E-invoicing mandate — India
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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10/1/2020
India · between businesses in force unverified
The invoice is registered with the Invoice Registration Portal and receives a registration number (IRN) with a QR code; without it, it is not an invoice for tax purposes. ⚠ The threshold is measured on aggregate turnover across all registrations under one PAN, in any financial year from 2017/18 onwards.
Threshold: aggregate turnover above INR 500 crore.
Legal basis: Notification 61/2020-Central Tax · Last reviewed: 10/27/2026 -
1/1/2021
India · between businesses in force unverified
Threshold: aggregate turnover above INR 100 crore.
Legal basis: Notification 88/2020-Central Tax · Last reviewed: 10/27/2026 -
4/1/2021
India · between businesses in force unverified
Threshold: aggregate turnover above INR 50 crore.
Legal basis: CBIC — Schwelle 50 Crore · Last reviewed: 10/27/2026 -
4/1/2022
India · between businesses in force unverified
Threshold: aggregate turnover above INR 20 crore.
Legal basis: Notification 01/2022-Central Tax · Last reviewed: 10/27/2026 -
10/1/2022
India · between businesses in force unverified
Threshold: aggregate turnover above INR 10 crore.
Legal basis: Notification 17/2022-Central Tax · Last reviewed: 10/27/2026 -
8/1/2023
India · between businesses in force unverified
Latest stage so far. ⚠ Since 1 April 2025, businesses from INR 10 crore aggregate turnover may not report invoices later than 30 days after the invoice date; after that the portal refuses the registration number.
Threshold: aggregate turnover above INR 5 crore. The tax administration has stated that no further reduction is currently planned.
Legal basis: Notification 10/2023-Central Tax · Last reviewed: 10/27/2026
Platforms and authorities
GST e-Invoice · IRP · IRN · GSTN
What Invoiceflair can do — India
India: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.