India flag

Asia Pacific

India E-Invoicing

Live & MandatoryLast verified 2026-05-19

E-invoicing mandatory for businesses with AATO > ₹5 crore (since 1 August 2023). 30-day IRP reporting window strictly enforced for AATO ≥ ₹10 crore (since 1 April 2025).

Visit GSTN / CBIC

Key compliance facts

Standard

GST e-Invoice JSON schema (NIC IRP)

Authority

GSTN / CBIC — Goods and Services Tax Network / Central Board of Indirect Taxes and Customs

Mandatory For

B2B, B2G, export & deemed export for businesses with AATO > ₹5 crore (PAN-level) in any FY since 2017-18; ₹10 crore+ subject to 30-day IRP rule

Effective Date

Oct 2020 (rollout begins) · Aug 1, 2023 (₹5 crore threshold) · Apr 1, 2025 (30-day rule + MFA)

About India E-Invoicing

India's e-invoicing regime under GST has progressively widened since 2020. As of 2026, e-invoicing is mandatory for any business whose Aggregate Annual Turnover (AATO) — at PAN level across all GSTINs — exceeded ₹5 crore in any financial year from FY 2017-18 onwards (effective 1 August 2023). The mandate covers B2B, B2G, exports, deemed exports and supplies to registered government entities; B2C is not in scope yet (though under discussion). Invoices are generated in the taxpayer's own ERP/billing software, converted to JSON, and submitted to the Invoice Registration Portal (IRP) which validates and returns an Invoice Reference Number (IRN) and signed QR code. From 1 April 2025, taxpayers with AATO ≥ ₹10 crore must report invoices to the IRP within 30 days of the invoice date — late uploads are rejected, no IRN is generated, and buyers cannot claim Input Tax Credit. From 1 April 2025, Multi-Factor Authentication (MFA) is mandatory for all IRP/e-Way Bill portal logins regardless of turnover. The threshold reduction proposal to ₹2 crore has been discussed but is not officially notified as of May 2026. Penalties: ₹10,000 per invoice or 100% of tax due (whichever is higher). Exemptions: SEZ units (as suppliers), banks, NBFCs, insurance companies, GTAs, passenger transport, multiplex cinema admissions.

Implementation Phases

  1. ✓

    Phased rollout begins

    Oct 2020

    Initial threshold ₹500 crore; progressively reduced.

  2. ✓

    ₹5 crore threshold

    Aug 1, 2023

    Current mandatory threshold reached.

  3. ◉

    30-day IRP rule + MFA

    Apr 1, 2025

    AATO ≥ ₹10 crore must report within 30 days; MFA mandatory for all.

Key Compliance Facts

  • Operating authority: GSTN / CBIC
  • Platform: Invoice Registration Portal (IRP — NIC)
  • Mandatory threshold: AATO > ₹5 crore (PAN-level)
  • 30-day reporting rule for AATO ≥ ₹10 crore (since Apr 2025)
  • Mandatory MFA for IRP/e-Way Bill login since 1 Apr 2025
  • Format: GST e-Invoice JSON schema
  • IRN + signed QR code returned by IRP
  • Penalty: ₹10,000/invoice or 100% of tax (higher)
  • Exemptions: SEZ units, banks, NBFCs, insurance, GTAs
  • B2C currently out of scope; ₹2 crore threshold discussed but not notified

Frequently Asked Questions

Is e-invoicing mandatory in India?

B2B, B2G, export & deemed export for businesses with AATO > ₹5 crore (PAN-level) in any FY since 2017-18; ₹10 crore+ subject to 30-day IRP rule. Status: Live & Mandatory.

Which authority regulates e-invoicing in India?

GSTN / CBIC — Goods and Services Tax Network / Central Board of Indirect Taxes and Customs

What e-invoicing standard does India use?

GST e-Invoice JSON schema (NIC IRP)

What is the e-invoicing model in India?

Clearance via IRP (Invoice Registration Portal) — IRN + signed QR code

When did India e-invoicing take effect?

Oct 2020 (rollout begins) · Aug 1, 2023 (₹5 crore threshold) · Apr 1, 2025 (30-day rule + MFA)

Topics

clearanceAsia PacificGSTIRPIRN