E invoice schema update standardises mandatory invoice data, adds SEZ registration fields and softens notice language. Amendments extend specified filing deadlines in rule 117; add SEZ-specific registration fields to FORM REG-01 including SEZ name, approval order, validity period and approving authority; revise FORM GSTR-3A notice wording to replace definitive statements about tax liability or tax period with discretionary language and to insert a system-generated notice disclaimer; and wholly replace Form INV-01 with a detailed electronic invoice schema (FORM GST INV-1) prescribing mandatory and optional fields, cardinality, sample formats and explanatory notes to standardise e-invoicing data.
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E invoice schema update standardises mandatory invoice data, adds SEZ registration fields and softens notice language.
Amendments extend specified filing deadlines in rule 117; add SEZ-specific registration fields to FORM REG-01 including SEZ name, approval order, validity period and approving authority; revise FORM GSTR-3A notice wording to replace definitive statements about tax liability or tax period with discretionary language and to insert a system-generated notice disclaimer; and wholly replace Form INV-01 with a detailed electronic invoice schema (FORM GST INV-1) prescribing mandatory and optional fields, cardinality, sample formats and explanatory notes to standardise e-invoicing data.
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