An invoice/bill is a commercial document issued by a business (seller) to a buyer, relating to a sale’s transaction and specifying the products, quantities, and agreed prices for products or services.

E-invoicing (Electronic invoicing) is a form of electronic billing/digital invoicing. E-invoicing methods are used by business, such as customers and their vendors, to monitor transactions between one another and ensure the terms of their trading agreements are being met. These documents include invoices, purchase orders, debit notes, credit notes, payment terms and instructions, and remittance slips.

E-invoicing includes a number of different technologies used as an authority term to describe any method by which an invoice is electronically presented to a customer for payment.

The movement of goods from one place to another is monitored by filing of “E-way bills” on GST portal. Similarly the GST council of India decided to implement the same system of E-invoicing which will applicable to specified category of business. After generating the invoice from any invoicing system, B2B invoices are authenticated electronically by GSTN for further use on the common GST portal.