India
Enablement of voluntary e-invoicing
Currently, it is compulsory for GST registered businesses in India whose annual turnover exceeds RS 10 crores to clear their invoices with the government portal (Invoice Registration Portal) before sharing the invoice with their buyers.
According to GST e-Invoice system's notification published on 17th March 2023, businesses not covered by the mandate can now issue e-invoices voluntarily for FY 2022-23