Chhattisgarh Goods and Services Tax (Ninth Amendment) Rules, 2020 - 60/2020-State Tax - Chhattisgarh SGST

E-invoice Schema updated: substitution of invoice form with mandated field-level schema and reporting requirements effective now

The amendment replaces FORM GST INV-01 with a prescribed e invoice schema (Version 1.1), specifying field-level names, data types, maximum lengths and cardinality (mandatory/optional and repeatability) for all invoice sections, requires generation and inclusion of an IRN by the Invoice Registration Portal for invoice validity, and sets conditional reporting rules (e.g. tax element exclusivity) and annexures for detailed sub-structures to ensure standardized electronic invoicing and GST reporting.