E invoice schema substituted: mandatory e invoice fields and technical specifications prescribed, effective on Gazette publication. The rules substitute FORM GST INV-1 with a detailed e invoice schema (Version 1.1) prescribing field-level technical specifications, cardinality and mandatory/optional status for each e invoice data element. Core mandatory elements include schema Version, IRN (generated by the Invoice Registration Portal), supply and document identifiers, Supplier and Recipient details, Item List with taxable values, tax rates and tax amounts, and Document Total with Total Invoice Value in INR. Conditional fields cover IGST versus CGST/SGST/UTGST reporting, section-specific mandatory fields, export/shipping, e way bill data and optional attachments.
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E invoice schema substituted: mandatory e invoice fields and technical specifications prescribed, effective on Gazette publication.
The rules substitute FORM GST INV-1 with a detailed e invoice schema (Version 1.1) prescribing field-level technical specifications, cardinality and mandatory/optional status for each e invoice data element. Core mandatory elements include schema Version, IRN (generated by the Invoice Registration Portal), supply and document identifiers, Supplier and Recipient details, Item List with taxable values, tax rates and tax amounts, and Document Total with Total Invoice Value in INR. Conditional fields cover IGST versus CGST/SGST/UTGST reporting, section-specific mandatory fields, export/shipping, e way bill data and optional attachments.
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