E-invoice schema: mandatory structured invoice data and amended registration and notice provisions change invoicing and SEZ registration fields. The amendment extends specified deadlines in rule 117, revises FORM REG-01 to add structured SEZ Unit and SEZ Developer registration entries capturing name, approval order, validity period and approving authority, modifies FORM GSTR-3A wording to indicate potential tax liability and to state that certain notices are system generated without signature, and wholly substitutes FORM INV-01 with FORM GST INV-1, a comprehensive e-invoice schema defining field-level cardinality, mandatory fields, technical specifications and detailed supplier, buyer, item, tax, transport and supporting-document data requirements for electronic invoicing integration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-invoice schema: mandatory structured invoice data and amended registration and notice provisions change invoicing and SEZ registration fields.
The amendment extends specified deadlines in rule 117, revises FORM REG-01 to add structured SEZ Unit and SEZ Developer registration entries capturing name, approval order, validity period and approving authority, modifies FORM GSTR-3A wording to indicate potential tax liability and to state that certain notices are system generated without signature, and wholly substitutes FORM INV-01 with FORM GST INV-1, a comprehensive e-invoice schema defining field-level cardinality, mandatory fields, technical specifications and detailed supplier, buyer, item, tax, transport and supporting-document data requirements for electronic invoicing integration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
