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GST authorities are reportedly planning a voluntary retail e-invoicing pilot in select sectors from April 1, 2027, to improve tax compliance. The proposed system would electronically capture individual consumer invoices, allowing officials to compare actual transactions with sales declared by businesses and detect possible underreporting. The GST Council recommended the trial in September 2024, but infrastructure concerns delayed its rollout. Officials now believe technology can handle the transaction volumes. The pilot could also improve record-keeping, invoice matching and audits.