When and how was e-Invoicing introduced in India?

In August 2020, the Government of India streamlined the process of generating, reporting and managing invoices to reduce the scope for errors and fraudulent activities. During launch, the government mandated e-Invoicing for businesses with an aggregate turnover greater than ₹500 crores. In succession, the Government of India implemented e-Invoicing in multiple phases to bring more businesses into e-invoicing framework. Here’s a table detailing the phases in which it was introduced:

As per notification 10/2023, it is mandatory for businesses with a aggregate turnover above ₹5 crores to generate e-invoices starting from 1 August 2023.