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India: New group of taxpayers required to report invoices within 30 days

The tax administration expanded the scope of taxpayers who must submit invoices to the portal within 30 days of issue.

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December 13, 2024

The Indian tax administration on November 5, 2024, expanded the scope of taxpayers who must submit invoices to the invoice registration portal (IRP) within 30 days of issue.

From April 1, 2025, taxpayers earning over 10 crores annually cannot report e-invoices more than 30 days. Previously, only taxpayers earning over 100 crores annually had the 30-day reporting restriction. This rule applies to all document types, including invoices, credit notes, and debit notes, that need an invoice reference number (IRN).

For example, if a business issues an invoice on April 1, 2025, it must report it to the IRP by April 30, 2025. The IRP has a built-in validation that stops users from reporting the e-invoice after the 30-day period.

Therefore, taxpayers must submit their e-invoices within this new time limit. The tax administration also clarified that taxpayers with annual gross receipts less than 10 crores are not subject to this reporting restriction at this time. 

For more information, contact a KPMG tax professional:

Kathya Capote Peimbert | kcapotepeimbert@kpmg.com  

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com   

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