It is difficult to make a precise list of taxpayers who are required to issue e-invoice, as the fulfilment of conditions prescribed for e-invoicing (e.g. crossing of a turnover threshold, exemptions, nature of supplies made etc.) is dynamic.
However, the eligible GSTINs and generating IRNs is published on IRP and updated periodically. Please visit https://einvoice1.gst.gov.in/Others/GSTINsGeneratingIRN.
Further, the onus is on the concerned taxpayer to check the conditions and follow the law. At the same time, the recipient shall confirm this fact with his suppliers, as the list may contain the names of exempt entities and who might have been shown as enabled for e-invoice.