be registered with an IRP via API, which validates the data, generates an IRN, applies a digital signature, and returns a QR code.

B2C transactions are excluded from the e-invoicing mandate. Special Economic Zone (SEZ) transactions and exports require e-invoices. Businesses below the turnover threshold are exempt. The e-invoice data is automatically shared with the GST portal and the e-way bill system, reducing duplicate reporting.

India uses a real-time reporting model. The seller's system generates an invoice in the prescribed JSON schema and submits it to an authorised IRP via API. The IRP validates the invoice data against the GST database, generates a unique IRN, signs the invoice digitally, and returns it with a QR code.

The validated invoice data flows automatically to the GST Network (GSTN) for return filing and to the e-way bill system for logistics. Buyers can verify any invoice by scanning its QR code. Multiple IRPs operate in parallel, so businesses can choose their preferred provider or switch between them.

Non-compliance with India's e-invoicing mandate has direct tax consequences. Invoices without a valid IRN are not recognised for GST input tax credit claims. Additionally, the tax authority can impose penalties for repeated non-compliance, including fines and restrictions on filing GST returns.