Divakar Vijayasarathy, founder and managing partner of DVS Advisors LLP, a consultancy, said e-invoicing is still at a nascent stage and compulsory e-invoicing for businesses with ₹100 crore sales is bound to be chaotic. “Large players managed to comply on the strength of their in-house IT support and well-trained teams, which cannot be expected in the case of all the small and medium enterprises in the ₹100 crore bracket,” he added.