This guide provides an overview of e-Invoicing requirements in India, including the legal framework, the use of the IRP (Invoice Registration Portal) platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in India.
India introduced mandatory e-invoicing under the Goods and Services Tax (GST) regime to enhance tax compliance, reduce fraud, and enable real-time invoice validation. The system operates under a hard-clearance model via the Invoice Registration Portal (IRP), supervised by the Goods and Services Tax Council (GSTC). Initially introduced for large taxpayers, the mandate has progressively expanded and now applies to businesses exceeding a defined turnover threshold. India combines mandatory B2B and B2G e-invoicing with compulsory real-time digital reporting and QR code validation. The system integrates CGST, SGST, and IGST components under a centralised validation infrastructure.
India’s e-Invoicing mandate is fully active.
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Failing to generate a mandatory e-invoice under GST rules attracts a penalty of INR 10,000 per invoice or 100% of the tax due, whichever is higher
Issuing an incorrect invoice (non-compliant) can lead to a penalty of INR 25,000 per instance
Non-compliance also prevents customers from claiming GST credits
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