India Proposes Extending E-Invoicing

India’s GST Council has recommended extending mandatory e-invoicing to certain purchases and imports of services for taxpayers with aggregate annual turnover of ₹5 crore or more.

The proposal covers domestic supplies received from unregistered suppliers where GST is payable under the reverse charge mechanism, as well as imports of services. It was included in the recommendations of the Council’s 57th meeting, held on 8 October 2026.

The proposal would apply to businesses with annual turnover of ₹5 crore or more, equivalent to ₹50 million, and cover:

• Certain purchases from Indian suppliers that are not registered for GST, where the buyer is responsible for calculating and paying the GST, “reverse charge”.
• Services bought from overseas suppliers, such as consultancy or software services, where the transaction qualifies as an import of services.

For AP and tax teams, this could mean an extra step in processing these purchases: generating or reporting the relevant invoice through India’s e-invoicing system. The exact process is still to be confirmed.

It is a recommendation, with no implementation date specified in the official release.

Source: GST Council

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