Due to the COVID-19 pandemic, the electricity meter could not be read manually on-site every month. Hence mass estimated invoicing will be done based on last month consumption or an average of six months. How to avoid under-billing and over-billing since the consumption trends are drastically varied during the lockdown period e.g. residential customers are consuming more electricity and on the other hand, commercial customers are not operating their businesses, therefore, their consumptions have dropped significantly.