India
Mandate Live Updated 2026-01-151 change this quarter
Baseline
GST e-Invoicing via Invoice Registration Portal (IRP)
India mandates e-Invoicing through the Invoice Registration Portal (IRP) for all businesses above the INR 5 crore turnover threshold. The IRP generates a unique Invoice Reference Number (IRN) and QR code for each invoice.
Key Dates
Oct 2020Mandatory for businesses >INR 500 crore
Aug 2023Threshold lowered to INR 5 crore
2026Further threshold reductions expected
Who is in scope
All B2B transactions by businesses exceeding the current turnover threshold.
Process
Seller generates invoice in JSON format → submits to IRP → IRP validates, generates IRN + QR code + digital signature → enriched invoice returned to seller → seller shares with buyer.
Official Sources
Stay informed on India
Get notified when mandates change or new practical insights are added.