[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 60/2020 – Central Tax
New Delhi, the 30th July, 2020
G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:-
“FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
Schema (Version 1.1) |
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Sr. No. | Technical name of the field | Cardinality(0..1/..1/0.. n/1..n) | Brief Description of the field | Whether Mandatory/ Optional | Technical Field Specification | Sample Value of the field | Explanatory Notes |
1 | Basic Details | 1..1 |
| Mandatory |
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| Header for Basic Details |
1 | Version | 1..1 | Version Number | Mandatory | String (Max. Length:6) | 1.1 | This is version of the e- invoice schema. It will be used to keep track of version of Invoice specification. |
1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory | String (Length: 64) | a5c12dca80e7433217…. . ba4013750f2046f229 | This will be a unique reference number for the invoice. |
1.2 | Supply_Type_Code | 1..1 | Code for Supply Type | Mandatory | Enumerated List | B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP | This will be the code to identify type of supply. |
1.3 | Document_Type_Code | 1..1 | Code for Document Type | Mandatory | Enumerated List | INV / CRN / DBN | Type of Document: |
1.4 | Document_ Num | 1..1 | Document Number | Mandatory | String (Max Length:16) | Sa/1/2019 | This is as per relevant rule in CGST/SGST/UTGST Rules. |
1.5 | Document_ Date | 1..1 | Document Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | The date on which the Invoice was issued. Format "DD/MM/YYYY" |
1.6 | Additional_ Currency_ Code | 0..1 | Additional Currency Code | Optional | Enumerated List | USD, EUR | The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. |
1.7 | Reverse_Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
1.8 | IGST_Appl icability_de spite_Supplier_and_Re cipient_located_in_sa me_ State/UT | 0..1 | IGST Applicability despite Supplier and Recipient located in same State/UT | Optional | String (Length: 1) | N | To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT |
2.1 | Document_ Period_Start _Date | 1..1 | Document Period Start Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the start date of the document period (delivery/invoice period). |
2.2 | Document_ Period_End_ Date | 1..1 | Document Period End Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the end date of the document period (delivery/invoice period). |
3.1.1 | Preceding_ Document_ Number | 1..1 | Preceding Document Number | Mandatory | String (Max length:16) | Sa/1/2019 | This is the reference of original document/invoice to be provided optionally in the case of debit or credit notes. |
3.1.2 | Preceding_ Document_ Date | 1..1 | Date of Preceding Document | Mandatory | String (DD/MM/YYYY) | 21/07/2020-19 | Date of preceding document/invoice. |
3.1.3 | Other_ Reference | 0..1 | Other Reference | Optional | String (Max length:20) | KOL01 | This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. |
3.2.1 | Receipt_Advice_Reference | 0..1 | Receipt Advice Reference | Optional | String (Max length:20) | CREDIT30 | This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance. |
3.2.2 | Receipt_Advice _Date | 0..1 | Date of Receipt Advice | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of issue of receipt advice for advance. |
3.2.3 | Tender_or_ Lot_Reference | 0..1 | Tender or Lot Reference | Optional | String (Max length:20) | TENDERJ AN2020 | This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. |
3.2.4 | Contract_Reference | 0..1 | Contract Reference | Optional | String (Max length:20) | CONT2307 2019 | This reference is kept for mentioning contract number, if supplies are made under any specific Contract |
3.2.5 | External_Reference | 0..1 | External Reference | Optional | String (Max length:20) | EXT23222 | An additional field for provision of any additional/external reference number for the supply. |
3.2.6 | Project_Reference | 0..1 | Project Reference | Optional | String (Max length:20) | PJTCODE 01 | This reference is kept for mentioning project number, if supplies are made under any specific project |
3.2.7 | PO_Ref_Num | 0..1 | PO Reference Number | Optional | String (Max length:16) | Vendor PO /1 | This is the reference number of Purchase Order |
3.2.8 | PO_Ref_D ate | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | This is the date of Purchase Order. |
4.1 | Supplier_L egal_Name | 1..1 | Supplier Legal Name | Mandatory | String (Max. length:100) | XYZ Ltd. | Legal Name, as appearing in PAN of the Supplier |
4.2 | Supplier_Tr ade_ Name | 0..1 | Trade Name of Supplier | Optional | String (Max length:100) | ABC Traders | A name by which the Supplier is known, i.e. Business Name, other than legal name |
4.3 | Supplier_ GSTIN | 1..1 | GSTIN of | Mandatory | String (Length:15) | 29AADFV7589C1ZX | GSTIN of the Supplier |
4.4 | Supplier_ Address1 | 1..1 | Supplier Address 1 | Mandatory | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar | Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) |
4.5 | Supplier_ Address2 | 0..1 | Supplier Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any |
4.6 | Supplier_Place | 1..1 | Supplier Place | Mandatory | String (Max length:50) | Bangalore | Location of the Supplier (City/Town/Village) |
4.7 | Supplier_State_Code | 1..1 | Supplier State Code | Mandatory | Enumerated List | 29 | State Code of the Supplier as per GST System |
4.8 | Supplier_Pincode | 1..1 | Supplier PIN Code | Mandatory | Number (Length: 6) | 560087 | PIN Code of the Supplier Locality |
4.9 | Supplier_ Phone | 0..1 | Supplier Phone | Optional | String (Max length:12) | 1E+10 | Contact number of the Supplier |
4.1 | Supplier_Email | 0..1 | Supplier e- mail | Optional | String (Max length:100) | supplier@ abc.com | e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern |
5.1 | Recipient_ Legal_Name | 1..1 | Recipient Legal Name | Mandatory | String (Max. length:100) | PQR Pvt. Ltd. | It will be legal name of recipient, as per PAN. |
5.2 | Recipient_ Trade_Name | 0..1 | Recipient Trade Name | Optional | String (Max length:100) | Adarsha | It will be trade name of recipient, if available. |
5.3 | Recipient_ GSTIN | 1..1 | GSTIN of Recipient | Mandatory | String (Length:15) | 29ABCCR1832C1ZX, URP | GSTIN of the Recipient, if available. |
5.4 | Place_Of_Supply_State _ Code | 1..1 | Place of Supply (State Code) | Mandatory | Enumerated List | 29, 96 | Code/State Code of Place of Supply as per GST System. |
5.5 | Recipient_ Address1 | 1..1 | Recipient Address 1 | Mandatory | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar | Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) |
5.6 | Recipient_ Address2 | 0..1 | Recipient Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar | Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any |
5.7 | Recipient_ Place | 1..1 | Recipient Place | Mandatory | String (Max length:100) | Mysore | Location of the Recipient (City/Town/Village) |
5.8 | Recipient_ State_Code | 1..1 | Recipient State Code | Mandatory | Enumerated List | 29 | Code/State Code of the Recipient. |
5.9 | Recipient_Pincode | 0..1 | Recipient PIN Code | Optional | Number (Length: 6) | 560002 | PIN code of the Recipient locality. |
5.10 | Country_Code_of_Ex port | 0..1 | Country Code of Export | Optional | Enumerated List | AN | Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system. |
5.11 | Recipient_ Phone | 0..1 | Recipient Phone | Optional | String (Max length:12) | 802223323 | Contact number of the Recipient |
5.12 | Recipient_email_ID | 0..1 | Recipient e- mail ID | Optional | String (Max length:100) | billing@xyz.com | e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern |
6.1 | Payee_Name | 0..1 | Payee Name | Optional | String (Max length:100) | Ramesh K | Name of the person to whom payment is to be made |
6.2 | Payee_Bank_Account_Nu mber | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 3868501747262 | Bank Account Number of Payee |
6.3 | Mode_of_P ayment | 0..1 | Mode of Payment | Optional | String (Max length:18) | Direct Transfer | Mode of Payment: Cash/Credit/Direct Transfer etc. |
6.4 | Bank_Branch_C ode | 0..1 | Bank Branch Code | Optional | String (Max length:11) | SBIN9876543 | Indian Financial System Code (IFSC) of Payee’s Bank Branch |
6.5 | Payment_Terms | 0..1 | Payment Terms | Optional | String (Max length:100) | Text | Terms of Payment, if any, with the Recipient can be provided. |
6.6 | Payment_Instruction | 0..1 | Payment Instruction | Optional | String (Max length:100) | Text | Instruction, if any, regarding payment can be provided |
6.7 | Credit_Transfer_Terms | 0..1 | Credit Transfer Terms | Optional | String (Max length:100) | Text | Terms to specify credit transfer payments. |
6.8 | Direct_Deb it_Terms | 0..1 | Direct Debit Terms | Optional | String (Max length:100) | Text | Terms, if any, to specify a direct debit. |
6.9 | Credit_Day s | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. |
7.1 | Ship_To_Details | 0..1 | Ship To Details | Optional | Refer A 1.0 |
| Details of location to which the supply has to be delivered. |
7.2 | Dispatch_From_Details | 0..1 | Dispatch From Details | Optional | Refer A 1.1 |
| Details of location from where Supply has to be dispatched. |
8.1 | Item_List | 1..n | Item List | Mandatory | Refer A 1.2 |
| Provides information about the goods and services being invoiced. |
9.1 | Document_ Total_Details | 1..1 | Document Total Details | Mandatory | Refer A 1.3 |
| Details of document total including taxes. |
10.1 | Tax_Schem e | 1..1 | Tax Scheme | Mandatory | String (Max length: 10) | GST | To specify the tax/levy applicable – GST (This field is mandatory only if this section is selected) |
10.2 | Remarks | 0..1 | Remarks | Optional | String (Max length: 100) | New batch Items submitted | A textual note that gives unstructured information that is relevant to the Invoice as a whole e.g. reasons for any correction or assignment note in case the invoice has been factored etc. |
10.3 | Port_Code | 0..1 | Port Code | Optional | Enumerated List | Alpha numeric | In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice. |
10.4 | Shipping_Bill_Number | 0..1 | Shipping Bill Number | Optional | String (Max length: 20) | Alpha numeric | In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice. |
10.5 | Shipping_Bill_Date | 0..1 | Shipping Bill Date | Optional | String(DD/M M/YYYY) | 03/12/2020 | Date of Shipping Bill as per Indian Customs EDI System (ICES) |
10.6 | Export_Duty_Amount | 0..1 | Export Duty Amount | Optional | Number (Max Length: 12,2) | 1200000.5 | Amount of Export Duty in INR, if any, applicable (in case of invoices for export) |
10.7 | Supplier_Can_Opt_Re fund | 0..1 | Supplier Can Opt Refund | Optional | String (Length: 1) | Y / N | In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not. |
10.8 | ECOM_GS TIN | 0..1 | e-Commerce Operator’s GSTIN | Optional | String (Length: 15) | 29ABCCR1832C1CX | GSTIN of e-commerce operator, if supply is made through him/her. |
11.1 | Additional_Supportin g_Docume nts_URL | 0..1 | Additional Supporting Documents URL | Optional | String (Max length: 100) | http://www.x yz.com/abc | This is to enter URL reference of additional supporting documents, if any. |
11.2 | Additional_ Supporting _Document s_base64 | 0..1 | Additional Supporting Document in base64 | Optional | String (Max length: 1000) | Base 64 encoded Document | This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. |
11.3 | Additional_ Information | 0..1 | Additional Information | Optional | String (Max length: 1000) | Free text, remarks, identifiers, etc. | Any additional information, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade- specific information, Drug Licence Reg. No., FOB/CIF etc. |
12.1 | Transporter _ID | 0..1 | Transporter ID | Option al | String (Length: 15) | 29AADFV7589C1ZO | Registration / Enrolment Number of the transporter |
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| (This field is required if Part-A of E-waybill has to be generated) |
12.2 | Trans_Mode | 0..1 | Mode of Transportation | Optional | Enumerated List | 1/2/3/4 | Option to be provided based on mode of transport available on e-Way Bill Portal |
12.3 | Trans_Dista nce | 1..1 | Distance of Transportation | Mandatory | Number (Max length: 4) | 200 | Distance of Transportation |
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| (This field is mandatory only if this section is selected) |
12.4 | Transporter _Name | 0..1 | Transporter Name | Optional | String (Max length: 100) | Sphurthi Transporters | Name of the Transporter |
12.5 | Trans_Doc_No. | 0..1 | Transport Document Number | Optional | String (Max length: 15) | As/34/746 | Transport Document Number |
12.6 | Trans_Doc _Date | 0..1 | Transport Document Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of Transport document. |
12.7 | Vehicle_No | 0..1 | Vehicle Number | Optional | String (Max. length: 20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | Vehicle Registration Number |
12.8 | Vehicle_Type | 0..1 | Vehicle Type | Optional | Enumeration List | O / R | To mention nature of vehicle: |
1.0 | Ship To Details | 0..1 |
| Optional |
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| Header for Annexure A 1.0: Ship To Details |
Sr. | Parameter Name | Cardinality | Description | Whether optional or Mandatory | Field Specifications | Sample Value | Explanatory Notes |
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A.1.0.0.1 | ShipTo_Legal_Name | 1..1 | Ship To Legal Name | Mandatory | String (Max length: 100) | ABC-1 Ltd. | Legal Name of the entity to whom the supplies are shipped to. |
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| (This field is mandatory only if this section is selected) |
A.1.0 | ShipTo_Trade_Name | 0..1 | Ship To Trade Name | Optional | String (Max length: 100) | XYZ-1 | Trade Name of the entity to whom the supplies are shipped to. |
0.2.A.1.0 | ShipTo_GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length: 15) | 36AABCT2223L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
0.3.A.1.0. 0.4 | ShipTo_Address1 | 1..1 | Ship To Address1 | Mandatory | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 1 of the entity to whom the supplies are shipped to |
A.1.0. 0.5 | ShipTo_Address2 | 0..1 | Ship To Address2 | Optional | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 2, if any, of the entity to whom the supplies are shipped to |
A.1.0. 0.6 | Ship_To_Place | 1..1 | Ship To Place | Mandatory | String (Max length: 100) | Bangalore | Place (City/Town/Village) of entity to whom the supplies are shipped to. |
A.1.0. 0.7 | ShipTo_Pincode | 1..1 | Ship To Pincode | Mandatory | Number (Max length: 6) | 560001 | PIN code of the location to which the supplies are shipped to. |
A.1.0. 0.8 | Ship_To_State_Code | 1..1 | Ship To State Code | Mandatory | Enumerated List | 29 | Code/State Code (as per GST System) to which the supplies are shipped to. |
A.1.1.1 | DispatchFr om_Name | 1..1 | Dispatch From Name | Mandatory | String (Max length:100) | XYZ-2 | Name of the entity from which goods are dispatched. |
A.1.1.2 | DispatchFr om_Addres s1 | 1..1 | Dispatch From Address1 | Mandatory | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar | Address 1 of the entity from which goods are dispatched. |
A.1.1.3 | DispatchFr om_Addres s2 | 0..1 | Dispatch From Address2 | Optional | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar | Address 2 of the entity from which goods are dispatched. |
A.1.1.4 | Dispatch From_Place | 1..1 | Dispatch From Place | Mandatory | String (Max length: 100) | Bangalore | Place (City/Town/Village) of the entity from which goods are dispatched. |
A.1.1.5 | Dispatch Fr om_State_ Code | 1..1 | Dispatch From State Code | Mandatory | Enumerated List | 29 | Code/State Code of the entity (as per GST System), from which goods are dispatched. |
A.1.1.6 | DispatchFr om_Pincode | 1..1 | Dispatch From Pincode | Mandatory | Number (Length: 6) | 560087 | Pincode of the locality of entity from where goods are dispatched. |
A.1.2.1 | Sl_No. | 1..1 | Serial Number | Mandatory | String (Max length: 6) | 1,2,3 | Serial number of the item |
A.1.2.2 | Item_Description | 0..1 | Item Description | Optional | String (Max length: 300) | Mobile | Description of the item |
A.1.2.3 | Is_Service | 1..1 | Service | Mandatory | String (Length: 1) | Y/N | Specify whether supply is service or not. |
A.1.2.4 | HSN_Code | 1..1 | HSN Code | Mandatory | String (Max length: 8) | 1122 | To enter applicable HSN / SAC Code of Goods / Service |
A.1.2.5 | Batch Details | 0..1 |
| Optional | Refer A 1.4 |
| Some manufacturers may mention batch details (in Section A 1.4) |
A.1.2.6 | Barcode | 0..1 | Barcode | Optional | String (Max length: 30) | b123 | Barcode, if any, of the item. |
A.1.2.7 | Quantity | 0..1 | Quantity | Optional | Number (Max length: 10,3) | 10 | The quantity of items to be mentioned in the invoice. |
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| This is mandatory only in case of goods. |
A.1.2.8 | Free_Qty | 0..1 | Free Quantity | Optional | Number (Max length: 10,3) | 99 | Quantity of item(s), if any, given free of charge (FOC) |
A.1.2.9 | Unit_Of_Measurement | 0..1 | Unit of Measurement | Optional | String (Max length: 8) | Box | The Unit of Measurement (UOM), if any, applicable on invoiced goods. |
A.1.2.10 | Item_Price | 1..1 | Item Price | Mandatory | Number (Max length : 12,3) | 500.5 | Price per unit item. |
A.1.2.11 | Gross_Amount | 1..1 | Gross Amount | Mandatory | Number (Max length : 12,2) | 5000 | The gross price of an item (cost multiplied by quantity |
A.1.2.12 | Item_Disco unt_Amount | 0..1 | Item Discount Amount | Optional | Number (Max length: 12,2) | 10.25 | Discount amount, if any, for the item. |
A.1.2.13 | Pre_Tax_Value | 0..1 | Pre-Tax Value | Optional | Number (Max length: 12,2) | 99 | If pre-tax value is different from taxable value, mention the pre-tax value and taxable values separately. |
A.1.2.14 | Item_Taxab le_Value | 1..1 | Item Taxable Value | Mandatory | Number (Max length: 12,2) | 5000 | This is the value on which tax is computed. Value cannot be negative. |
A.1.2.15 | GST_Rate | 1..1 | GST Rate | Mandatory | Number (Max length: 3,3) | 5 | The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. |
A.1.2.16 | IGST_Amt | 0..1 | IGST Amount | Optional | Number (Max Length: 12,2) | 999.45 | Amount of IGST payable per item (rounded off to 2 decimals). If IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported. |
A.1.2.17 | CGST_Amt | 0..1 | CGST Amount | Optional | Number (Max Length: 12,2) | 650 | Amount of CGST payable per item (rounded off to 2 decimals). |
A.1.2.18 | SGST_UT GST Amt | 0..1 | SGST/UTGST Amount | Optional | Number (Max length: 12,2) | 650 | Amount of SGST/UTGST payable per item(rounded off to 2 decimals). |
A1.2.19 | Comp_Cess _Rate_Ad_ valorem | 0..1 | Compensation Cess Rate, Ad_Valorem | Optional | Number (Max length: 3,3) | 2.50% | Ad valorem Rate of GST Compensation Cess, applicable, if any |
A1.2.20 | Comp_Cess_Amt_ Ad_Valore m | 0..1 | Compensation Cess Amount, Ad Valorem | Optional | Number (Max length: 12,2) | 56 | GST Compensation Cess amount, ad valorem (rounded off to 2 decimals) (based on value of the item) |
A1.2.21 | Comp_Cess_Amt_Non_Ad_Valor em | 0..1 | Compensation Cess Amount, Non ad valorem | Optional | Number (Max length:12,2) | 23 | GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) |
A1.2.22 | State_Cess_Rate_ad_v alorem | 0..1 | State Cess Rate, Ad Valorem | Optional | Number (Max length: 3,3) | 1.50% | Ad valorem Rate of State/UT Cess, applicable, if any |
A1.2.23 | State_Cess_Amt_Ad_ Valorem | 0..1 | State Cess Amount, ad valorem | Optional | Number (Max length: 12,2) | 43 | State/UT Cess amount, ad valorem (based on value of the item) |
A1.2.24 | State_Cess_Amt_Non_Ad_Valor em | 0..1 | State Cess Amount, nonad valorem | Optional | Number (Max length: 12,2) | 12 | State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) |
A.1.2.25 | Other_Char ges_Item_L evel | 0..1 | Other Charges (item level) | Optional | Number (Max length: 12,2) | 874.95 | Any other charges applicable at item level. |
A.1.2.26 | Purchase_O rder_Line_ Reference | 0..1 | Purchase Order Line Reference | Optional | String (Max length: 50) | 746/ABC/01 | Reference of Purchase Order Line |
A.1.2.27 | Item_Total_Amt | 1..1 | Item Total Amount | Mandatory | Number (Max length: 12,2) | 5000 | The item total value that includes all taxes, cesses, as well as other charges. |
A.1.2.28 | Origin_Cou ntry_Code | 0..1 | Code of Country of Origin | Optional | Enumerated List | DZ | This is to specify country of origin of the item, e.g. mobile phone sold in India could be manufactured in other country; |
A.1.2.29 | Unique_Serial_Number | 0..1 | Unique Serial Number | Optional | String (Max length: 20) | 553 | Serial number, in case of each item having a unique number. |
A.1.3.1 | Taxable_Value_Total | 1..1 | Total Taxable Value | Manda tory | Number (Max length: 14,2) | 768439.35 | This is the sum of the taxable values of all the items in the document. |
A.1.3.2 | IGST_Amt_Total | 0..1 | Total IGST Amount | Optional | Number (Max length : 14,2) | 265.5 | Total IGST amount for the invoice. |
A.1.3.3 | CGST_Am_Total | 0..1 | Total CGST Amount | Option al | Number (Max length: 14,2) | 65.45 | Total CGST amount for the invoice. |
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| Appropriate taxes based on rule will be applicable. |
A.1.3.4 | SGST_UT GST_Amt_Total | 0..1 | Total SGST/UTGS T Amount | Option al | Number (Max length : 14,2) | 65.45 | Total SGST/UTGST amount for the invoice. |
A.1.3.5 | Comp_Ces s_Amt_Total | 0..1 | Total Compensation Cess Amount | Option al | Number (Max length : 14,2) | 24.95 | Total GST Compensation Cess amount for the invoice (ad valorem as well as non- ad valorem) |
A.1.3.6 | State_Cess_Amt_Total | 0..1 | Total State Cess Amount | Option al | Number (Max length : 14,2) | 5.45 | Total State cess amount for the invoice (ad valorem as well as non-ad valorem) |
A.1.3.7 | Discount_Amt_Invoice_Level | 0..1 | Invoice Level Discount Amount | Option al | Number (Max length: 14,2) | 100 | This is Discount Amount, if any, applicable on total invoice value |
A.1.3.8 | Other_Charges_Invoice_Level | 0..1 | Other Charges (Invoice Level) | Option al | Number(Max length: 14,2) | 200 | This is Other charges, if any, applicable on total invoice value |
A.1.3.9 | Round_Off_Amount | 0..1 | Round Off Amount | Option al | Number (Max length: 2,2) | 31.21 | This is round off amount of total invoice value |
A.1.3.10 | Total_Invoice_Value_ INR | 1..1 | Total Invoice Value in INR | Manda tory | Number (Max length: 14,2) | 7452496790 | The total value of invoice including taxes/GST and rounded to two decimals maximum. |
A.1.3.11 | Total_Invo ice_Value_ FCNR | 0..1 | Total Invoice Value in FCNR | Option al | Number (Max length: 14,2) | $5729.65 | The total value of invoice in Additional Currency |
A.1.3.12 | Paid_Amou nt | 0..1 | Paid Amount | Option al | Number (Max length:14,2) | 8463.5 | The amount, if any, which has been paid in advance. |
A.1.3.13 | Amount_D ue_ | 0..1 | Amount Due | Option al | Number (Max length:14,2) | 98789.5 | The outstanding amount due for payment. It must be rounded to maximum 2 decimals. |
A.1.4. 0.1 | Batch_Number | 1..1 | Batch Number | Manda tory | String (Max Length: 20) | 673927 | Certain set of manufacturers may mention batch number details. (This field is mandatory only if this section is selected) |
A.1.4. 0.2 | Batch_Expiry_Date | 0..1 | Batch Expiry Date | Option al | String (DD/MM/YYYY) | 21/11/2019 | Expiry Date of the Batch, if any |
A.1.4. 0.3 | Warranty_ Date | 0..1 | Warranty Date | Option al | String (DD/MM/YYYY) | 21/11/2019 | Warranty date for the Item, if any. |
A.1.5. 0.1 | Attribute_ Name | 0..1 | Attribute Name | Option al | String (Max Length: 100) | Colour | Attribute Name of the item. |
A.1.5. 0.2 | Attribute_ Value | 0..1 | Attribute Value | Option al | String (Max Length: 100) | Red, green, etc. | Attribute Value of item.”. |
[F. No. CBEC-20/13/01/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 58/2020 - Central Tax, dated the 01st July, 2020, published vide number G.S.R. 426(E), dated the 01st July, 2020.