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E-Invoicing: A Step Towards E-Governance & Ease of Doing Business

January 14, 2020[2020] 113 175 (Article)
Since the inception of GST, cases of fake invoicing and tax evasions are reportedly increasing year on year. As per the records, there has been sharp increase in cases of fake invoicing from 5 cases involving fraudulent claim of ITC amounting to Rs 12.67/- crores in first year to 1620 cases and amount manifolded to Rs 11,251/- crores till last fiscal (18-19).
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