E invoice schema mandates IRN generation and structured reporting of invoice, tax and transport details for GST compliance. The Ninth Amendment substitutes FORM GST INV-01 with a standardized e invoice Schema Version 1.1, effective 30 July 2020, requiring a unique IRN generated by the Invoice Registration Portal and prescribing mandatory and optional fields with technical specifications across sections including Basic Details, Supplier and Recipient Information, Invoice Item Details, Document Total, Extra Information, Additional Documents and E way Bill Details to ensure structured electronic reporting and data validation.
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Provisions expressly mentioned in the judgment/order text.
E invoice schema mandates IRN generation and structured reporting of invoice, tax and transport details for GST compliance.
The Ninth Amendment substitutes FORM GST INV-01 with a standardized e invoice Schema Version 1.1, effective 30 July 2020, requiring a unique IRN generated by the Invoice Registration Portal and prescribing mandatory and optional fields with technical specifications across sections including Basic Details, Supplier and Recipient Information, Invoice Item Details, Document Total, Extra Information, Additional Documents and E way Bill Details to ensure structured electronic reporting and data validation.
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