E-invoice Schema substituted under Assam GST rules; new FORM GST INV-01 mandates IRN and structured invoice data. Assam substitutes FORM GST INV-01 with an e invoice schema (Version 1.1) effective from the stated commencement date, mandating a structured electronic invoice format. The schema prescribes cardinality rules, field-level specifications and enumerated lists; key mandatory elements include the IRN issued by the Invoice Registration Portal, supply and document type codes, supplier and recipient legal details and GSTINs, item-level taxable values and tax amounts, and the Document Total section. Conditional and optional fields cover export/SEZ data, payment, delivery, batch, supporting documents and e way bill details.
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E-invoice Schema substituted under Assam GST rules; new FORM GST INV-01 mandates IRN and structured invoice data.
Assam substitutes FORM GST INV-01 with an e invoice schema (Version 1.1) effective from the stated commencement date, mandating a structured electronic invoice format. The schema prescribes cardinality rules, field-level specifications and enumerated lists; key mandatory elements include the IRN issued by the Invoice Registration Portal, supply and document type codes, supplier and recipient legal details and GSTINs, item-level taxable values and tax amounts, and the Document Total section. Conditional and optional fields cover export/SEZ data, payment, delivery, batch, supporting documents and e way bill details.
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