VAT registration or trading alone, without a fixed establishment, usually keeps you outside India's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in India, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into India.

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since the ₹5 crore turnover threshold). Set up your platform/format and test before you rely on it.

There is no receive-side obligation, but input tax credit is denied on a supplier invoice that should carry an IRN and does not.