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India compulsory e-invoices April 2020

  • Dec 4, 2019 | Richard Asquith

The Indian Goods & Services Tax Council has proposed a revised plan for the roll out of live e-invoice reporting from 2020. E-invoices will be initial voluntary from the start of next year, and then become mandatory for B2B and B2C transactions for large and mid-sized taxpayers by April 2020. The Council oversees the policies and management of India’s GST regime.

The Council has abandoned the plan to adopt the international standard Peppol-model for electronic invoicing. It is switching to a requirement to create the e-invoice on the taxpayer’s own accounting system. The GST e-invoice is then submitted to the Invoice Registration Portal (IRP) by the taxpayer. This adds a unique Invoice Reference Number (IRN), including a QR code with captures invoice details. This digitally-signed invoice is passed to the GST Network and e-waybill system within 24 hours. The taxpayer is returned the IRN. The customer is issued with the approved invoice

The phased rollout next year will be as follows:

Revenue turnover

Type of Business


Rs.500 crore or more


Jan 2020- Voluntary

Rs.100 crore or more


Feb 2020- Voluntary and trial basis

All business 

B2C & B2B

April-2020- Mandatory Exception: Businesses having turnover less than Rs 100 crore, would remain voluntary and on trial basis from April 1, 2020

Poor GST receipts

Since its launch in 2018, GST receipts have been disappointing. GST collection plummeted to a 19-month low in September at Rs 91,916 crore, and remained well under the Rs 1 trillion mark for the third straight month in October at Rs 95,380 crore, 5.3 per cent lower than the corresponding month last year.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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