On November 5, 2024, the Indian Goods and Services Tax Network announced a lower threshold for invoices to be sent to the Invoice Registration Portal (IRP) within the 30 days of the invoice date.
As of 1 April 2025, taxpayers with an annual turnover of at least Rs 10 Crores (app. EUR 110 000) must send e-invoices to the IRP within 30 days of the date of the invoice. This rule applies to all document types, including invoices, debit notes, and credit notes.
Initially, this 30-day limit was targeted at taxpayers with an annual turnover of at least Rs 100 Crores (app. EUR 11M). However, from April 1, 2025, the IRP will automatically reject e-invoices of businesses with turnover of more than RS 10 Crores that are submitted after the 30-day window.
In India, taxpayers who have an annual turnover of at least Rs 5 Crores (app. EUR 55 000) must issue their B2B and B2G invoices according to the mandatory e-invoicing system. For more details regarding the e-invoicing system in India, visit our tax rules page.
