E-Invoicing in India

E-invoicing has become mandatory for companies operating in India.

Are you ready to automate your billing processes? Find out now!

E-invoicing in India became obligatory over the course of several stages. First, it was introduced in October 2020 for companies with annual aggregate turnover of more than INR 500 Crore. After that, starting 1 January 2021, it was the turn of any businesses with turnover more than INR 100 Crore. On 1 April 2021, the obligation was extended to companies with an annual turnover exceeding INR 20 Crore.

How does e-invoicing work in India?

All companies with headquarters or branches on Indian territory are required to create e-invoices using their own systems and send them electronically to the Indian Registration Portal in JSON format for validation. All invoices get an Invoice Reference Number (IRN) and QR code from which all invoice details can be read. If this process is successful, invoices with digital signatures are sent to the GST System. The company will then receive proof that the invoice has been registered, and the approved invoice will be available for the seller and buyer on the GST portal.

Important

Invoices without an IRN will be treated as invalid.
The IRP will only take JSON format e-invoices

Simplified process flow:

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How Can We Help?

The Comarch e-Invoicing tool is fully compliant with Indian law and supports accounts payable and accounts receivable processes.

Thanks to our experience, including with companies operating in India, we can support your business in exchanging invoices easily and securely.

Comarch e-Invoicing is a powerful and comprehensive product that enables secure and highly efficient document exchange with all of your business partners and clients. Created to address the ongoing challenges of digital transformation, it is compliant with the latest regulations and modern standards for data transfer. Our tool is ready not only for the Indian market, but also for other countries. It can serve your invoice needs in many locations all around the world.

Main functionalities of Comarch e‑Invoicing:

VALIDATION of e-Invoices to reduce errors
FORMAT CONVERSION to those required/requested by your partners (to JSON format, in the case of India)
ELECTRONIC SIGNATURE
Integration with GST
Handling AP/AR
Secure and legally compliant cloud-based archive

Characteristics of the e-invoicing in India

All companies with headquarters or branches on Indian territory with turnover of 20 crores and above conducting B2B transactions are obliged to create e-invoices using their own systems and send them electronically to the Indian Registration Portal as of April 1st 2022.
As of October 1st 2022, mandatory e-invoicing concerns taxpayers with turnover of 10 crores and more.

E-invoice format and platform

Electronic invoices must be generated in JSON format.
The Invoice Registration Portal (IRP).

E-invoicing process description

Invoices have to be uploaded to the e-invoicing portal (IRP) for generation of an invoice ref number (IRN), digitally signed e-invoice and QR code. The GST System will then generate a return as well as an e-way bill from this data.

Integrity and authenticity

The only method for ensuring the integrity and authenticity of e-invoices envisaged by legislation is to apply a digital signature in line with the Indian IT Act.

Archiving

Storage period: 8+1 years

Frequently Asked Questions

1. What is the GST system?
The GST system is a portal for exchanging e-invoices in India. Once an invoice is sent in the correct format and assigned an IRN and QR code, it is forwarded to the GST system for registration. An approved invoice will be available for the seller and buyer on the GST portal.
2. What is an IRN number?
IRN is an invoice reference number received after correct invoice validation.
3. Who is liable to send e-invoices?
All companies with headquarters or branches on Indian territory and with 20 crores and above turnover are required to create e-invoices using their own systems and send them electronically to the Indian Registration Portal in JSON format for validation.
4. How to select best e-invoicing solution and provider?
The best solution needs to be fully compliant with Indian requirements, capable of integrating with GST, and able to convert the e-invoice format requested by your partner to JSON. The best provider should have experience in providing similar services in other countries, so you are sure they are exchanging your sensitive data securely, reliably and most of all in line with governments’ requirements.

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e-Invoicing in India

E-invoicing has become mandatory for companies operating in India.

Are you ready to automate your billing processes? Find out now!

Timeline

How does e-invoicing work in India?