In its 35th meeting, the GST Council had decided to implement a system of e-Invoicing, which will apply to specific categories of persons and will involve the submission of an already generated standard invoice on a common e-invoice portal. In this regard, the Delhi Government has specified a Format/Scheme for e-invoice under GST. Read the same below:
Format/Schema for e-Invoice
Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example,
previous invoice reference is optional but if required one can mention many previous invoice references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
To read more in details, find the enclosed file
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