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India

Asia-PacificMandatory

India implements e-Invoice mandate under the GST (Goods and Services Tax) system. IRN (Invoice Reference Number) and IRP (Invoice Registration Portal) are used.

Legal Framework

Legal Basis

Governed by GST (Goods and Services Tax) Act 2017 and CBIC (Central Board of Indirect Taxes and Customs) notifications.

Key Regulations

e-Invoice mandate: Phased implementation based on revenue threshold
e-Way Bill: Mandatory for goods movements above certain value
GSTN (GST Network): Manages the central technology infrastructure
Obtaining IRN (Invoice Reference Number) is mandatory for each invoice

Technical Requirements

Format

GST e-Invoice JSON: Standard JSON schema
IRN and QR code mandatory

Transmission

Real-time registration via IRP (Invoice Registration Portal)
API-based integration

Validation

Automatic validation and IRN generation by IRP
Signing with Digital Signature Certificate (DSC)

Document Types

GST e-Invoice
e-Way Bill

Key Dates

2020-10-01

500 Cr+ revenue mandate

2023-08-01

5 Cr+ revenue mandate

Sample Documents

GST e-Invoice Sample

GST e-Invoice JSON

IRP compliant Indian e-invoice sample

View Download

TaxTen Service

TaxTen manages IRN generation and e-Way Bill processes by integrating with India's GST IRP portal.

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