GST e-Invoicing and time of supply provisions: Should they be in sync?

Over the past six months, we witnessed the gradual implementation of various e-invoicing provisions based on the turnover of the taxpayers. Various notifications have been issued, prescribing the taxpayers, to comply with e-invoicing requirements. Such taxpayers have been generating IRNs and QR codes from the  IRP  and issuing  tax invoices  to the recipients in respect of thei…