This form was made and amended vide the following notifications
• Central Tax Notification No. 02/2020 (dated 01st January 2020)
1 “Note: Cardinality Means occurance of field in the schema. Below are the the meaning of various symbol used in this column:
0..1 : It means this item is optional and even if mentioned can not be repeated
1..1: It means that this item is mandatory and can be mentioned only once.
1..n: It means this item is mandatory and can be repeated more than once
0..n: It means this item is optional but can be repated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.
1 Substituted in Central Goods and Services Tax (Amendment) Rules, 2020. vide Notification No.02/2020 Central Tax (dated 01st January, 2020)