The e-invoicing system won’t entail many changes from how businesses are issuing invoices presently. Businesses would not find much change since they would continue to see the invoices’ physical or electronic (PDF, etc.) output in the same manner as it is today.
Necessary changes to enable such reporting of invoices to IRP and obtaining IRN will be made by ERP/Accounting and Billing Software providers in their respective software. The taxpayer can take services of GSPs as well to report invoice data to IRP.
Multiple modes of reporting e-invoice will be made available so that taxpayers can choose one based on their need: API based and GSP based. Later, web-based and mobile app-based reporting will also be made available when coverage is increased by reducing the turnover threshold.