INDIA: Deferral of QR code requirement for B2C invoices and technical changes in the e-invoicing system

Selin Adler Ring
April 8, 2021

The Indian authorities have recently announced two significant changes related to its e-invoicing framework:

While invoices relating to B2C transactions are not within the scope of mandatory e-invoicing in India, it is mandatory to include a self-generated QR code on B2C invoices. The Central Board of Indirect Taxes and Customs (CBIC) has now extended the penalty waiver for not providing a QR code on B2C invoices until 30 June 2021. The requirement to add the QR code on B2C invoices will be enforced only from 1 July 2021, compared to 1 April 2021 as was previously the case.

Further changes have been introduced on the technical side, where certain API versions for the e-invoicing system have now been updated. According to the announcement made on the API Sandbox page, a new version for authentication has been released (version 1.04) and support for the current authentication API version 1.03 will be withdrawn from 10 April 2021 on Sandbox. Furthermore two new attributes for Date of Registration (DtReg) and Date of De-Registration (DtDReg) have been added to the response of ‘Get GSTIN Details’ and ‘Sync GSTIN Details from CP’ APIs.

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Selin Adler Ring

Selin is Regulatory Counsel at Sovos. Based in Stockholm and originally from Turkey, Selin’s background is in corporate and commercial law, and currently specializes in global e-invoicing compliance. Selin earned a Law degree in her home country and has a master’s degree in Law and Economics. She speaks Russian, Arabic, English and Turkish.
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