The National Informatics Centre (NIC) has given a list of GSTINs on January 27, 2021, for whom e-invoicing will be compulsory.
There are 73308 GSTNs which are listed through the NIC to which it is compulsory for the assessee to upload the invoice information and enroll the supply transaction on the portal of the government invoice enrollment.
GST E-invoicing Get to know about the new E-invoice generation system on government GST portal with applicability. The system mandates to generate e-invoice for every sale by a registered business or electronic invoicing is the platform in which the assessee is to be uploaded with the information regarding the invoices and enroll the supply transactions to the Government Invoice Registration Portal (IRP) and get the Invoice Reference Number (IRN) generated by the IRP system.
The assessee built and created the invoices by utilizing the ERP or accounting system or manually post then that he uploaded the invoices information to IRP and obtained the unique reference number which is called IRN.
It is to be noted that the e-invoices will not be termed as building or generation of the assessee’s on the government portal. It is that it only intimates the government portal that the invoices are to be furnished to the purchaser, via doing the enrollment of the invoices on the GST portal of the council.
Thanks Arpit, can you also share the previous list released by NIC in November 2020.