Hello Ramesh,
Welcome to Atlassian community!
Can you please confirm if you are using JIRA Server or Cloud?
A good practice would be to manually create issues in JIRA and Export them to a CSV file (All fields), so you can better understand the format and structure expected by JIRA.
Additionally, refer to the documentation below to know some examples and tips about the CSV file format to import issues in JIRA:
Please, let us know if you have any specific questions about it, Ramesh.
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