India: E-invoices must be reported within 30 days from November 2023

Dilara İnal
September 15, 2023

The Indian Goods and Services Network (GSTN) has announced an updated enforcement date for the time limit to send e-invoices to the IRP. As of November 1, 2023, taxpayers with an annual turnover of at least Rs 100 Crores will not be able to send e-invoices older than 30 days to the IRP. All document types (invoice, debit note, credit note) will be covered by this new requirement.

The time limit was initially planned to be enforced starting in May 2023, and it was originally a 7-day time limit, however the GSTN postponed the enforcement date in order to provide sufficient time for taxpayers to comply with this requirement. The new requirement introduces a 30-day time limit for specified taxpayers.

In India, taxpayers who have an annual turnover of at least Rs 10 Crores must issue their B2B and B2G invoices according to the mandatory e-invoicing system. For more details regarding the e-invoicing system in India, you can visit our website.

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Dilara İnal

Dilara works as a Regulatory Consultant at Sovos. Before joining Sovos, Dilara worked as a lawyer in tax law and is currently pursuing her master’s degree in financial law at Istanbul University.
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