India indirect tax update – Union Budget 2022 and mandatory e-invoicing with effect April 1, 2022

The Union Budget of India is the annual budget and presented each year on the first day of February. India’s Finance Minister, Nirmala Sitharaman delivered the Union Budget 2022 on February 1, 2022.


  • GST revenues are buoyant with record GST collection and returns filed
  • Deadline for amendments and corrections extended
  • Cancellation of GST registration after failure to submit consecutive returns
  • Input tax credit amendments
  • Review of customs exemptions and tariff simplification
  • Mandatory e-invoicing extended

Source Avalara

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