The Indian Goods & Services Tax Council has proposed a revised plan for the roll-out of live e-invoice reporting from 2020.
E-invoices will be initial voluntary from the start of this year, and then become mandatory for B2B transactions for large and mid-sized taxpayers by April 2020
Link below includes an excellent and complete overview on the implmentation of ”e-invoicing” in India.
Source Ridvan Yigit