Modèle de facturation électronique :
  • Pre-clearence
Format de fichier obligatoire :
  • JSON
Obligations B2G :
  • IRP
Exigences en matière d’archivage 
  • 8 Year Period
Signature électronique :
  • Mandatory to IRP

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

08.18.22

  • Informations sur le mandat fiscal
E-invoicing threshold to be further lowered from 1st October 2022 With the recent issuance of Notification No.17 2022, the threshold for mandatory e-invoicing will be further lowered to ₹10 crore (from ₹20 crore) on October 1, 2022. From this date, GST registered businesses with annual turnover of ₹10 crore or more must issue e-invoices for B2B transactions. Further, Vivek Johri, the Chairman of the Central Board of Indirect Taxes and Customs (CBIC), has made the following statement: "We started with a very high threshold and soon we are going to have all taxpayers with an annual turnover of more than ₹5 crore having to generate e-invoices for their B2B part of business.” According to Mr Johri, the ₹5 crore threshold will likely to be introduced in the course of 2023. The India government has implemented e-invoicing in a phased manner ensuring minimum burden on the taxpayer community, the recent measures on threshold cuts will improve tax compliance and move closer to making e-invoicing mandatory for all GST taxpayers eventually. Tungsten has been supporting the e-invoicing mandate since its introduction in 2020 and is prepared to meet this new threshold requirement.

04.28.22

  • Mises à jour des pays
GST collections hit an all-time high of ₹ 1.42 lakh crore in March 2022 In March 2022, the goods and services tax (GST) revenue collected was ₹1.42 lakh crore ($18.93Bn), the highest amount since the new taxation system was implemented in India. Ministry of finance said in a statement that GST revenues for March 2022 are 15% higher than the same month last year and 46% higher than March 2020. These results show how powerful Continuous Transaction Controls (CTC) can be from a tax collection perspective. Together with economic recovery, anti-evasion activities, especially action against fake billers have contributed to the enhanced GST, said the government.

03.23.22

  • Informations sur le mandat fiscal
Lower threshold for e-invoicing from 1st April 2022 The Central Board of Indirect Taxes & Customs (CBIC) of India recently issued a notification (01/2022) lowering the threshold for mandatory e-invoicing under Goods and Services Tax (GST). As of present, e-invoicing is mandated for all taxpayers whose annual revenue is ₹50 crore or above. From 1st April 2022, the revenue threshold for mandatory e-invoicing will be reduced to ₹20 crore. By extending the scope of e-invoicing, the government is expected to enhance tax compliance among small businesses in the country.

07.04.21

  • Informations sur le mandat fiscal
Government departments and local authorities exempt from e-invoicing

On 1st June 2021, the Indian Government released a notification stating that government departments and local authorities are exempt from the e-invoicing mandate being implemented.

Click here to learn more about the Indian mandate.

06.03.21

  • Mises à jour des pays
Compliance relief offered in light of Covid-19 pandemic

In light of the severity of the Covid-10 pandemic in India, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several compliance reliefs for taxpayers.

These include the following:

  • There will be no late fees for delayed filing of GSTR-3B of March/April, up to 15 days and 30 days from the original due date for Taxpayers with turnover more than INR 5 Crores and up to INR 5 Crores respectively. In addition to this, for the quarter ending 31 March 2021, no late fees will be charged if GSTR-3B is filed within 30 days from the original due date.
  • The due date to file GSTR-4 is extended to 31 May 2021.
  • The due date to file ITC-04 is extended to 31 May 2021 (for the quarter: January-March 2021).
  • The due date to file GSTR-1 for April 2021 is extended to 26 May 2021 and for IFF the due date is extended to 28 May 2021.
  • Due date for all other proceedings, asset order, etc., whose last date of completion falls between 15 April to 30 May is extended to 31 May 2021.

Click here to learn more about the Indian mandate.

03.09.21

  • Informations sur le mandat fiscal
India extends the scope of the invoice reporting mandate from April 1, 2021

The Indian Central Board of Indirect Taxes and Customs (CBIC) has changed the revenue threshold that determines whether companies are required to report invoice data to the Invoice Registration Portal (IRP).

Via Notification No. 05/2021–Central Tax, the Central Board has lowered the threshold to Rs 50 Cr ($6.8m). The revenue threshold applies to aggregated revenues on PAN-level (Permanent Account Number) and will therefore apply to all GSTINs under the Permanent Account Number.

The change will be effective from April 1, 2021.

The announcement has been published in the Gazette of India on 8 March 2021: http://egazette.nic.in/WriteReadData/2021/225713.pdf

Click here to learn more about the Indian mandate.

03.17.20

  • Informations sur le mandat fiscal
L’Inde retarde le déploiement de sa norme relative à la facturation

Le gouvernement indien a annoncé la publication de sa norme régissant la facturation fin 2019, en proposant une date d’entrée en vigueur très ambitieuse au 1er avril 2020. Il annonce désormais que la date d’entrée en vigueur de cette norme est reportée au 1er octobre 2020.

Click here to learn more about the Indian mandate.

02.21.20

  • Informations sur le mandat fiscal
Plus d'informations sur la facturation électronique en Inde

À partir du 1er avril 2020, toutes les entreprises ayant un chiffre d'affaires d'au moins Rs.100 Crore seront obligées de commencer à utiliser l'IRP.

Click here to learn more about the Indian mandate.

12.19.19

  • Informations sur le mandat fiscal
L'échéance de la facturation électronique en Inde est arrêtée au mois d'avril 2020

L'Inde a confirmé que son portail d'enregistrement des factures sera lancé dans les premiers mois de 2020, et que son utilisation sera obligatoire pour les contribuables moyens et grands à partir d'avril 2020.

Click here to learn more about the Indian mandate.

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