India operates an established electronic invoicing system under the Goods and Services Tax (GST) framework. Businesses within scope create invoices in their own accounting, billing or ERP systems and report the required invoice data electronically to an authorised Invoice Registration Portal (IRP).

The system was introduced progressively from 2020 and has since been extended to a wider range of businesses. E-invoicing currently applies to eligible taxpayers with aggregate annual turnover of INR 5 crore or more in any relevant preceding financial year.

E-invoicing generally applies to GST-registered taxpayers whose aggregate annual turnover has reached INR 5 crore or more in any financial year from 2017–18 onwards, subject to the exemptions defined under the GST rules.

The requirements cover specified documents and transactions including B2B supplies, supplies to Special Economic Zones (SEZs), exports, and deemed exports. Certain categories of taxpayers are exempt from e-invoice reporting even where the turnover threshold is exceeded.

Businesses within scope continue to create invoices using their existing accounting or ERP systems. The required invoice data must then be reported to an authorised Invoice Registration Portal in the prescribed GST e-invoice schema.

Once the invoice data has been successfully validated, the IRP generates a unique Invoice Reference Number (IRN) and digitally signed QR code. The registered invoice can then be issued to the recipient with the required electronic invoice information.

The system therefore combines businesses' existing invoicing processes with central electronic registration and validation of invoice data.

India's e-invoicing infrastructure is built around authorised Invoice Registration Portals (IRPs), which receive and validate invoice data and generate the Invoice Reference Number required under the GST e-invoicing framework.

Invoice data is reported according to the prescribed e-invoice schema, FORM GST INV-01, using structured data generated from the business's accounting, billing, or ERP system. Multiple authorised IRPs are available for submitting invoice data.

Successfully registered invoice information is also transmitted electronically into the wider GST ecosystem, supporting the automated population of relevant GST reporting data.

iEDI support for e-invoicing in India is coming soon.

We are expanding our international e-invoicing coverage to include India, helping businesses connect their existing ERP and business systems to the required e-invoicing infrastructure without replacing their existing setup.

If your business operates in India, contact us to discuss your requirements and learn more about our upcoming coverage.