Make Ninth amendment (2020) to CGST Rules

Notification No: 60/2020 – CT

Classification: Form GST INV - 01

Date: 30-07-2020

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) 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.

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)

Sr. No.

Technical name of the field

Cardinality (0..1/1..1/0..n/1..n)

Brief

Description of the field

Whether

Mandatory/ Optional

Technical

Field Specification

Sample Value of the field

Explanatory Notes

Basic Details

1..1

Mandatory

Header for Basic Details

1.0

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.

However, the supplier will not be populating this field.

The registration request may not have this field populated.

The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.

e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field.

1.2

Supply_Type_Code

1..1

Code for

Supply Type

Mandatory

Enumerated List

B2B/B2C/SEZWP/SEZWOP/EXP

WP/EXPWOP/DEXP

This will be the code to identify type of supply.

B2B: Business to Business

B2C: Business to Consumer

SEZWP: To SEZ with Payment

SEZWOP: To SEZ without Payment

EXPWP: Export with Payment

EXPWOP: Export without Payment

DEXP: Deemed Export

1.3

Document_Type_Code

1..1

Code

for Document Type

Mandatory

Enumerated List

INV / CRN / DBN

Type of Document:

INV for Invoice,

CRN for Credit Note,

DBN for Debit note.

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.

One such additional currency may be used in the invoice, as per list published under ISO 4217 standard.

List published and updated from time to time at https://www.icegate.gov.in/Webappl/CUR_ENQ

1.7

Reverse_Charge

0..1

Reverse Charge

Optional

String (Length:1)

Whether the tax liability payable is under Reverse Charge.

1.8

IGST_Applicability_despite_Supplier_and_Recipient_located_in_same_ State/UT

0..1

IGST Applicability despite Supplier and Recipient located in same State/UT

Optional

String (Length: 1)

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

Document_Period

0..1

Optional

Header for Document Period

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).

(This field is mandatory only if this section is selected)

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).

(This field is mandatory only if this section is selected)

Preceding Document / Contract Reference

0..1

Optional

Header for Preceding Document / Contract Reference

3.1

Preceding Document Reference

0..n

Optional

Sub-header for Preceding Document Reference

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.

Credit/Debit notes, against invoices can also be referred here.

(This field is mandatory only if this section is selected)

3.1.2

Preceding_Document_ Date

1..1

Date of Preceding Document

Mandatory

String

(DD/MM/YYYY)

21/07/20

Date of preceding document/invoice.

(This field is mandatory only if this section is selected)

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

Receipt / Contract References

0..n

Optional

Sub-header for Receipt / Contract References

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)

TENDERJAN2020

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)

CONT23072019

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)

PJTCODE01

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_Date

0..1

PO Reference Date

Optional

String

(DD/MM/YYYY)

21/07/2019

This is the date of Purchase Order.

Supplier

Information

1..1

Mandatory

Header for Supplier Information

4.1

Supplier_Legal_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_Trade_ 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 Supplier

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 Apartments, 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

State Code of the Supplier as per GST System

List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_ENQ

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)

9999999999

Contact number of the Supplier

4.10

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

Recipient

Information

1..1

Mandatory

Header for Recipient Information

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.

URP: In case of exports or if supplies are made to unregistered persons

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.

List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_ENQ

5.5

Recipient_Address1

1..1

Recipient Address 1

Mandatory

String (Max

length:100)

# 1-23-120, Flat No. 3, Nalanda Apartments, 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 Apartments, 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

Code/State Code of the Recipient.

List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_ENQ

5.9

Recipient_Pincode

0..1

Recipient PIN Code

Optional

Number (Length: 6)

560002

PIN code of the Recipient locality.

In case of export, Pincode need not be mentioned.

5.10

Country_Code_of_Export

0..1

Country Code of Export

Optional

Enumerated List

Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system.

List published and updated from time to time at https://www.icegate.gov.in/Webappl/COUNTRY_ENQ

5.11

Recipient_Phone

0..1

Recipient Phone

Optional

String (Max length:12)

0802223323

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

Payee

Information

0..1

Optional

Header for Payee Information

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_A ccount_Number

0..1

Payee Bank Account Number

Optional

String (Max

length:18)

3868501747262

Bank Account Number of Payee

6.3

Mode_of_Payment

0..1

Mode of Payment

Optional

String (Max

length:18)

Direct Transfer

Mode of Payment: Cash/Credit/Direct Transfer etc.

6.4

Bank _Branch_Code

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_Debit_Terms

0..1

Direct Debit Terms

Optional

String (Max length:100)

Text

Terms, if any, to specify a direct debit.

6.9

Credit_Days

0..1

Credit Days

Optional

Numeric (Max

length:4)

Number of days within which payment is due.

Delivery_Information

0..1

Optional

Header for Delivery Information

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

Optional

Refer A 1.1

Details of location from where Supply has to be dispatched.

Invoice Item Details

1..n

Mandatory

Header for Invoice Item Details

8.1

Item_List

1..n

Item List

Mandatory

Refer A 1.2

Provides information about the goods and services being invoiced.

Document Total

1..1

Mandatory

Header for Document Total Details

9.1

Document_Total_Details

1..1

Document

Total Details

Mandatory

Refer A 1.3

Details of document total including taxes.

10.

Extra Information

0..1

Extra Information

Header for Extra Information

10.1

Tax_Scheme

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.

Lists published and updated from time to time at below URLs:

EDI Port Codes:

https://www.icegate.gov.in/Webappl/LOCATION_ENQ

Non-EDI Port Codes:

https://www.icegate.gov.in/Webappl/nonlocation_det_all.jsp

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

Optional

Number

(Max Length: 12,2)

1200000.50

Amount of Export Duty in INR, if any, applicable (in case of invoices for export)

10.7

Supplier_Can_Opt_Refund

0..1

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_GSTIN

0..1

Optional

String (Length: 15)

29ABCCR1832C1CX

GSTIN of e-commerce operator, if supply is made through him/her.

11.

Additional_Supporting_Documents

0..n

Optional

Header for Additional Supporting Documents

11.1

Additional_Supporting_Documents_URL

0..1

Additional Supporting Documents

URL

Optional

String

(Max length: 100)

http://www.xyz.com/abc

This is to enter URL reference of additional supporting documents, if any.

11.2

Additional_Supporting_Documents_base64

0..1

AdditionalSupporting 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.

E-way Bill Details

0..1

Optional

Header for e-way Bill Details

12.1

Transporter_ID

0..1

Transporter

Optional

String (Length: 15)

29AADFV7589C1ZO

Registration / Enrolment Number of the transporter

(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

1 for Road;

2 for Rail;

3 for Air;

4 for Ship

(This field is required if Part-B of e-way bill is also to be generated)

12.3

Trans_Distance

1..1

Distance of Transportation

Mandatory

Number (Max length: 4)

200

Distance of Transportation

(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

(This field is mandatory if mode of Transport is Rail or Air or Ship)

12.6

Trans_Doc_Date

0..1

Transport Document Date

Optional

String (DD/MM/YYYY)

21/07/2019

Date of Transport document.

(This field is mandatory if mode of Transport is Rail or Air or Ship)

12.7

Vehicle_No

0..1

Vehicle Number

Optional

String (Max.

length: 20)

KA12KA1234 or KA12K1234 or KA123456 or KAR1234

Vehicle Registration Number

(This field is mandatory if mode of Transport is Road)

12.8

Vehicle_Type

0..1

Vehicle Type

Optional

Enumeration List

O / R

To mention nature of vehicle:

O: Over-Dimensional Cargo

R: Regular

(This field is mandatory if Part-B of e-way bill is also to be generated)

A 1.0

Ship To Details

0..1

Optional

Header for Annexure A 1.0: Ship To Details

Sr.

No.

Parameter Name

Cardinality

Description

Whether optional or mandatory

Field Specifications

Sample Value

Explanatory Notes

A.1.0.1

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.

(This field is mandatory only if this section is selected)

A.1.0.2

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.

A.1.0.3

ShipTo_GSTIN

0..1

Ship To GSTIN

Optional

String (Length: 15)

36AABCT2223L1ZF

GSTIN of the entity to whom the supplies are shipped to.

A.1.0.4

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

(This field is mandatory only if this section is selected)

A.1.0.5

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.1.0.6

ShipTo_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.

(This field is mandatory only if this section is selected)

A.1.0.7

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.

(This field is mandatory only if this section is selected)

A.1.0.8

Ship_To_State_Code

1..1

Ship To State Code

Mandatory

Enumerated List

Code/State Code (as per GST System) to which the supplies are shipped to.

List published and updated from time to time at https://www.icegate.gov.

in/Webappl/STATE_ENQ

(This field is mandatory only if this section is selected)

A 1.1

Dispatch From Details

0..1

Optional

Header for Annexure A 1.1: Dispatch From Details

Sr.

No.

Parameter Name

Cardinality

Description

Whether mandatory or optional

Field Specific ations

Sample Value

Explanatory Notes

A.1.1.1

Dispatch From_Name

1..1

Dispatch From Name

Mandatory

String

(Max length:100)

XYZ-2

Name of the entity from which goods are dispatched.

(This field is mandatory only if this section is selected)

A.1.1.2

DispatchFrom_Address1

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.

(This field is mandatory only if this section is selected)

A.1.1.3

DispatchFrom_Address2

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

DispatchFrom_Place

1..1

Dispatch From Place

Mandatory

String

(Max length: 100)

Bangalore

Place (City/Town/Village) of the entity from which goods are dispatched.

(This field is mandatory only if this section is selected)

A.1.1.5

DispatchFrom_State_Code

1..1

Dispatch From State Code

Mandatory

Enumerated List

Code/State Code of the entity (as per GST System), from which goods are dispatched.

List published and updated from time to time at https://www.icegate.gov.in/

Webappl/STATE_ENQ

(This field is mandatory only if this section is selected)

A.1.1.6

DispatchFrom_Pincode

1..1

Dispatch From Pincode

Mandatory

Number (Length: 6)

560087

Pincode of the locality of entity from where goods are dispatched.

(This field is mandatory only if this section is selected)

A 1.2

Item Details

1..n

Mandatory

Header for Annexure A 1.2: Item Details

Sr.

No.

Parameter Name

Cardinality

Description

Whether mandatory or optional

Field Specifications

Sample Value

Explanatory Notes

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)

The quantity of items to be mentioned in the invoice.

This is mandatory only in case of goods.

A.1.2.8

Free_Qty

0..1

Free Quantity

Optional

Number (Max length: 10,3)

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 - rounded off to 2 decimal), exclusive of taxes.

A.1.2.12

Item_Discount_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)

99.00

If pre-tax value is different from taxable value, mention the pre-tax value and taxable values separately.

In some cases, the pre-tax value may be different from taxable value.

For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000.

Another example is in the case of real estate where pre-tax value may be different from taxable value.

A.1.2.14

Item_Taxable_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)

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

0..1	CGST Amount

Optional

Number

(Max Length: 12,2)

650.00

Amount of CGST payable per item (rounded off to 2 decimals).

If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank.

A.1.2.18

SGST_UTGST Amt

0..1

SGST/UTGST Amount

Optional

Number

(Max Length: 12,2)

650.00

Amount of SGST/UTGST payable per item(rounded off to 2 decimals).

If SGST/UTGST is reported, then CGST must be reported and IGST will be blank.

A1.2.19

Comp_Cess_Rate_Ad_valorem

0..1

Compensation Cess Rate, Ad_Valorem

Optional

Number

(Max length: 3,3)

2.5%

Ad valorem Rate of GST Compensation Cess, applicable, if any

A1.2.20

Comp_Cess_Amt_ Ad_Valorem

0..1

Compensation Cess Amount, Ad Valorem

Optional

Number

(Max length: 12,2)

56.00

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_Valorem

0..1

Compensation Cess Amount, Non ad valorem

Optional

Number

(Max length:12,2)

23.00

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_valorem

0..1

State Cess Rate, Ad Valorem

Optional

Number

(Max length: 3,3)

1.5 %

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)

43.00

State/UT Cess amount, ad valorem (based on value of the item)

A1.2.24

State_Cess_Amt_Non_Ad_Valorem

0..1

State Cess Amount, non ad valorem

Optional

Number

(Max length:12,2)

12.00

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_Charges_Item_Level

0..1

Other Charges (item level)

Optional

Number

(Max length: 12,2)

874.95

Any other charges applicable at item level.

These may not be part of taxable value, e.g. in case of pure agent reimbursement.

A.1.2.26

Purchase_Order_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.

However, this value excludes discount, if any.

A.1.2.28

Origin_Country_Code

0..1

Code of Country of Origin

Optional

Enumerated List

This is to specify country of origin of the item, e.g. mobile phone sold in India could be manufactured in other country;

Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES).

List published and updated from time to time at

https://www.icegate.gov.in/Webappl/COUNTRY_ENQ

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.1.2.30

Product_Attribute_Details

0..n

Optional

Refer A 1.5

Attribute details of product

A 1.3

Document Total Details

1..1

Mandatory

Header for Annexure A 1.3: Document Total Details

Sr.

No.

Parameter Name

Cardinality

Description

Whether mandatory or optional

Field Specific ations

Sample Value

Explanatory Notes

A.1.3.1

Taxable_Value_Total

1..1

Total Taxable Value

Mandatory

Number

(Max length: 14,

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

265.50

Total IGST amount for the invoice.

Appropriate taxes based on rule will be applicable.

For example, either of CGST & SGST/UTGST or IGST will be mandatory.

As this is conditional mandatory, it is marked as ‘optional’

A.1.3.3

CGST_Am_Total

0..1

Total CGST

Amount

Optional

Number (Max length: 14,2)

65.45

Total CGST amount for the invoice.

Appropriate taxes based on rule will be applicable.

For example, either of CGST & SGST/UTGST or IGST will be mandatory.

As this is conditional mandatory, it is marked as ‘optional’

A.1.3.4

SGST_UTGST_Amt_Total

0..1

Total SGST/UTGST

Amount

Optional

Number (Max length: 14,2)

65.45

Total SGST/UTGST amount for the invoice.

Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory.

As it is conditional mandatory, it is marked as ‘optional’

A.1.3.5

Comp_Cess_Amt_Total

0..1

Total Compensation Cess Amount

Optional

Number (Max length : 14,2)

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

Optional

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

Optional

Number (Max length: 14,2)

5.45

Total State cess amount for the invoice (ad valorem as well as non-ad valorem)

A.1.3.8

Other_Charges_Invoice_Level

0..1

Other Charges (Invoice Level

Optional

Number (Max length: 14,2)

200.00

This is Other charges, if any, applicable on total invoice value

A.1.3.9

Round_Off_Amount

0..1

Round Off Amount

Optional

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

Mandatory

Number (Max length: 14,2)

745249678.50

The total value of invoice including taxes/GST and rounded to two decimals maximum.

A.1.3.11

Total_Invoice_Value_FCNR

0..1

Total Invoice Value in FCNR

Optional

Number (Max length: 14,2)

$5729.65

The total value of invoice in Additional Currency

A.1.3.12

Paid_Amount

0..1

Paid Amount

Optional

Number (Max length: 14,2)

8463.50

The amount, if any, which has been paid in advance.

It must be rounded to maximum 2 decimals.

A.1.3.13

Amount_Due_

0..1

Amount Due

Optional

Number (Max length: 14,2)

98789.50

The outstanding amount due for payment. It must be rounded to maximum 2 decimals.

A 1.4

Batch Details

0..1

Optional

Header for Annexure A 1.4: Batch Details

Sr.

No.

Parameter Name

Cardinality

Description

Whether mandatory or optional

Field Specific ations

Sample Value

Explanatory Notes

A.1.4.1

Batch_Number

1..1

Batch Number

Mandatory

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.1.4.2

Batch_Expiry_ Date

0..1

Batch Expiry Date

Optional

String

(DD/MM/YYYY)

21/11/2019

Expiry Date of the Batch, if any

A.1.4.3

Warranty_Date

0..1

Warranty Date

Optional

String

(DD/MM/YYYY)

21/11/2019

Warranty date for the Item, if any.

A 1.5

Attribute

Details of Item

0..n

Optional

Header for Annexure A 1.5: Attribute Details of Item

Sr.

No.

Parameter Name

Cardinality

Description

Whether mandatory or optional

Field Specific ations

Sample Value

Explanatory notes

A.1.5.1

Attribute_Name

0..1

Attribute Name

Optional

String

(Max Length: 100)

Colour

Attribute Name of the item.

A.1.5.2

Attribute_Value

0..1

Attribute Value

Optional

String

(Max Length: 100)

Red, green, etc.

Attribute Value of item.”.

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 19^th June, 2017, published vide number G.S.R. 610(E), dated the 19^th June, 2017 and last amended vide notification No. 58/2020 - Central Tax, dated the 01^st July, 2020, published vide number G.S.R. 426(E), dated the 01^st July, 2020.

Related Documents :

60/2020 – CT