E-invoices are digital forms of invoices featuring reporting of the invoice details on the notified government portal and generating unique reference numbers. In simple terms, it is a uniform standard of invoices that is recorded at the government portal. The standard e-invoicing is mainly based on the Universal Business Language (UBL), which is highly compatible with the functioning of Indian business. The new e-invoice standard paves the way for 'machine readability of invoices and urgent 'interoperability between businesses. That means, by allowing direct broadcast of invoices digitally from one accounting / ERP system to another, E-invoices can be obtained/downloaded by enabling the recipient or Recipient Business to download the signed invoice JSON directly from the GST system.

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