Compliance · 🇮🇳 India Live mandate

India — GST e-invoicing · IRP & IRN

Mandatory IRN issuance via GST IRP · ₹5 crore threshold — regulator: GST Network (GSTN) / Central Board of Indirect Taxes (CBIC). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Every B2B invoice from a taxpayer above the threshold must be sent to an Invoice Registration Portal (IRP), which returns an IRN (Invoice Reference Number) + signed QR code.
Threshold has stepped down repeatedly: ₹500 cr (2020) → ₹100 cr → ₹50 cr → ₹20 cr → ₹10 cr → ₹5 cr (since 1 Aug 2023) — unchanged for 2026.
From April 2025, taxpayers ≥ ₹10 cr must report invoices to the IRP within 30 days of issuance — late = invoice rejected.
Format: JSON to the IRP API; the IRP signs and returns; you embed the QR + IRN on the printed invoice.
Multiple IRPs operate (NIC IRP1/IRP2, IRIS, ClearTax, etc.) — Flowie selects automatically.

Deadlines

Date	Who	What
2020-10-01	Turnover > ₹500 cr	Phase 1 — IRN mandatory.
2021–2022	₹100 cr → ₹50 cr → ₹20 cr	Phased threshold reductions.
2023-08-01	Turnover > ₹5 cr	Current universal threshold.
2025-04-01	Turnover ≥ ₹10 cr	30-day reporting deadline enforced — late submissions rejected by IRP.

Background

India's e-invoicing regime sits inside the Goods and Services Tax (GST) framework operated by GSTN. It's a clearance + reporting hybrid: the seller produces the invoice in their billing system, posts the JSON to an IRP, receives an Invoice Reference Number (IRN) + digitally signed QR code, and embeds them on the printed invoice. The IRP also auto-populates GSTR-1 (sales return) and the e-Way Bill system, eliminating duplicate data entry.

Coverage has expanded by lowering the turnover threshold: starting at ₹500 crore in October 2020 and now sitting at ₹5 crore since August 2023. As of 2026, the threshold remains at ₹5 crore. A separate 30-day reporting deadline applies to taxpayers ≥ ₹10 crore — invoices not reported within 30 days of issue are rejected by the IRP and considered invalid for GST.

There are multiple IRPs (NIC operates two; IRIS, ClearTax, ENS Portal, EY-Cygnet, and others run private ones). Flowie load-balances between them and falls back automatically on outages — a real concern given India's invoice volume.

Format profile

JSON per the GST e-invoice schema (currently v1.1).
Seller and buyer GSTIN (15-character GST identifier) mandatory for B2B.
HSN codes required (4 digits if turnover < ₹5 cr; 6 digits otherwise).
IRP returns: IRN (64-char hash), digitally signed QR, signed invoice (JWS).
Out of scope: B2C, sales by non-GST-registered, financial services exempt entities.

Required fields

seller.gstinstring (15 chars)required

Indian GST Identification Number.
buyer.gstinstring (15 chars)required for B2B

Buyer GSTIN.
lines[].hsnCodestring (4 or 6 digits)required

HSN code; minimum digit count depends on seller turnover.
invoice.placeOfSupplystring (2-digit state code)required

Determines IGST vs CGST+SGST split.

Public sector (B2G)

Combined private + public flow — no dedicated B2G hub for this country.

B2B reporting / clearance

GST Invoice Registration Portal (IRP) — Real-time clearance + auto-population of GSTR-1 and e-Way Bill. IRN is the legal proof of GST invoice.

Lifecycle status	Reported as
`registered`	IRN issued; invoice is GST-valid.
`rejected`	Validation failed (duplicate, GSTIN mismatch, missing HSN, late beyond 30 days).
`cancelled`	Cancellation accepted within 24h of registration.

Error codes

Code	Meaning	Fix
`2150`	Duplicate IRN — invoice already registered.	Check whether a previous attempt succeeded; retry only if confirmed not registered.
`2172`	Document date is older than 30 days.	Applies to taxpayers ≥ ₹10 cr — invoice must be registered within 30 days of issue.
`2189`	Buyer GSTIN inactive or cancelled.	Verify GSTIN with the public GSTN search before invoicing.

Testing in sandbox

What you want to test	How
India happy path	Sender GSTIN `27AAACG0527D1ZK`, recipient any active GSTIN in Flowie sandbox; IRN echoed back.

FAQ

Does e-invoicing replace GSTR-1?

No, but it auto-populates GSTR-1 from registered invoices, drastically reducing manual entry. You still file GSTR-1, GSTR-3B, etc.

References

Primary sources (government / regulator / standards body):

GST Network (GSTN) — GST portal — operates IRP.
GST e-invoice portal (NIC IRP) — NIC-operated Invoice Registration Portal.
Central Board of Indirect Taxes (CBIC) — CBIC — issues notifications setting thresholds.

Industry analyses (vendor trackers — useful for cross-referencing):

ClearTax · India e-invoicing — Industry guide — thresholds + 30-day rule.