FORM GST INV - 1
(See Rule 48)
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
However, the supplier will not be populating this field.
The registration request may not have this field populated.
The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.
e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field.
ZWP/SEZW
OP/EXP
WP/EXPWO
P/DEXP
B2B: Business to Business
B2C: Business to Consumer
SEZWP: To SEZ with Payment
SEZWOP: To SEZ without Payment
EXPWP: Export with Payment
EXPWOP: Export without Payment
DEXP: Deemed Export
INV for Invoice,
CRN for Credit Note,
DBN for Debit note.
One such additional currency may be used in the invoice, as per list published under ISO 4217 standard.
List published and updated from time to time at
https://www.icegate.gov.in/Webappl/CUR_ENQ
Recipient_located_in_same_State/UT
State/UT
(This field is mandatory only if this section is selected)
Credit/Debit notes, against invoices can also be referred here.
(DD/MM/YYYY)
19
specific Contract
Information
Locality etc.), if any
List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_ENQ
32C1ZX,
URP
URP: In case of exports or if supplies are made to unregistered persons
https://www.icegate.gov.in/Webappl/STATE_ENQ
(Building/Flat no., Road/Street, Locality etc.)
(Building/Flat no., Road/Street, Locality etc.), if any
In case of export, Pincode need not be mentioned.
https://www.icegate.gov.in/Webappl/COUNTRY_ENQ
Cash/Credit/Direct Transfer etc.
Instruction
Total Details
Items submitted
Lists published and updated from time to time at below URLs:
EDI Port Codes:
https://www.icegate.gov.in/Webappl/LOCATION_ENQ
Non-EDI Port Codes:
https://www.icegate.gov.in/Webappl/nonlocation_det_all.jsp
invoices for export)
C1CX
(Max length: 1000)
(This field is required if Part-A of E-waybill has to be generated)
(This field is required if Part-B of e-way bill is also to be generated)
(This field is mandatory if mode of Transport is Rail or Air or Ship)
or KA123456 or KAR1234
(This field is mandatory if mode of Transport is Road)
O: Over-Dimensional Cargo
R: Regular
(This field is mandatory if Part-B of e-way bill is also to be generated)
the supplies are shipped to
6)
Details
(This field is mandatory only if
this section is selected)
Number
Description
This is mandatory only in case of goods.
In some cases, the pre-tax value may be different from taxable value.
For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000.
Another example is in the case of real estate where pre-tax value may be different from taxable value.
If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank.
If SGST/UTGST is reported, then CGST must be reported and IGST will be blank.
quantity, number etc.)
These may not be part of taxable value, e.g. in case of pure agent reimbursement.
However, this value excludes discount, if any.
Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES).
Attribute_Details
Appropriate taxes based on rule will be applicable.
For example, either of CGST & SGST/UTGST or IGST will be mandatory.
As this is conditional mandatory, it is marked as 'optional'
Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory.
As it is conditional mandatory, it is marked as 'optional'
valorem)
It must be rounded to maximum 2 decimals.