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
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.