An e-Invoice structure includes both mandatory and optional fields. Mandatory fields are those which are compulsory for an invoice under the e-Invoice standard. Optional areas are those which can be classified as per business requirements.

The maximum number of items in an e-Invoice is 1000. All mandatory fields have to be filled in for filing e-Invoices on IRP. A mandatory field without value can be reported as NIL.

Basic details required - 

• Supplier’s information

• Recipient’s information

• Invoice item details

• GST details