The ' e - invoicing ' system will be introduced from January 1 , 2020 in a phased manner for generating business - to - business ( B2B ) invoices on a Voluntary basis , according to a revenue department note . Businesses with a turnover of Rs 500 crore or more are supposed to start e- invoicing from January 1 , 2020 on Voluntary and trail basis while businesses with turnover of Rs 100 crore or more are required to do it from February 1 , 2020 . E - invoicing will become mandatory for both the categories starting April 1 , 2020 . However , it will remain Voluntary and on trial basis even after April 1 , 2020 for businesses having turnover of less than Rs 100 crore .
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