When is the “ANNEXURE to e-Invoice” required? Under what circumstances we need to submit such info?

Whenever if the Shipping Recipient is different from the Buyer name, we are required to fill the Section 1 of the ANNEXURE.  While Section 2 of the ANNEXURE is for the import and export of goods, hence requires filling the additional fields such as Custom Form Number, Product Tariff Code, Interco term, Country of origin, Free Trade Agreement, etc.