| Particular | Description |
| Document Type Code | Every type of document has a code and this must be specified in this portion. |
| Supplier Legal Name | The name of the supplier according to the PAN card details. |
| Supplier GSTIN | The supplier GSTIN for e-invoice. |
| Supplier Address | The full address of the supplier including flat number, building no. etc. |
| Supplier Place | The city/village/town of the supplier must be specified here. |
| Supplier State Code | The state must be selected. |
| Supplier Pincode | The six-digit pin code of the supplier’s address. |
| Document Number | A unique invoice number that makes sense to the business. It has to be sequential for easy identification. |
| Preceding Invoice Reference and Date | The original invoice details are being edited using a document such as a credit note. |
| Document Date | The date on which the invoice was issued. |
| Recipient Legal Name | The name of the buyer is specified as per his PAN card. |
| Recipient’s GSTIN | The buyer’s GSTIN needs to be specified. |
| Recipient’s Address | The detailed address of the buyer has to be specified. |
| Recipient’s State Code | The place of supply has to be specified. |
| Place of Supply State Code | The state of the recipient has to be selected. |
| Pincode | The location of the recipient has to be selected. |
| Recipient Place | The village/town/city of the recipient has to be specified. |
| Invoice Reference Number or IRN | The supplier leaves the field empty at the time of registration and after that GSTIN generates a unique number when the e-invoice is uploaded on the GSTN portal. As the e-invoice is accepted, acknowledgment is sent. Before the use of an e-invoice, the IRN has to be displayed on it. |
| Shipping To GSTIN | GSTIN of the person the item is being delivered to. |
| Shipping To State, Pincode and State Code | This field specifies the place where the goods and services are delivered. |
| Dispatch From Name, Address, Place and Pincode | The name of the dispatching entity along with the city/town/village specifics. |
| Is Service | If supply of service has to be specified. |
| Supply Type Code | The type of supply and its responding code is specified. It can be supply to SEZ, B2B, etc. |
| Item Description | The item’s description. |
| HSN Code | The particular code for the goods or services. |
| Item Price | The GST exclusive unit price prior to the item price discount being subtracted. This value must be positive. |
| Assessable Value | The item’s price excluding GST and after the item price discount has been subtracted. |
| GST Rate | The rate of the specific item for which the invoice has been generated. |
| IGST Value, CGST Value and SGST Value Separately | Every item must have IGST, SGST, and CGST. |
| Total Invoice Value | The total value including GST. |
