E-invoice schema standardisation updates invoice fields and SEZ registration entries, with relaxed notice wording and extended timelines. The amendment rules extend timelines under rule 117, revise FORM REG-01 to add structured SEZ Unit and SEZ Developer registration fields, amend FORM GSTR-3A to replace 'will' with 'may' and insert a system-generated notice statement, and substitute FORM INV-01 with FORM GST INV-1, a detailed machine-readable invoice schema prescribing field cardinality, mandatory and optional elements, technical formats and sample values across supplier, buyer, item, totals, transport and supporting document data, including an optional digital signature field.
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 standardisation updates invoice fields and SEZ registration entries, with relaxed notice wording and extended timelines.
The amendment rules extend timelines under rule 117, revise FORM REG-01 to add structured SEZ Unit and SEZ Developer registration fields, amend FORM GSTR-3A to replace "will" with "may" and insert a system-generated notice statement, and substitute FORM INV-01 with FORM GST INV-1, a detailed machine-readable invoice schema prescribing field cardinality, mandatory and optional elements, technical formats and sample values across supplier, buyer, item, totals, transport and supporting document data, including an optional digital signature field.
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 
