Modell für E-Invoicing
  • Pre-clearence
Pflichtformat der Datei:
  • JSON
Anforderungen für B2G:
  • IRP
Anforderungen für die Archivierung
  • 8 Year Period
Elektronische Unterschrift
  • Mandatory to IRP


The Indian government mandated e-invoicing in 2020. This mandate was rolled out in 5 stages, with impacted businesses being segmented by annual turnover. There is one further mandate still to go live, for businesses with a turnover of more than 5 crores.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.



  • Informationen zu Mandaten
E-invoicing threshold cut to 5 Crores will not yet apply in January 2023 In our previous release, we mentioned that e-invoicing would become mandatory for taxpayers with annual turnover exceeding Rs.5 crore in India, starting from 1st January 2023.   This was, however, clarified by the Central Board of Indirect Taxes and Customs (CBIC) on 26th  December 2022, that “There is no proposal before the Government, at present, to reduce this threshold limit to Rs 5 crore with effect from 01.01.2023, as no such recommendation has been made by GST Council as yet".   Tungsten Network has been offering compliant e-invoicing services in India since e-invoicing was introduced in 2019, and we will continue to monitor e-invoicing development in India. 


  • Informationen zu Mandaten
E-Invoicing threshold reduced to ₹5 from January 2023 The GST Council has mandated e-invoicing for all businesses with turnovers exceeding Rs 5 crore ($630,000) starting from 1 January 2023. This means that All GST registered businesses that meet this threshold must integrate their systems and clear their invoices with the government portal before sharing with their buyers.   Accordingly, the Council has requested technology providers to ensure that the portal is ready by the end of December to accommodate the increased volumes of transactions.   Tungsten has supported the e-invoicing mandate since its introduction in 2020 and is prepared to accommodate this new threshold change.       


  • Informationen zu Mandaten
E-invoicing threshold to be further lowered from 1st October 2022 With the recent issuance of Notification No.17 2022, the threshold for mandatory e-invoicing will be further lowered to ₹10 crore (from ₹20 crore) on October 1, 2022. From this date, GST registered businesses with annual turnover of ₹10 crore or more must issue e-invoices for B2B transactions. Further, Vivek Johri, the Chairman of the Central Board of Indirect Taxes and Customs (CBIC), has made the following statement: "We started with a very high threshold and soon we are going to have all taxpayers with an annual turnover of more than ₹5 crore having to generate e-invoices for their B2B part of business.” According to Mr Johri, the ₹5 crore threshold will likely to be introduced in the course of 2023. The India government has implemented e-invoicing in a phased manner ensuring minimum burden on the taxpayer community, the recent measures on threshold cuts will improve tax compliance and move closer to making e-invoicing mandatory for all GST taxpayers eventually. Tungsten has been supporting the e-invoicing mandate since its introduction in 2020 and is prepared to meet this new threshold requirement.


  • Länder-Updates
GST collections hit an all-time high of ₹ 1.42 lakh crore in March 2022 In March 2022, the goods and services tax (GST) revenue collected was ₹1.42 lakh crore ($18.93Bn), the highest amount since the new taxation system was implemented in India. Ministry of finance said in a statement that GST revenues for March 2022 are 15% higher than the same month last year and 46% higher than March 2020. These results show how powerful Continuous Transaction Controls (CTC) can be from a tax collection perspective. Together with economic recovery, anti-evasion activities, especially action against fake billers have contributed to the enhanced GST, said the government.


  • Informationen zu Mandaten
Lower threshold for e-invoicing from 1st April 2022 The Central Board of Indirect Taxes & Customs (CBIC) of India recently issued a notification (01/2022) lowering the threshold for mandatory e-invoicing under Goods and Services Tax (GST). As of present, e-invoicing is mandated for all taxpayers whose annual revenue is ₹50 crore or above. From 1st April 2022, the revenue threshold for mandatory e-invoicing will be reduced to ₹20 crore. By extending the scope of e-invoicing, the government is expected to enhance tax compliance among small businesses in the country.


  • Informationen zu Mandaten
Government departments and local authorities exempt from e-invoicing

On 1st June 2021, the Indian Government released a notification stating that government departments and local authorities are exempt from the e-invoicing mandate being implemented.

Click here to learn more about the Indian mandate.


  • Länder-Updates
Compliance relief offered in light of Covid-19 pandemic

In light of the severity of the Covid-10 pandemic in India, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several compliance reliefs for taxpayers.

These include the following:

  • There will be no late fees for delayed filing of GSTR-3B of March/April, up to 15 days and 30 days from the original due date for Taxpayers with turnover more than INR 5 Crores and up to INR 5 Crores respectively. In addition to this, for the quarter ending 31 March 2021, no late fees will be charged if GSTR-3B is filed within 30 days from the original due date.
  • The due date to file GSTR-4 is extended to 31 May 2021.
  • The due date to file ITC-04 is extended to 31 May 2021 (for the quarter: January-March 2021).
  • The due date to file GSTR-1 for April 2021 is extended to 26 May 2021 and for IFF the due date is extended to 28 May 2021.
  • Due date for all other proceedings, asset order, etc., whose last date of completion falls between 15 April to 30 May is extended to 31 May 2021.

Click here to learn more about the Indian mandate.


  • Informationen zu Mandaten
India extends the scope of the invoice reporting mandate from April 1, 2021

The Indian Central Board of Indirect Taxes and Customs (CBIC) has changed the revenue threshold that determines whether companies are required to report invoice data to the Invoice Registration Portal (IRP).

Via Notification No. 05/2021–Central Tax, the Central Board has lowered the threshold to Rs 50 Cr ($6.8m). The revenue threshold applies to aggregated revenues on PAN-level (Permanent Account Number) and will therefore apply to all GSTINs under the Permanent Account Number.

The change will be effective from April 1, 2021.

The announcement has been published in the Gazette of India on 8 March 2021:

Click here to learn more about the Indian mandate.


  • Informationen zu Mandaten
Indien schiebt Rechnungsmandat auf

Die indische Regierung kündigte ihr Mandat für die Rechnungsregistrierung Ende 2019 an und schlug als sehr kurzfristiges Startdatum den 1. April 2020 vor – sie berichtet nun, dass sie das Datum des Inkrafttretens des Mandats auf den 1. Oktober 2020 verschieben wird.

Click here to learn more about the Indian mandate.


  • Informationen zu Mandaten
Weitere Informationen zur indischen Gesetzesänderung

Ab dem 1. April 2020 sind alle Unternehmen mit einem Umsatz von mindestens 1 Milliarde Rupien verpflichtet, das Portal zur Rechnungsregistrierung zu nutzen.

Click here to learn more about the Indian mandate.


  • Informationen zu Mandaten
Indische Frist für die Einführung der elektronischen Rechnungsstellung für April 2020 bestätigt

Es wurde nun bestätigt, dass Indien Anfang 2020 sein Portal zur Rechnungsregistrierung eingerichtet hat, das ab April 2020 für mittelgroße und große Steuerzahler obligatorisch sein wird.

Click here to learn more about the Indian mandate.

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