E-Invoicing in India:
GST, Invoice Registration Portals & IRN Rules

Last update: 2026, October 6

Summary

India operates a countrywide e-invoicing mandate based on a Clearance model. Applicable B2B & B2G invoices must be validated through an Invoice Registration Portal (IRP) before being delivered to their recipients.

B2G & B2B Transactions

Partially mandatory e-invoicing

Invoices must be submitted to one of several official platforms for clearance in a proprietary JSON format. Once validated, the supplier must send to the recipient either the electronic invoice, or a readable version (PDF or paper) containing a QR code.

B2C Transactions

No e-invoicing obligation

No e-invoicing or e-reporting obligation currently applies to B2C transactions in India, although a pilot program has been considered but resulted in no concrete legislation so far.

What the Law Says

B2G & B2B E-Invoicing

India’s e-invoicing mandate affects B2G and B2B transactions equally, and requires clearance through an Invoice Registration Portal (IRP).

The mandate is based on Rule 48(4) of the CGST Rules [↗︎], under which the Central Government, acting on the GST Council’s recommendations and through CBIC regulations, defines the requirements and the businesses in scope.

Initially introduced in October 2020 for large businesses with an annual turnover exceeding ₹500 crore (~46 M€), the application threshold has been decreased over multiple phases of the mandate, and currently covers all businesses with a turnover above ₹5 crore (~460 K€) as of August 2023.

Currently, there are no plans to further lower the threshold, meaning that most small and medium-sized businesses (SMBs) remain unaffected and are unlikely to be impacted in the near future.

The mandate follows a “Clearance” model, requiring suppliers to submit specific invoice data in a proprietary JSON format to one of several official platforms, called Invoice Registration Portals (IRPs). Once validated, the IRP provides an Invoice Reference Number (IRN) and a QR code.

Suppliers are then responsible for delivering the invoice to their customers in their preferred format, typically paper or PDF, both of which must contain the QR code.

While the mandate applies broadly across the country, certain entities are exempt, such as multiple government and local public bodies, as well as banks and financial institutions, as highlighted in the official Goods and Services Tax Network (GSTN) FAQ [↗︎].

Invoices must generally be archived for six years.

B2C E-Invoicing

India does not have a B2C e-invoicing or e-reporting mandate.

Companies may continue to issue business-to-consumer invoices and receipts through their usual channels, including paper invoices, PDF invoices sent by email and printed receipts.

As of late 2024, the GST Council approved a voluntary pilot program for selected states and industries. However, no public outcome or implementation update has followed, and it has therefore not resulted in any concrete legislation.

Timeline

E-Invoicing Mandatory for Large Businesses

Large businesses (annual turnover > ₹500 crore / ~46 M€) must comply with the e-invoicing mandate, based on a Clearance model

E-invoicing Mandate Threshold Reduced to 5 Crore

The mandate now includes all businesses with an annual turnover > ₹5 crore / ~460 K€

B2C E-Invoicing Pilot

Start of a voluntary B2C e-invoicing pilot

October 2020

August 2023

September 2024

Latest E-Invoicing News in India

Photo of the Taj Mahal in India, over a pink sky

New Country Coverage: India

The Invoicing Hub now covers a 20th country: India, with regular e-invoicing news & detailed country profile.

See all recent news

Technical Details (B2G & B2B)

India requires electronic invoices to be cleared through official Invoice Registration Portals (IRP). Once validated, the supplier remains responsible for delivering the invoice to the recipient.

The government provides an e-invoicing dashboard [↗︎], offering official guidance and practical tools, including IRP details, e-invoice enablement checks, B2B invoice verification, notifications, FAQs and reference data.

Invoice Clearance

India’s e-invoicing mandate, overseen by the Goods & Services Tax Council (GSTC), applies to most businesses with an annual turnover exceeding ₹5 crore (~460 K€) that engage in B2G and B2B transactions within the mandate’s scope.

The system follows a Clearance model, requiring businesses to first submit specific invoice data to the tax authority for validation. This process is carried out through official platforms known as Invoice Registration Portals (IRPs).

Currently, six different IRPs [↗︎] are available, allowing businesses to choose the one that best meets their needs. While all IRPs provide the essential clearance functionalities mandated by law at no cost, they may also offer additional paid features.

Suppliers must submit data to their IRP in a proprietary JSON format, whose technical specifications are available on the Goods & Services Tax Network (GSTN) website [↗︎].

Once an invoice has been validated, the IRP returns a signed JSON containing a unique Invoice Reference Number (IRN) for tracking and identification. It also provides the data needed for the issuer to generate a QR code, allowing the recipient to access further invoice details.

Furthermore, the IRP transmits tax-relevant information to the tax authority and automatically populates invoice details in the required tax return forms, such as GSTR-1.

Invoice Delivery

As is typical in a standard Clearance model, the e-invoicing mandate does not directly regulate how invoices are delivered to recipients. It is the supplier’s responsibility to deliver the invoice in any mutually agreed format, whether electronic or paper-based.

In most cases, businesses will opt for paper or PDF invoices, which must include the QR code to allow recipients to verify the invoice’s authenticity.

Alternatively, businesses can exchange electronic invoices by sharing the electronic JSON file returned by the IRP, complete with the assigned IRN and the IRP’s digital signature. This signature guarantees the integrity and authenticity of the e-invoice for the recipient.

The Invoicing Hub Word

India

India has introduced its e-invoicing mandate in phases as part of a wider effort to digitise GST compliance. Beginning with large enterprises in 2020, the threshold has gradually been reduced to bring more businesses within scope. This step-by-step approach has given companies time to adapt while limiting operational disruption.

However, compliance with the mandate does not necessarily mean that businesses fully benefit from electronic invoice exchange. Many invoices are still delivered as paper or PDF documents, which means recipients continue to rely on manual handling rather than automated processing.

For a market of India’s scale, the clearance model is a pragmatic approach: it ensures invoice registration and tax reporting without requiring every business to adopt a sophisticated delivery network. There remains significant potential for companies to use the structured invoice data already generated through the mandate to increase automation and productivity.