Mandate detail

Independent.

Global.

Practical.

☆ Follow us on GoogleNewsletter Podcast ⌕

Español

Inicio

Guías

Herramientas

Eventos

Expertos

TOOLS · Tracker

E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

FREE · NO SIGN-UP

VAT Calculator GST Calculator Sales Tax Calculator VAT Number Check E-Invoicing Tracker

← All mandates

India e-invoicing

Asia-Pacific · Real-time reporting (IRP)

Real-time reporting through Invoice Registration Portals; the turnover threshold keeps dropping.

Live now

Applies to

B2B, B2G

January 1, 2024

Next phase deadline

Live — threshold tightening

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in India (registered office, branch or fixed establishment)?

Do you issue domestic B2B invoices in India?

India: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside India's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for India

With no establishment and no registration or trade in India, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into India.

In scope — issue structured e-invoices in India

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since the ₹5 crore turnover threshold). Set up your platform/format and test before you rely on it.

In scope to receive in India

Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since the ₹5 crore turnover threshold). Confirm your receiving capability first.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 October 2020

Turnover > ₹500 crore

e-invoicing via IRP began for the very largest taxpayers.

Done

1 August 2023

Turnover > ₹5 crore

The AATO threshold dropped to ₹5 crore, capturing most mid-sized businesses.

Done

Ongoing

Threshold under review

The government continues to consider lowering the threshold further.

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G

Model

Real-time reporting (IRP)

Formats

GST e-invoice JSON

Region

Asia-Pacific

STATUS

Live now

Scope

Real-time reporting through Invoice Registration Portals; the AATO turnover threshold keeps dropping (currently ₹5 crore).

Penalties & grace period

100% of tax due or ₹10,000 per invoice (whichever higher) for non-generation of an IRN; buyers lose input tax credit.

Latest e-invoicing coverage – India

News, guides and rulings tagged for this country.

Read the full India guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail.

Read the guide →

MORE TOOLS

VAT Calculator GST Calculator Sales Tax Calculator VAT Number Check

✉

Manténgase al día con los cambios en materia de IVA.

Don't miss crucial VAT developments that could impact your business or practice.

☆ Add VATabout on Google

Independent. Global. Practical. Your daily source for VAT, GST, and indirect tax news worldwide.

Coverage

Tax News

Expert Insights

Court Decisions

Country Guides

E-Invoicing

Regions

Europe

Americas

Asia-Pacific

Africa

Tools

VAT Number Check

VAT Calculator

GST Calculator

Sales Tax Calculator

Newsletter

Podcast

About

Authors

Events

Write for us

Privacy ·

Terms ·

Cookies

Overviews

Tax updates

Topics

Indirect taxes

Other Taxes

Guías fiscales por países

IVA para principiantes

Serie Experto Fiscal