In Force (Phased)Asia Pacific

India eInvoicing Under GST: IRP Portal Compliance Guide

India mandates eInvoicing for businesses above the GST turnover threshold through the IRP.

Mandate Type

GST eInvoicing (IRP Clearance)

Effective Date

October 2020 (large; expanding to smaller businesses)

Region

Asia Pacific

Overview

India's GST eInvoicing system requires businesses above specified turnover thresholds to register invoices on the Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).

Key Requirements

Invoices must be registered with IRP in JSON format to receive an IRN

QR code with digitally signed invoice data must appear on the invoice

Currently mandatory for businesses with turnover >₹5 crore

E-way bills integrated with the eInvoicing system

Timeline

Oct 2020

Mandatory for turnover >₹500 crore

Aug 2023

Extended to turnover >₹5 crore

TBD

Expected extension to all GST-registered businesses

Non-Compliance Penalties

100% of tax amount or ₹10,000 (whichever is higher) for non-registration

Input tax credit denial for non-compliant invoices

E-way bill generation blocked without valid eInvoice

How Taxera Helps with India Compliance

Taxera automates IRP registration, IRN generation, and QR code embedding from SAP with real-time compliance checks.

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