17 November 2020
I don't agree with Mr. Jatinder Kumar Sir...
@ SDR Associates, As per FAQ No. 27 on GST e-invoice / IRN System ( Version 1.3 ) issued by GSTN, dated 11th November 2020, it has been clearly clarified that for the time being generation of e-Invoice will be mandatory "only for notified class of taxpayers" and that too for their B2B Supplies and no "Voluntary generation of e-Invoicing will be allowed".
EXTRACT FROM THE FAQ's :
27). Is e-invoicing voluntary, i.e. can entities with aggregate turnover below the prescribed limit also report invoices to IRP, if they wish to do so?
Answer : No, presently, only the notified class of persons will be allowed / enabled to report invoices to IRP.
Hence you cannot generate e-Invoice voluntarily ( turnover below Rs. 10 crore ).