Important Keyword: Section 164 CGST Act 2017, Notification No. 60/2020 – Central Tax, F. No. CBEC-20/13/01/2019-GST.
[F. No. CBEC-20/13/01/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 30th July, 2020
Notification No. 60/2020 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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. (a) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2020.
(b) 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..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 | |||
| 1.0 | 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) | a5c12dca8 0e7433217 …..ba4013 750f2046f 229 | 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/S EZWOP/E XP WP/EXP WOP/DE XP | 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) | 21/07/201 9 | 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.i n/Webappl/CUR_ENQ |
| 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 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) | 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. | 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) | 21/07/201 9 | 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) | 21/07/201 9 | This is the end date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) |
| 3. | 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 19 | 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 center 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) | 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_ Date | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/201 9 | This is the date of Purchase Order. |
| 4. | 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) | 29AADFV 7589C1ZX | 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 Apartment s, 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 List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q |
| 4.8 | Supplier_ Pin code | 1..1 | Supplier PIN Code | Mandato ry | Number (Length: 6) | 560087 | PIN Code of the Supplier Locality |
| 4.9 | Supplier_ Phone | 0..1 | Supplier Phone | Optional | String (Max length:12) | 999999999 9 | Contact number of the Supplier |
| 4.10 | Supplier_ E mail | 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. | 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) | 29ABCCR 1832C1ZX , 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.i n/Webappl/STATE_EN Q |
| 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. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q |
| 5.9 | Recipient _ Pin code | 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 | AN | 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.i n/Webappl/COUNTRY_ ENQ |
| 5.11 | Recipient_ Phone | 0..1 | Recipient Phone | Optional | String (Max length:12) | 080222332 3 | 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. | 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_ Account_ Number | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 386850174 7262 | 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) | SBIN9876 543 | 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 (Ma x length:100) | Text | Terms, if any, to specify a direct debit. |
| 6.9 | Credit_ Days | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. | |
| 7. | 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 | Dispatch From Details | Optional | Refer A 1.1 | Details of location from where Supply has to be dispatched. | ||
| 8. | Invoice Item Details | 1..n | Mandatory | Header for Invoice Item Details | ||||
| 8.1 | Item_ List | 1..n | Item List | Mandat ory | Refer A 1.2 | Provides information about the goods and services being invoiced. | ||
| 9. | Document Total | 1..1 | Mandatory | Header for Document Total Details | ||||
| 9.1 | Document_ Total_ Details | 1..1 | Document Total Details | Mandat ory | Refer A 1.3 | Details of document total including taxes. | ||
| 10. | Extra Information | 0..1 | Option al | 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 | Export Duty Amount | 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 | 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) | 29ABCCR1 832C1CX | 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) | https://www.x yz.com/abc | This is to enter URL reference of additional supporting documents, if any. |
| 11.2 | Additional_ Supporting _Documents_ 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. | E-way Bill Details | 0..1 | Optional | Header for e-way Bill Details |
| 12.1 | Transporter _ID | 0..1 | Transporter ID | Option al | String (Length: 15) | 29AADFV75 89C1ZO | Registration / Enrolment Number of the transporter (This field is required if Part-A of E-waybill has to be generated) |
| 12.2 | Trans_Mod e | 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 for Road; for Rail; for Air; for Ship (This field is required if Part-B of e-way bill is also to be generated) |
| 12.3 | Trans_Dista nce | 1..1 | Distance of Transportation | Mandato ry | 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) | KA12KA123 4 or KA12K1234 or KA123456 or KAR1234 | Vehicle Registration Number (This field is mandatory if mode of Transport is Road) |
| 12.8 | Vehicle_Ty pe | 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 | Cardi nality | Description | Whether optional or mandatory | Field Specifications | Sample Value | Explanatory Notes |
| A.1.0 .1 | ShipTo_Le gal_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_Tra de_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 | Ship To_ GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length: 15) | 36AABCT22 23L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
| A.1.0 .4 | ShipTo_Ad dress1 | 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_Ad dress2 | 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_Pla ce | 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_Pin code | 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_St ate_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. List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_EN Q (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 | Cardi nality | Description | Whethe r mandat ory or optional | Field Specific ations | Sample Value | Explanatory Notes | |
| A.1.1 .1 | DispatchFr om_Name | 1..1 | Dispatch From Name | Mandato ry | 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 | DispatchFr om_Addres s1 | 1..1 | Dispatch From Address1 | Mandato ry | 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 | 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 | DispatchFr om_Place | 1..1 | Dispatch From Place | Mandato ry | 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 | DispatchFr om_State_ Code | 1..1 | Dispatch From State Code | Mandato ry | Enumerated List | 29 | 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_EN Q (This field is mandatory only if this section is selected) | |
| A.1.1 .6 | DispatchFr om_Pincod e | 1..1 | Dispatch From Pincode | Mandato ry | Number (Length: 6) | 560087 | Pin code 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 | Mandat ory | 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 | Mandato ry | 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 / |
| 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 | easurement | Measurement | length: 8) | (UOM), if any, applicable | |||
| 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 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_Taxab le_Value | 1..1 | Item Taxable Value | Mandato ry | 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 | Mandato ry | 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) | 650.00 | 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_UT GST 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_Valore m | 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_Valor em | 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_v alorem | 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_Valor em | 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_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. These may not be part of taxable value, e.g. in case of pure agent reimbursement. |
| 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 | Mandato ry | 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_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; 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.i n/Webappl/COUNTRY_ ENQ |
| A.1.2 .29 | Unique_Se rial_Numb er | 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_At tribute_Det ails | 0..n | Optional | Refer A 1.5 | Attribute details of product | ||
| A 1.3 | Document Total Details | 1..1 | Mand atory | Header for Annexure A 1.3: Document Total Details | |||
| Sr. No. | Parameter Name | Cardi nality | Description | Wheth er manda tory or option al | Field Specific ations | Sample Value | Explanatory Notes |
| A.1.3 .1 | Taxable_ Value_ Total | 1..1 | Total Taxable Value | Mandatory | 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 | Option al | Number (Max length : 14,2) | 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 | Option al | 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.’ As this is conditional mandatory, it is marked as ‘optional’ |
| 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. 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_ Tot | 0..1 | Total Compensation Cess Amount | Optional | 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 | Optional | Number length : 14,2) | (Max | 5.45 | Total State cess amount for the invoice (ad valorem as well as non-ad valorem) | ||
| A.1.3.7 | Discount_ Amt_Invoi ce_Level | 0..1 | Invoice Level Discount Amount | Option al | Number length: 14,2) | (Max | 100.00 | This is Discount Amount, if any, applicable on total invoice value | ||
| A.1.3.8 | Other_Cha rges_Invoi ce_Level | 0..1 | Other Charges (Invoice Level) | Option al | 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 | 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 | Mandatory | Number length: 14,2) | (Max | 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 length: 14,2) | (Max | $5729.65 | The total value of invoice in Additional Currency | ||
| A.1.3. 12 | Paid_ Amount | 0..1 | Paid Amount | Option al | 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 | Optio nal | Header for Annexure A 1.4: Batch Details | ||||||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifications | 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 iry_ 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 | Optio nal | Header for Annexure A 1.5: Attribute Details of Item | |||
| Sr. No. | Parameter Name | Cardi nality | Description | Wheth er mand atory or option al | 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.”. |
(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.
Download Pdf: https://taxinformation.cbic.gov.in/
