E invoice in case of b2c

This discussion addresses a common issue where an e-invoice was initially raised as B2C because the customer hadn't provided their GSTIN. The customer later supplied their GSTIN and requested an e-invoice be issued. Participants are seeking guidance on whether a B2C invoice can be converted to a B2B e-invoice, particularly concerning the cancellation of the original invoice and the generation of a new e-invoice with an IRN. The applicability of e-invoicing for B2C transactions is also clarified.