Modelo de facturación electrónica:
  • Pre-clearence
Formato de archivo obligatorio:
  • JSON
Requisitos de empresa a gobierno:
  • IRP
Requisitos de archivado:
  • 8 Year Period
Firma electrónica:
  • Mandatory to IRP


Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.



  • Información de la normativa
E-invoicing threshold to be further lowered from 1st October 2022 With the recent issuance of Notification No.17 2022, the threshold for mandatory e-invoicing will be further lowered to ₹10 crore (from ₹20 crore) on October 1, 2022. From this date, GST registered businesses with annual turnover of ₹10 crore or more must issue e-invoices for B2B transactions. Further, Vivek Johri, the Chairman of the Central Board of Indirect Taxes and Customs (CBIC), has made the following statement: "We started with a very high threshold and soon we are going to have all taxpayers with an annual turnover of more than ₹5 crore having to generate e-invoices for their B2B part of business.” According to Mr Johri, the ₹5 crore threshold will likely to be introduced in the course of 2023. The India government has implemented e-invoicing in a phased manner ensuring minimum burden on the taxpayer community, the recent measures on threshold cuts will improve tax compliance and move closer to making e-invoicing mandatory for all GST taxpayers eventually. Tungsten has been supporting the e-invoicing mandate since its introduction in 2020 and is prepared to meet this new threshold requirement.


  • Actualizaciones de los países
GST collections hit an all-time high of ₹ 1.42 lakh crore in March 2022 In March 2022, the goods and services tax (GST) revenue collected was ₹1.42 lakh crore ($18.93Bn), the highest amount since the new taxation system was implemented in India. Ministry of finance said in a statement that GST revenues for March 2022 are 15% higher than the same month last year and 46% higher than March 2020. These results show how powerful Continuous Transaction Controls (CTC) can be from a tax collection perspective. Together with economic recovery, anti-evasion activities, especially action against fake billers have contributed to the enhanced GST, said the government.


  • Información de la normativa
Lower threshold for e-invoicing from 1st April 2022 The Central Board of Indirect Taxes & Customs (CBIC) of India recently issued a notification (01/2022) lowering the threshold for mandatory e-invoicing under Goods and Services Tax (GST). As of present, e-invoicing is mandated for all taxpayers whose annual revenue is ₹50 crore or above. From 1st April 2022, the revenue threshold for mandatory e-invoicing will be reduced to ₹20 crore. By extending the scope of e-invoicing, the government is expected to enhance tax compliance among small businesses in the country.


  • Información de la normativa
Government departments and local authorities exempt from e-invoicing

On 1st June 2021, the Indian Government released a notification stating that government departments and local authorities are exempt from the e-invoicing mandate being implemented.

Click here to learn more about the Indian mandate.


  • Actualizaciones de los países
Compliance relief offered in light of Covid-19 pandemic

In light of the severity of the Covid-10 pandemic in India, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several compliance reliefs for taxpayers.

These include the following:

  • There will be no late fees for delayed filing of GSTR-3B of March/April, up to 15 days and 30 days from the original due date for Taxpayers with turnover more than INR 5 Crores and up to INR 5 Crores respectively. In addition to this, for the quarter ending 31 March 2021, no late fees will be charged if GSTR-3B is filed within 30 days from the original due date.
  • The due date to file GSTR-4 is extended to 31 May 2021.
  • The due date to file ITC-04 is extended to 31 May 2021 (for the quarter: January-March 2021).
  • The due date to file GSTR-1 for April 2021 is extended to 26 May 2021 and for IFF the due date is extended to 28 May 2021.
  • Due date for all other proceedings, asset order, etc., whose last date of completion falls between 15 April to 30 May is extended to 31 May 2021.

Click here to learn more about the Indian mandate.


  • Información de la normativa
India extends the scope of the invoice reporting mandate from April 1, 2021

The Indian Central Board of Indirect Taxes and Customs (CBIC) has changed the revenue threshold that determines whether companies are required to report invoice data to the Invoice Registration Portal (IRP).

Via Notification No. 05/2021–Central Tax, the Central Board has lowered the threshold to Rs 50 Cr ($6.8m). The revenue threshold applies to aggregated revenues on PAN-level (Permanent Account Number) and will therefore apply to all GSTINs under the Permanent Account Number.

The change will be effective from April 1, 2021.

The announcement has been published in the Gazette of India on 8 March 2021:

Click here to learn more about the Indian mandate.


  • Información de la normativa
India retrasa la normativa sobre facturación

El gobierno indio anuncia que su normativa sobre facturación de finales de 2019 necesitará posponer su fecha de entrada en vigor que inicialmente era del 1 de abril de 2020. En la actualidad informan de que la puesta en marcha se retrasará hasta el 1 de octubre de 2020.

Click here to learn more about the Indian mandate.


  • Información de la normativa
Información adicional sobre la normativa de India

A partir del 1 de Octubre de 2020, todas las empresas con una facturación superior a 100 Rs.estarán obligadas a utilizar el portal de facturación IRP.

Click here to learn more about the Indian mandate.


  • Información de la normativa
India confirma la entrada en vigor de la facturación electrónica a partir de Octubre de 2020

Las autoridades de India han confirmado que el portal de registro de facturación (IRP, por sus siglas en inglés) entrará en funcionamiento durante 2020. Los contribuyentes de mediano y gran tamaño deberán utilizar dicho portal a partir de Octubre de 2020.

Click here to learn more about the Indian mandate.

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