APAC · GSTN / NIC IRP
India
Atlas data current as of
Real-time clearance via Invoice Registration Portals (IRPs) returning a signed IRN and QR. Mandatory threshold has come down progressively to AATO ≥ ₹5 crore since 1 August 2023.
Cloudare has shipped 47 🇮🇳 India integrations · talk to us →// Phased rollout
- 01 Oct 2020 · liveThreshold ≥ ₹500 crInitial rollout, large taxpayers.AATO ≥ ₹500 crore
- 01 Jan 2021 · liveThreshold ≥ ₹100 crExpanded scope.AATO ≥ ₹100 crore
- 01 Apr 2021 · liveThreshold ≥ ₹50 crExpanded scope.AATO ≥ ₹50 crore
- 01 Apr 2022 · liveThreshold ≥ ₹20 crExpanded scope.AATO ≥ ₹20 crore
- 01 Oct 2022 · liveThreshold ≥ ₹10 crExpanded scope.AATO ≥ ₹10 crore
- 01 Aug 2023 · liveThreshold ≥ ₹5 crCurrent mandatory threshold.AATO ≥ ₹5 crore
- 01 Apr 2025 · live30-day reporting windowInvoices must be reported to IRP within 30 days from invoice date.AATO ≥ ₹10 crore
// Penalties
Invoice without valid IRN is invalid; ITC denied to recipient; GST Act penalties apply (₹10,000 or amount of tax evaded, whichever higher).
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory.
- Emit NIC JSON Schema v1.1Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via IRP API (multiple authorised IRPs)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 8 yearsArchive the structured original, not a rendering of it.
- Understand the exposureInvoice without valid IRN is invalid; ITC denied to recipient; GST Act penalties apply (₹10,000 or amount of tax evaded, whichever higher).
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC India: cloud edition with GSP integration. eDocument framework activates IN_INVOICE scenario. Ensure HSN/SAC, place of supply, and reverse charge flags map correctly.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O India localisation with Electronic invoicing service uses Cleartax/IRIS GSP. ER configuration: 'Invoice model.version.84' or later.
Oracle Fusion Cloud ERP
Oracle Financials India: Tax Reporting (TRR) + 3rd-party IRP connector (IRIS, Cleartax, Taxilla). BIP report templates for IRN/QR.
Oracle NetSuite
India Localization SuiteTax Engine SuiteApp ships with Cleartax GSP preconfigured. Set Invoice Status workflow to validate IRN before posting.
Odoo (Community + Enterprise)
l10n_in_edi (Enterprise) handles IRP submission; account_edi base handles cancellations. QR is rendered server-side as Base64 PNG.
Zoho Books / Zoho One
Zoho Books is GSTN-authorised GSP; native flow generates IRN within seconds of invoice save.
// Implementation playbook
Cloudare has shipped 47 India integrations. We will email you the full implementation playbook for India — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.
// Frequently asked questions
What's the current GST e-invoice threshold and who's in scope?
As of FY25-26, the AATO threshold for mandatory e-invoicing is ₹5 crore. From 1 April 2025, all qualifying invoices must be reported to the IRP within 30 days of invoice date. B2C is out of scope; B2B, exports, and credit/debit notes are in.
Which IRP should we use? Are they functionally equivalent?
The NIC IRPs (irp1.einvoice1.gst.gov.in, irp2, irp3, irp4, irp5, irp6) are the canonical ones. Third-party 'authorised' IRPs (IRIS, Cleartax, Taxilla, ClearTax, GSPs) all front the NIC backend but add features — batching, validation, MIS, integration connectors. Functionally equivalent for IRN issuance; differentiated on ops and SLA.
Do we need to re-run e-invoicing if a delivery is cancelled?
Cancellation must happen within 24 hours of IRN generation via the IRP. After 24 hours you can't cancel — you must issue a credit note that itself goes through e-invoicing. Many ERPs miss this 24-hour window check; build it in upfront.
What about the new ISD (Input Service Distributor) rules?
From 1 April 2025, ISD became mandatory for companies with multiple GSTINs receiving common input services. Cross-charge invoices between branches require ISD registration and separate IRN generation. SAP S/4HANA India localisation supports this from the 2025 patch; older versions need add-on or middleware handling.
Does the IRP handle E-way Bill generation in the same call?
If you opt-in via the API request, yes — the IRP can generate the EWB alongside the IRN. Otherwise EWB is a separate call to ewaybillgst.gov.in. Recommend keeping them coupled at the integration layer; failure modes are easier to reason about.
What's the typical ERP integration pattern for Indian e-invoicing?
Three layers: ERP (invoice creation + master data) → middleware/GSP (JSON transformation, signing if needed, IRP API calls, IRN/QR storage) → ERP again (post-back IRN, QR, EWB). For SAP this is GST framework + GSP connector; for Oracle Fusion it's Tax Reporting Cloud + 3rd-party IRP connector; for Zoho/Odoo it's a native module.
Are there exemptions worth knowing about?
SEZ units (still required but with SEZ-specific document type), banking/insurance/financial services (exempt from e-invoicing), goods transport agencies (specific provisions), and passenger transport (out of scope). Verify against your actual transaction types.