Invoice Requirements for India (Cross-Border)

India mandates GST e-invoicing for turnover ≥ ₹5 crore: the invoice is registered with an IRP that returns an IRN and signed QR code before it is valid for input-tax credit.

E-invoicing: Mandatory GST 18% Complexity: High

India's GST regime mandates e-invoicing for businesses with annual turnover of ₹5 crore or more: the invoice JSON is registered with an Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a signed QR code before the invoice is valid and can support input-tax credit. A GSTIN is required for both parties where applicable, and the standard GST slab is 18%. Exports may be zero-rated under a Letter of Undertaking (LUT) or made on payment of IGST. Records must be kept for 6 years.

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What a compliant invoice issued in India must include

At minimum, an invoice issued in India should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Irn Signed qr code Hsn sac code Place of supply Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

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Available now
E-invoicing
Mandatory
E-invoicing model
Clearance
Platform
GST IRP (Invoice Registration Portal)
Format
GST INV-01 JSON (IRN + QR)
Tax system
GST
Standard rate
18%
Tax ID
GSTIN
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
EN
Local currency required
No
Keep records for
6 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for India Banks, correspondent data and local payment rules for India.

Example: an invoice issued in India

Example: an invoice issued in India — GSTIN, GST 18%, GST INV-01 JSON (IRN + QR)
Illustrative invoice issued by a seller in India, showing the local tax-ID label, the GST 18% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.