India’s e-invoicing mandate is live as of yesterday with a last minute 30 day grace period granted for taxpayers in scope to obtain invoice reference numbers.
The grace period ends in November and as of November the requirement to include the IRN and the QR code on the invoices will be enforced, meaning that invoices that are not issued according to the rules will not be deemed valid and penalties will be levied.
For more information, please check out our blog post on this topic.