E invoice schema: mandatory standardized e invoice format with IRN generation and specified data fields for GST reporting. The rules substitute FORM GST INV-1 with a prescribed e invoice schema (Version 1.1), effective 30 July 2020, establishing field-level cardinality and technical specifications for invoice reporting. The schema mandates an IRN generated by the Invoice Registration Portal as a condition of e invoice validity, and defines structured sections for Basic Details, Supplier and Recipient Information, Invoice Item Details (HSN, taxable value, GST components, cesses), Document Totals, E way Bill Details and optional metadata such as export and supporting documents.
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E invoice schema: mandatory standardized e invoice format with IRN generation and specified data fields for GST reporting.
The rules substitute FORM GST INV-1 with a prescribed e invoice schema (Version 1.1), effective 30 July 2020, establishing field-level cardinality and technical specifications for invoice reporting. The schema mandates an IRN generated by the Invoice Registration Portal as a condition of e invoice validity, and defines structured sections for Basic Details, Supplier and Recipient Information, Invoice Item Details (HSN, taxable value, GST components, cesses), Document Totals, E way Bill Details and optional metadata such as export and supporting documents.
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