E-invoice schema requirement standardizes invoice fields and mandates IRN generation for structured GST reporting. The amendment replaces FORM GST INV-01 with a standardized e-invoice schema (Version 1.1) setting out mandatory and optional machine-readable fields, cardinality and technical specifications, requiring IRP-generated Invoice Reference Number (IRN), and detailing headers for Basic Details, Supplier and Recipient information, Item-level tax and value fields, Document Totals, export and e-way bill data, and ancillary annexures for Ship-To, Dispatch-From, Batch and Attribute details.
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 requirement standardizes invoice fields and mandates IRN generation for structured GST reporting.
The amendment replaces FORM GST INV-01 with a standardized e-invoice schema (Version 1.1) setting out mandatory and optional machine-readable fields, cardinality and technical specifications, requiring IRP-generated Invoice Reference Number (IRN), and detailing headers for Basic Details, Supplier and Recipient information, Item-level tax and value fields, Document Totals, export and e-way bill data, and ancillary annexures for Ship-To, Dispatch-From, Batch and Attribute details.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
