After E-invoicing is made fully operational, the Government plans to do away with monthly filing of GST returns. It will help in reducing compliance burden. Finance secretary Ajay Bhushan Pandey said that “GSTR-1 and GSTR-3B will ultimately be phased out, once we fully operationalise the electronic invoice (e-invoice). Presently, E-invoicing is mandatory for companies with turnover of ₹500 crore or more. From January 1, 2021, it shall be mandatory for companies with a turnover of more than ₹100 crore, and from April 1, 2020 it will be mandatory for all companies.