India
GST billing and e-invoicing software for India
IRN e-invoicing for businesses above the ₹5 crore threshold, GSTR-ready filing, e-way bills and TDS — from one ledger rather than four exports.
Compliance summary
Mandatory now- Tax authority
- Central Board of Indirect Taxes and Customs (CBIC), via the GST Council and GSTN
- E-invoicing
- Mandatory above ₹5 crore aggregate turnover — IRN via the Invoice Registration Portal
- VAT rate
- 5% / 18%
- Currency
- INR
Last reviewed . Rates and deadlines change — confirm the current position with the authority above before you act on it.
What your invoice must carry
What the IRP requires before an invoice counts
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IRN and signed QR
Business invoices, exports, SEZ supplies and credit and debit notes are registered with the IRP. Without a valid IRN the invoice is not legally valid and your buyer cannot claim input credit.
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CGST, SGST or IGST from place of supply
Supplier state, buyer state and ship-to decide whether one tax line or two are posted. This is a rule engine, not a tax rate field.
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GSTR-1, 3B and 2B reconciliation
Returns come from the same ledger the system posts to, and input credit is reconciled against auto-populated GSTR-2B — mismatches block the credit.
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TDS and e-way bills
Section-wise deduction at booking with quarterly returns, and e-way bill generation on dispatch above the consignment threshold, with state variations.
The threshold, stated accurately
Business-to-business e-invoicing applies to GST-registered businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18 onward. That threshold has been in force since August 2023.
You will find blog posts claiming a lower threshold from various 2025 and 2026 dates. We checked the notification trail and could not substantiate them, so we are not repeating them as fact. Once you cross the threshold it applies permanently, across every registration under that PAN.
Reporting has a clock on it
Businesses above ₹10 crore aggregate turnover must report invoices and notes to the portal within 30 days of the invoice date. That turns e-invoicing from a month-end task into a daily one, and makes queue and failure handling a real requirement rather than a detail.
Where generic systems struggle
GSTN expects schema JSON, not a ledger export. Place-of-supply logic decides the tax split per line. HSN and SAC codes are mandatory at six digits above the turnover threshold. E-way bills are generated from the same document rather than re-keyed.
Each of these is manageable alone. Together, in a system that treats India as a localisation layer, they become a monthly reconciliation exercise.
Common questions
Who has to issue e-invoices in India?
Business-to-business e-invoicing applies to GST-registered businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18 onward, and that threshold has been in force since August 2023. Once you cross it, it applies permanently, across every registration under that PAN.
What is an IRN and what happens without one?
Business invoices, exports, SEZ supplies and credit and debit notes are registered with the Invoice Registration Portal, which returns an invoice reference number and a signed QR code. Without a valid IRN the invoice is not legally valid and your buyer cannot claim input credit.
Is there a time limit for reporting an invoice to the portal?
Businesses above ₹10 crore aggregate turnover must report invoices and notes to the portal within 30 days of the invoice date. That turns e-invoicing from a month-end task into a daily one, and makes queue and failure handling a real requirement rather than a detail.
How is CGST, SGST or IGST decided?
Supplier state, buyer state and ship-to decide whether one tax line or two are posted for a given line. That is a rule engine driven by place of supply, not a tax-rate field on the customer record.
How does GSTR-2B reconciliation work?
Returns come from the same ledger the system posts to, and input credit is reconciled against the auto-populated GSTR-2B. Mismatches block the credit, so reconciliation determines what you can actually claim rather than being an internal tidiness exercise.
Rates, regimes and deadlines in this summary change, and many countries are actively legislating on e-invoicing. This is general information, not tax or legal advice — confirm the current position with the authority named above or with your tax adviser before you rely on it.
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