The basic process of generating invoices through ERP systems is the same under the e-invoicing model. However, there would be a defined standard, schema, and format for e-invoicing to ensure uniformity so that machines and computer systems could easily read these invoices. The taxpayer would be responsible for generating the invoice.
An e-invoice has to be reported to the Invoice Registration Portal (IRP) at the time of its generation. The IRP would generate a unique Invoice Reference Number (IRN) and add a digital signature to the invoice. It would then return the same to the taxpayer. The IRP would also send the signed e-invoice to the seller on their registered email ID.