This document provides a comprehensive note on E-Invoicing under GST. It details the background of mandates, including turnover thresholds and effective dates, and clarifies which transactions require an e-invoice and which are exempt. The note also covers how to generate e-invoices through various methods like Excel utility, API integration, or GSP providers, and explains what an IRN is. It's a useful resource for businesses needing to understand and comply with e-invoicing regulations.