There have been so many instances of large scale frauds in GST through fictitious billing, bogus registrations etc. e-Invoicing will play a major role in restricting these frauds to a great extent. One of the myths among traders is that e-Invoice will replace manual/own system generated invoice, but it is not the case. Entitities will have to prepare invoice manually in own system and upload the same on designated portal Invoice Registration Portal (IRP), which inter-alia will generate Invoice Reference Number (IRN) and quick response code (QR Code).
Source: thehitavada.com
