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This book is a comprehensive guide in understanding the background, concepts, issues involved and smooth implementation of ‘GST e-Invoicing’, with effect from 1st October 2020. It explains everything about e-invoicing along with relevant illustrations, tables and diagrams. The book serves as a ready referencer for all the professionals, technical experts and project-incharge involved in handling execution of e-invoicing module in the existing accounting software. Explanation is in complete sync with the current features available at the GST e-invoicing portal, GST e-invoice API portal as well as the GST Common portal. The present publication is the 2nd Edition, as amended up to 25th August 2020, with the following noteworthy features: (a) Tabular presentation has been made for ascertaining the responsibility of each stakeholder involved. (b) Situations and their solutions have been given at appropriate places. (c) Pictorial representations have been made for better understanding. (d) Impact on other verticals of the business have been incorporated. (e) Process flow along-with validations done at IRP portal is also given. (f) The book incorporates the following: (i) Background and concept of electronic invoicing in the form of capsules (ii) Need of E-Invoicing (iii) Mechanism of E-Invoicing (iv) E-Invoice creation and IT implementation (v) Amendment, cancellation & miscellaneous topics of E-Invoicing (vi) E-Invoicing schema/API – Change in IT system (vii) Time & manner of issuance – Invoice vis-à-vis E-Invoice (viii) Tax Invoice vis-à-vis E-Invoice (ix) Bill of supply vis-à-vis E-Bill of supply (x) Debit-credit note vis-à-vis E-Debit-credit note (xi) Receipt, refund and payment voucher (xii) ISD invoice and miscellaneous documents (xiii) Quick response (QR) code (xiv) Annexures (1) Relevant Sections & Rules (2) Relevant Notifications (3) Concept Note on E-Invoice Messaging Flow (4) FAQs on Signed QR Code (5) Signed QR Code in E-Invoicing System.