E-Invoicing Country

India

Live

Live since October 2020

Flag of India

Mandate Overview

The mandate

India's GST e-invoicing regime has been live since October 1, 2020 and is administered through the Invoice Registration Portal (IRP) network operated under the Goods and Services Tax Network. The turnover threshold has been progressively reduced to 5 crore INR (50,000,000 INR) annual aggregate turnover from any financial year since 2017-2018. From April 1, 2025, businesses with aggregate turnover at or above 10 crore INR must report invoices to the IRP within 30 days of issuance or the invoice is rejected and loses GST validity.

Timeline

Key milestones

2020
Oct 1, 2020

  • e-invoicing mandatory for businesses with turnover over 500 crore INR

2022
Apr 1, 2022

  • Threshold reduced to 20 crore INR

2023
Aug 1, 2023

  • Threshold reduced to 5 crore INR (current threshold)

2025
Apr 1, 2025

  • 30-day reporting deadline enforced for businesses over 10 crore INR turnover

Flowie Coverage

How Flowie supports India

Flowie generates GST e-invoice JSON (INV-01 schema), submits to IRPs for IRN (Invoice Reference Number) and QR code generation, and integrates with GSTN reporting. Threshold-based scope rules are built into the platform.

FAQ

Common questions

When does GST e-invoicing apply to my company?

All B2B and export transactions are in scope if your aggregate annual turnover has exceeded 5 crore INR in any financial year since 2017-2018. Businesses over 10 crore INR have a strict 30-day IRP reporting window from April 1, 2025.

What format is required?

The INV-01 JSON schema submitted to an Invoice Registration Portal (IRP). The IRP returns an Invoice Reference Number (IRN) and a QR code; both must appear on the invoice for it to be GST-valid.

Ready for India?

Flowie keeps you compliant, automatically.

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