Introduction The word “Invoice” was coined way back in the 16th century. It was derived from the French word “envoi” which means to “dispatch or send goods”. It is similar to the word “envoy” meaning messenger. The freely available knowledge on internet provides that the oldest type of accounting document was used for the first time 7000 years back. Sometimes, it is overwhelming to know the history and the origins of certain facts and situations. Fast forward to the 21st century, in July 2017, the metamorphic reform – Goods & Services Tax (GST) took its birth in India. After four years since its inception, the reform has been instrumental in changing the Indirect Tax environment in the economy as a whole and to an extent, way of doing business in India. The GST law was implemented on one of the fundamental premise of easy Fungibility of Input Tax.......