The first committee was set-up in May 2019 to discuss the usability of E-Invoicing and prepare an e-invoicing implementation plan for India considering global implementations.
Since the committee gave its recommendations, several drafts of E-Invoicing Specifications were issued and finally the E-Invoice Schema was released in January 2020. The mandate went live on 1st October 2020 vide 39th GST Council meeting happened on 14h March 2020.