India, a developing economy in the globe, need digitization in this age of technology. With this in mind, an effort has been made to digitise the invoicing system. Undoubtedly, the implementation of E-invoicing in the indirect taxation stream will prove to be a significant step towards the country's digitalization. Every business unit in India, whether it is in the product or service sectors, uses a particular structure for their sales invoices. The GST eco-system will never be homogeneous due to the usage of non-standard formats for invoice creation. According to the directive of the council, NIC has developed the E-invoice system in accordance with the most recent E-invoice (IRN) schema, per which the informed tax payers are required to produce the IRN for the purchases/sales. According to the Form GST-INV-01, the tax payer is required to upload all of the details from the manual or internal accounting preparation of the invoice. Both industries and IT professionals find the introduction and execution of E-invoicing to be difficult to understand and implement. The author of this essay has made an effort to comprehend the idea of e-invoicing, its effects on company functionaries, and to offer suggestions for how to make the system work more efficiently.

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Keywords: GST, Digitization, E-invoicing, IRN (Invoice Reference Number).