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[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)

 

 

 

 

 

 

 

 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

 

 

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

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

(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

 

 

Header for Annexure A 1.0: Ship To Details

Sr.

Parameter Name

Cardinality

Description

Whether optional or Mandatory

Field Specifications

Sample Value

Explanatory Notes

No.

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

(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.

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

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.