The E-invoicing system was implemented from 1st October 2020 for the taxpayers with turnover more than Rs 50 crores. Then, it got extended to the taxpayers with the turnover more than Rs 50 crores from 1st January 2021. Now, it will apply to those taxpayers with the turnover of Rs 50 crores to Rs 100 crores from 1st April 2021.

Contents of E-invoice

The e-invoice schema contains both mandatory - the fields that are compulsory under the e-invoice standard & optional fields - that can be incorporated as per business needs. All the mandatory fields are to be filled to be allocated with IRN (Invoice Reference Number).

Mandatory Sections:

  • Basic Details
  • Supplier’s information
  • Recipient’s information
  • Invoice Item Details
  • Document Total

How is E-invoice Authorised?

The seller will receive JSON with a unique IRN ( Invoice Reference Number ), digitally signed e-invoice and the QR code which contains all the details.

The unique serial number will be allocated for a GSTIN of the document creator and of the document.

The supplier has to create the IRN against each invoice and store it in ERP as without it, the e-invoice is not a LEGAL DOCUMENT.

The E-invoice Schema is a guide for users to understand the specifications of e-invoice.

E-invoice Schema

The invoice schema contains the following:


Defined Columns 



Technical Field Specification

Maximum length of the field - date format & decimal places are elaborated here



The column indicates whether the item is mandatory or optional, can be repeated or not.

The codes are as follows:

0..1 - Optional, cannot be repeated

1..1 - Mandatory, cannot be repeated.

1..n - Mandatory, can be repeated

0..n - Optional, can be repeated


Small descriptions of the field 

This is the field name which will be displayed in the e-invoice


Is it mandatory on invoice

Whether the field is optional or mandatory


Technical field Name

This contains the Section Name, line items, annexure names & sub entries


Sample value of the field

This column simplifies all the columns for the user by giving the sample value.



The detailed explanation of the intent of any line items is given here 

The mandatory fields along with the Sample input are mentioned below for your reference:

Document Type Code


Supplier Legal Name 

String Max length - 100

Supplier GSTIN

Max length - 15 Alphanumeric

Supplier Address

Max length - 100

Supplier Place

Max length - 50

Supplier State Code

Enumerated list of states

Supplier Pin Code

6 digit code

Document Number


Preceding Invoice Reference & date

Max length - 16 sample input

Document Date



Recipient Legal Name

Max length - 100

Recipient’s GSTIN

Max length - 15

Recipient’s Address

Max length - 100

Recipient’s State Code

Enumerated List

Place of supply state code

Enumerated List

Pin code

Six digit code

Recipient Place

Max length - 100

Invoice Reference Number

Max length - 64

Shipping to GSTIN

Max length - 15

Shipping to State, Pin code & state code

Max length - 100 for state, 6 digit pin code & enumerated list for code

Dispatch from Name, Address, Place and pincode

Max length - 100

Is Service

String (Length: 1) by selecting Y/N

Supply Type Code

Enumerated list of codes 

Item description

Max length - 300

HSN Code

Max length - 8

Item Price

Decimal (12,3) Sample Value is ‘5’

Assessable Value

Decimal (13,2)  Sample Value is ‘5000’

GST Rate 

Decimal (3,2) Sample Value is ‘5’

IGST Value, CGST Value & SGST Value Separately

Decimal (11,2) Sample value is ‘650.00’

Total Invoice Value

Decimal (11,2)

Sample e-invoice

The optional fields include references to contracts, vendor purchase order, e-way bill number, phone number or email ID, and the place of dispatch of the goods and more according to the needs of the businesses.

Gimbooks allows you to create Professional and elegant looking invoices specific for your industry or trade.

Start Now!