India
INUnder GST, notified registered persons must report invoices for supplies to registered persons and exports to an Invoice Registration Portal (IRP) before the document counts as an e-invoice; B2C invoices from the largest businesses carry a dynamic QR code instead.
Guide reviewed .
Invoicing and electronic documents
Invoice Registration Portal (IRP)
Notified taxpayers report each invoice, credit note and debit note to an IRP, which registers it and assigns an Invoice Reference Number (IRN). This is a reporting and registration step under GST, not a delivery network; it is separate from Peppol.
Structured invoice data reported to the IRP; registered documents carry an IRN · Official source: Taxmann (secondary source) · GSTN advisory on the 30-day IRP reporting limit
E-invoicing under rule 48(4) of the CGST Rules
The legal basis. Notification 13/2020-Central Tax names the class of registered persons who must prepare invoices in the manner set by rule 48(4); later notifications amend the threshold and scope.
GST invoice prepared under rule 48(4) · Official source: CBIC · Notification 13/2020-Central Tax, e-invoicing under rule 48(4) (GST Council copy)
Dynamic QR code on B2C invoices
Invoices to unregistered persons from the largest registered persons must carry a dynamic QR code. This is separate from IRP reporting.
Dynamic QR code printed on the invoice or shown on a digital display · Official source: CBIC · Notification 14/2020-Central Tax, dynamic QR code on B2C invoices (GST Council copy)
Peppol
India has no national Peppol Authority on OpenPeppol's list, so OpenPeppol acts as the authority. Peppol delivery does not replace IRP reporting.
Peppol BIS Billing, where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
In India the legal e-invoice is the document registered on an IRP, not the file sent to the buyer. An implementation must first decide whether the supplier is in the notified class: aggregate turnover above ₹5 crore in any preceding financial year from 2017-18, and not in an excluded class such as an SEZ unit or a government department. It must then report each invoice, credit note and debit note to an IRP in time. For taxpayers at ₹10 crore or more, that means within 30 days of the document date.
Peppol can carry a commercial invoice between trading partners, but it does not register the invoice with an IRP or satisfy GST rules. From 1 January 2027, recipients must also register self-issued documents for reverse-charge purchases from unregistered suppliers and imports of services.
Legal guide
B2B · threshold
Mandatory above ₹5 crore aggregate turnoverSince 1 August 2023, the notified class covers registered persons whose aggregate turnover exceeds ₹5 crore. The threshold started at ₹500 crore on 1 October 2020 and was lowered in five steps.
Official source: CBIC · Notification 10/2023-Central Tax, ₹5 crore (GST Council copy)B2B · supplies to registered persons and exports
Covered transactionsThe obligation covers supplies to registered persons and exports. Turnover is tested against any preceding financial year from 2017-18, so a business that once crossed the threshold stays in scope.
Official source: CBIC · Notification 70/2020-Central Tax, preceding years and exports (GST Council copy)B2B · exclusions
Excluded classesGovernment departments and local authorities are excluded (since 1 June 2021), as are Special Economic Zone units (since 2020) and the registered persons covered by the special invoice rules in sub-rules (2), (3), (4) and (4A) of rule 54 of the CGST Rules.
Official source: CBIC · Notification 23/2021-Central Tax, government departments and local authorities excluded (GST Council copy)B2B · reporting time limit
30 days for aggregate annual turnover of ₹10 crore or moreUnder a GSTN advisory of 5 November 2024, taxpayers with aggregate annual turnover of ₹10 crore or more cannot report an invoice, credit note or debit note to an IRP more than 30 days after its date, from 1 April 2025. Taxpayers below ₹10 crore had no such restriction. Reported by a secondary source; the GSTN portal could not be read.
Official source: Taxmann (secondary source) · GSTN advisory on the 30-day IRP reporting limitB2C · invoices to unregistered persons
Dynamic QR code above ₹500 croreFrom 1 October 2020, a B2C invoice from a registered person whose aggregate turnover exceeds ₹500 crore must carry a dynamic QR code. A QR code shown on a digital display for payment counts. The same rule 54 sectors are excluded, as are persons under section 14 of the IGST Act.
Official source: CBIC · Notification 14/2020-Central Tax, dynamic QR code on B2C invoices (GST Council copy)B2B · reverse charge and imports of services
Notified; applies from 1 January 2027Notification 04/2026-Central Tax of 26 October 2026 extends e-invoicing to supplies received from unregistered persons where the recipient pays tax under reverse charge, and to imports of services. The turnover threshold is unchanged.
Official source: A2Z Taxcorp (secondary host) · Gazette copy of Notification 04/2026-Central Tax
Timeline
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E-invoicing notified
Notification 13/2020-Central Tax named the first class of registered persons under rule 48(4), effective 1 October 2020.
Official source: CBIC · Notification 13/2020-Central Tax, e-invoicing under rule 48(4) (GST Council copy) -
First phase, above ₹500 crore
The threshold had been raised to ₹500 crore and SEZ units excluded before the start date.
Official source: CBIC · Notification 61/2020-Central Tax, ₹500 crore and SEZ exclusion (GST Council copy) -
Above ₹100 crore
Notification 88/2020-Central Tax lowered the threshold.
Official source: CBIC · Notification 88/2020-Central Tax, ₹100 crore (GST Council copy) -
Above ₹50 crore
Notification 05/2021-Central Tax lowered the threshold.
Official source: CBIC · Notification 05/2021-Central Tax, ₹50 crore (GST Council copy) -
Above ₹20 crore
Notification 01/2022-Central Tax lowered the threshold.
Official source: CBIC · Notification 01/2022-Central Tax, ₹20 crore (GST Council copy) -
Above ₹10 crore
Notification 17/2022-Central Tax lowered the threshold.
Official source: CBIC · Notification 17/2022-Central Tax, ₹10 crore (GST Council copy) -
Above ₹5 crore
Notification 10/2023-Central Tax set the current threshold.
Official source: CBIC · Notification 10/2023-Central Tax, ₹5 crore (GST Council copy) -
30-day reporting limit widened
The 30-day limit for reporting to an IRP extended to taxpayers with aggregate annual turnover of ₹10 crore or more.
Official source: Taxmann (secondary source) · GSTN advisory on the 30-day IRP reporting limit - Upcoming at review
Reverse charge and imports of services (announced)
E-invoicing is due to cover reverse-charge supplies from unregistered persons and imports of services.
Official source: A2Z Taxcorp (secondary host) · Gazette copy of Notification 04/2026-Central Tax
Peppol in India
- Directory participants
- 72
- Document families
- 7
Peppol Authority: OpenPeppol.
18 certified service providers based in India.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 61 participants
- 61 participants
- 32 participants
- ApplicationResponse31 participants
- 2 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.