The Central Board of Indirect Taxes and Customs on 30th July 2020 has published The Central Goods and Services Tax (Ninth Amendment) Rules, 2020 to further amend the Central Goods and Services Tax Rules, 2017.
CBIC through this amendment has revised the format/scheme for E-Invoice for businesses with a turnover of Rs 500 crore or more under GST.
The new Form GST INV-01 provides a description for every field along with the sample inputs for the interested users and one can see that certain required fields from the e-way bill format are included now in e-invoice such as the sub supply type. It also indicates the significance of each field whether it is important or not.
