India e-Invoicing Compliance Updates

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Invoicing in India Highlights

India’s tax compliance is managed by the Central Board of Direct Taxes (CBDT) and GST Network, with GST rate averaging 18%. E-invoicing is mandatory for businesses with turnovers above INR 5 crore since October 2020, processed via the Invoice Registration Portal (IRP) to boost transparency.

Requirements Snapshot

Tax Overview

Tax Type: Goods and Services Tax (GST)
Tax Authority: Central Board of Indirect Taxes and Customs (CBIC) / Goods and Services Tax Network (GSTN)
Current tax rates: Standard: 18%, Reduced: 12%, 5%
Currency: Indian Rupee (INR)

Archival Overview

Legal archiving period: 6 years
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Mandatory / E-sign

Business-to-Business (B2B)

Model: Centralized
e-invoicing obligations: Mandatory since April 1, 2021 (for businesses with turnover > INR 500 crore)
B2B invoicing Government Platform: Invoice Registration Portal (IRP)
Invoice issuance requirements: Via IRP with JSON/XML format
Invoice reception requirements: Via IRP with JSON/XML format
B2B invoice formats: JSON, XML

Business-to-Government (B2G)

e-invoicing obligations: Depends on state procurement rules
B2G invoicing Government Platform: Varies by state
Invoice issuance requirements: Depends on state procurement rules
Invoice reception requirements: Depends on state procurement rules
B2G invoice formats: Varies by state

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