In the past, the indirect tax system was in effect, and the Indian hospitality sector was subject to various indirect tax rates, such as VAT,....
https://www.gstrobo.com/blog/impact-of-gst-on-hospitality-sector/

Until Monday, August 1, 2022, businesses with an aggregate annual turnover of more than Rs 20 crore were required to issue E-invoices under Rule 48....
https://www.gstrobo.com/blog/aggregate-turnover-for-e-invoice-applicability-reduced-to-rs-10-crore/