E-invoicing is the exchange of an electronic invoice document between a seller and a buyer. Taxpayers have to generate e-invoices with respect to the guidelines set by the govt of India under GST Council. B2B, SEZ, DE type invoices must digitally prepare the invoices which are to be authenticated by GSTN.

The GST e-invoice creation can be done in two parts:

1. 1) Registration of the organization in the Invoice Registration Portal.
2. 2) Interaction between the IRP, GST E-Way Bill portal and the Buyer.