The GST Council has decided that the use of the Invoice Registration Portal (IRP) is mandatory for all B2B transactions. Since January 1, 2021, the e-invoicing obligation already applies to companies with an annual turnover of more than 100 crore (approx. EUR 12 million). Since April 1, 2021, this obligation affects all B2B transactions.
This also replaced the existing e-waybill system within the IRP, so that invoicing parties do not have to generate a separate electronic waybill.
As of April 2021, there is therefore an obligation in India to use the new reporting system for electronic invoices.