- India’s GST Council, at its 57th meeting on 8 October 2026, recommended extending mandatory e-invoicing to inward supplies from unregistered suppliers under reverse charge and to imports of services, for taxpayers with aggregate annual turnover of ₹5 crore or more, equivalent to ₹50 million, bringing certain purchase-side flows into scope.
- The official release specifies no implementation date, and the measure has no legal effect until formally notified. Press reports indicate the government is targeting April 2027. Today, recipients document imported services through self-invoices, so the change would add an e-invoicing or reporting step to accounts payable processes and vendor workflows.
- Existing e-invoicing rules remain unchanged: suppliers above ₹5 crore must obtain an IRN and signed QR code, and those with turnover of ₹10 crore or more cannot report documents older than 30 days. Procurement, accounts payable and tax teams should prepare vendor master data and self-invoicing workflows for the extension.
Source: Shared Services Link
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