Central Goods and Services Tax Amendment:

New Rules Introduction: Central Goods and Services Tax (Ninth Amendment) Rules, 2020 established. Effective upon publication in the Official Gazette.

Form GST INV-01 Replacement: FORM GST INV-01 substituted with new form "FORM GST INV – 1". Provides a structured format/schema for e-Invoice reporting.

Detailed Field Specifications: Comprehensive guidelines for reporting various invoice details. Includes version number, invoice reference number (IRN), supply type code, and more.

Enhanced Reporting Clarity: Enumerated lists for codes and mandatory fields. Clarifies optional and mandatory reporting requirements.

Document Period and References: Provision for reporting document period start and end dates. Additional fields for preceding document reference and contract details.

Supplier Information: Mandatory reporting of supplier's legal name, GSTIN, address, and state code. Optional fields for trade name, additional address, contact details, and email.

Effective Compliance Date: Rules effective upon publication, requiring adherence for all relevant transactions. By: Pramod Kumar, Director to the Government of India.