India FAQs on GST e-invoice/IRN System 09 April 202138 views1 min read Table of Contents A. E-invoice – Basics: 1. What is ‘e-invoicing’? 2. How is ‘e-invoicing’ different from the present system? 3. For which businesses, e-invoicing is mandatory? 4. What are the advantages of e-invoice for businesses? 5. What businesses need to do, to be e-invoice ready? 6. Is an invoice/CDN/DBN (required to be reported to IRP by notified person), valid without IRN? B. E-invoice – Applicability: 7. What documents are presently covered under e-invoicing? Source: consultease.com E-invoicing Taxability of gift cards or vouchers under GST gets better clarity HC Allowed refund of IGST along with interest on export made during July -September, 2017 period