e-Invoicing in India

India is on the Road to E‑invoicing

Mandatory e-invoicing is being rolled out in India in stages. In October 2020, it became mandatory for companies with a combined annual turnover exceeding INR 500 crore. Then, starting from January 1 2021, it was the turn of companies with a turnover of more than INR 100. On April 1 2021, the obligation was extended to companies with an annual turnover exceeding INR 20 crore, and then in 2022 for taxpayers with a turnover of more than INR 10 crore. On 1 August 2023, that threshold was lowered to INR 5 crore per annum.  

E-invoicing process description

E-invoicing process description

In India, the CTC model was implemented based on the mandatory infrastructure of the invoice registration portal (IRP). All companies based or with branches in India are required to create e-invoices using their own systems, and submit them electronically to the Indian registration portal in JSON format for approval. All invoices receive an invoice reference number (IRN) and a QR code from which all invoice details can be read. The IRN is issued after a valid invoice has been approved, and invoices without an IRN are considered invalid. If this approval process is successful, digitally signed invoices are uploaded to the GST System. The company then receives proof of invoice registration and the approved invoice is available to the seller and buyer on the GST portal.

Implementation timeline

How integrity and authenticity may be ensured?

How integrity and authenticity may be ensured?

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.

E-invoice format and platform

  • Electronic invoices must be generated in JSON format
  • The platform is Invoice Registration Portal (IRP)

Archiving requirements for e‑Invoicing in India

Storage period is 8+1 years

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

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