The GST Council approved the implementation of electronic invoicing or E-invoicing for business to business (B2B) transactions from January 1, 2020. After being implemented, it might curb tax evasion by pre-populating GST returns with the e-invoice details. The filing of GST returns will also become simpler with easy reconciliation. Recently, a concept note was made available on the GST Network (GSTN) website explaining what e-invoice is and how it operates.