India considers e-invoicing for the B2C sector

On 9 September 2024, at the GST Council’s 54^th meeting, it was recommended to roll out a B2C e-invoice pilot in the country.

The Council’s recommendation is based on the positive results of the previous B2B e-invoicing implementation. An additional benefit raised by the council is the opportunity this will provide to the end customer, who should be able to verify the invoice reporting in the GST return.

The pilot will be implemented in selected states and sectors on a v…