The Goods and Service Tax Network (GSTN) issued the advisory on e-invoicing. The GSTN stated that a certain set of taxpayers had started e-invoicing from 1st October, 2020.
The list of GSTINs (State-wise, along with Name of entity) who are actually generating IRN on e-invoice production portal (IRP) has been published. The list is being updated from time to time.
From January 1, 2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. (in any preceding financial year from 2017-18 onwards).
The GSTN notified that for all the notified taxpayers, API sandbox/testing is enabled since 29th October, 2020. The trial e-invoice portal for testing the upload of invoices by notified taxpayers through offline utility (bulk generation tool) was activated from 6th November 2020.