Starting from 1st October 2020, the GST (Goods & Service Tax) Council introduced ‘e-invoicing’ or ‘electronic-invoicing’ for reporting of business to business (B2B) invoices under GST voluntarily. This standardized format has been implemented after rounds of discussions with industrial bodies as well as ICAI (The Institute of Chartered Accountants of India). Having this standardized invoice format under GST-eco system allows e-invoices to generate from one software to be read by another, hence, eliminating the need for manual data. ‘E-invoicing’ or ‘electronic invoicing’ is a system in which B2B (Business to Business) invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN). Invoice information from this portal to both the GST portal and e-way bill portal. It will eliminate the need for manual data entry while filing GSTR-1 return as well as generation of part-A of the e-way bills. An e-invoice raised by a trader can be read by computer systems using dynamic QR code up or down the supply chain. The consumers can also integrate the data on their systems. The introduction of this in India will also enable the real-time tracking of invoices which in turn enables easy reconciliation of credit for the buyer, and minimizes tax evasion. Until now, GST returns had to be filed by manually uploading data. This new reform will reduce data entry and the resulting errors, and automate the return-filing process. Thus, this articles focuses on the concept of E-invoice, manner of issuing E-invoices under Rule 48 of CGST Rules, 2017, it’s applicability, benefits, its process, E-invoice schema and so on.