Central Goods and Services Tax (Ninth Amendment) Rules, 2020. - 60/2020 - Central GST (CGST)

E-invoice schema mandated: substituted GST INV-1 form prescribes standardized fields and mandatory IRN, supplier, recipient, item and total details.

The Central Government substituted FORM GST INV-1 with the e invoice schema Version 1.1, prescribing a standardized, machine readable format for invoice submission to the Invoice Registration Portal. The schema makes the IRN mandatory and system generated, defines supply and document type codes, sets cardinality and technical field specifications (string lengths, date formats, numeric precision), and mandates sections covering basic details, supplier and recipient information, item level taxation (HSN, taxable value, GST rate), document totals, E way bill fields and optional attachments.