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<h1>E invoice schema mandates generation of a unique IRN and prescribes mandatory supplier, recipient, item and total fields.</h1> Requires generation of a unique Invoice Reference Number (IRN) for each e invoice and prescribes a versioned FORM GST INV 1 schema that defines mandatory and optional fields, cardinality, technical formats and grouped sections (Basic Details, Supplier/Recipient, Item Details, Document Totals, Delivery, E way Bill and Additional Documents). Item details are repeatable and require HSN, pricing, taxable value, GST rate and tax breakdown; document totals aggregate taxable value, tax components, cesses and total invoice value. Conditional rules (e.g., IGST vs CGST+SGST) and versioning are specified.
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