Notification No. 60/2020
Date: July 30, 2020
Subject: Central Goods and Services Tax (Ninth Amendment) Rules, 2020 – substitution of FORM GST INV-01 (e-Invoice schema).
Description:
This notification substitutes FORM GST INV-01 under Rule 48 with a revised and detailed e-invoice schema (Version 1.1). It prescribes the complete structure, mandatory and optional fields, and technical specifications for generation of Invoice Reference Number (IRN). The amendment standardises e-invoice data for seamless integration with the GST system and enforcement mechanisms.
Amendment:
This notification amends notification No. 3/2017
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