A business example
A supplier already confirmed as covered by e-invoicing prepares a business invoice in its accounting software.
Prepare
Create the invoice details in the supplier's system.
Register
Report through the prescribed invoice registration process and obtain the relevant response.
Issue and reconcile
Provide the appropriate invoice information to the customer and retain the registration record.
What this shows
Emailing a PDF skips the distinguishing registration step. This example assumes applicability; it does not set a turnover threshold.
What it is often confused with
A PDF invoice emailed to a customer is not automatically an e-invoice under GST.
What to look at in your business
Use the linked applicability guide before deciding which documents require reporting.
Context and further reading
This entry explains the business term. The related guide below provides the next layer of context; any applicable legal test depends on the transaction and relevant period.
Kosha.Services · Updated 2 October 2026