e-Invoicing in India

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.


e-Invoicing in India

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. 


  • Invoices without an IRN will be treated as invalid.

  • The IRP will only take JSON format e-invoices

JSON format e-invoices

Simplified process flow:



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

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)
  • 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.


Storage period: 8+1 years

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