GST e-Invoicing and time of supply provisions: Should they be in sync? SECTIONS GST e-Invoicing and time of supply provisions: Should they be in sync?By Rahul Aggarwal, ET CONTRIBUTORS Last Updated: Apr 17, 2021, 01:25 PM IST Share Synopsis The concept of e-invoicing at this scale is new in the Indian indirect tax environment and its impact on regular commercial practices has just started to emerge. iStock An invoice must be issued on or before the undertaking of certain events viz. delivery of goods/provision of service. Over the past six months, we witnessed the gradual implementation of various e-invoicing provisions based on the turnover of the taxpayers. Various notifications have been issued, prescribing the taxpayers, to comply with e-invoicing requirements. Such taxpayers have been generating IRNs and QR codes from the IRP and issuing tax invoices to the recipients in respect of their outward supplies.