Eye Share: E - Invoicing under GST

Ever since the concept of e-invoicing was approved by the GST Council, the buzz around e-invoicing has gained importance among the business community. GST Council during its 37th meeting approved a standard E-invoice and subsequently, Notifications (No. 68/2019 - CT to 72 /2019 - CT) were issued on December 13, 2019 laying the legal road map for E-invoice.Mr. S.N. Kapoor (Advocate) in his article elaborates on the concept of ‘e-invoicing’ under GST and...