India: Next phase for mandatory e-invoice issuance, beginning 1 April 2021

India: Next phase for mandatory e-invoice issuance

There is a schedule that phases in the rule requiring the mandatory issuance of electronic invoices (e-invoices).


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The requirement for issuing e-invoices is mandatory for taxpayers having turnover in excess of INR 100 crore (effective 1 January 2021).

The next phase of mandatory e-invoices is effective 1 April 2021 for taxpayers having turnover in excess of INR 50 crore. As of 1 April 2021, these taxpayers must issue e-invoices for all business-to-business (B2B) supplies—including exports.

Read a March 2021 report [PDF 225 KB] prepared by the KPMG member firm in India

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