List of GSTN on which issuing E-Invoice is mandatory

List of GSTN on which issuing E-Invoice is mandatory NIC has issued a List of GST Numbers for which issuing E-Invoice is mandatory. A list of  73307 GST Numbers generating IRN has been uploaded on E-Invoice Portal. The File can be Downloaded in below mentioned Link. As perCGST Rules, notified class of registered persons has to prepare an invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). After following above ‘e-invoicing’ process, the invoice copy containing inter alia, the IRN (with QR Code) issued by the notified supplier to a buyer is commonly referred to as ‘e-invoice’ in GST. Because of the standard e-invoice schema (INV-01), ‘e-invoicing’ facilitates the exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format. Please note that ‘e-invoice’ in ‘e-invoicing’ doesn’t mean the generation of invoices by a Government portal.