GST e-invoicing is also known as the electronic-invoicing. It is a mechanism under which transaction between Business to Business (B2B) generates e-invoices. It is a way through which businesses can generate e-invoices by using software and another can easily view that same invoice without any difficulty. This mechanism is mandatory for the businesses to follow to avoid disadvantageous consequences. These e-invoices are digitally validated by GST Network before being used on the government GST portal. This mechanism is initiated mainly to deal with the increasing GST evasion.