Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 60/2020 – Central Tax
New Delhi, the 30th July, 2020
G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment)
Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following
form shall be substituted, namely:-
“FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained
below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For
example, previous invoice reference is optional but if required one can mention many previous invoice
references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and
‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
Schema (Version 1.1)
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Sr.
No.
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Technical name of the field
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Cardi nality (0..1/ 1..1/
0..n/
1..n)
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Brief Description of the field
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Whethe r Mandat ory/
Optiona l
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Technical Field Specification
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Sample Value of the field
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Explanatory Notes
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1.
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Basic Details
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1..1
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Mandat ory
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Header for Basic Details
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1.0
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Version
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1..1
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Version Number
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Mandato ry
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String (Max. Length:6)
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1.1
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This is version of the e- invoice schema. It will be used to keep track of version of Invoice specification.
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1.1
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IRN
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1..1
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Invoice Reference Number
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Mandato ry
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String (Length: 64)
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a5c12dca8 0e7433217
…..ba4013 750f2046f
229
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This will be a unique reference number for the invoice.
However, the supplier will not be populating this field.
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The registration request may not have this field populated.
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The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.
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e-invoice is valid only when it has the IRN. Hence, this is
marked as mandatory field.
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1.2
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Supply_Ty pe_Code
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1..1
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Code for Supply Type
|
Mandato ry
|
Enumerated List
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B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE
XP
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This will be the code to identify type of supply.
B2B: Business to Business
B2C: Business to Consumer
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SEZWP: To SEZ with Payment
SEZWOP: To SEZ without Payment
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EXPWP: Export with Payment
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EXPWOP: Export without Payment
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DEXP: Deemed Export
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1.3
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Document_ Type_Code
|
1..1
|
Code
for Document Type
|
Mandato ry
|
Enumerated List
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INV / CRN / DBN
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Type of Document:
INV for Invoice,
CRN for Credit Note,
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DBN for Debit note.
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1.4
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Document_ Num
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1..1
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Document Number
|
Mandato ry
|
String
(Max Length:16)
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Sa/1/2019
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This is as per relevant rule in CGST/SGST/UTGST
Rules.
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1.5
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Document_ Date
|
1..1
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Document Date
|
Mandato ry
|
String (DD/MM/YYYY)
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21/07/201
9
|
The date on which the Invoice was issued. Format "DD/MM/YYYY"
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1.6
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Additional_ Currency_ Code
|
0..1
|
Additional Currency Code
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Optional
|
Enumerated List
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USD, EUR
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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
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Reverse_C harge
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0..1
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Reverse Charge
|
Optional
|
String (Length:1)
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Y
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Whether the tax liability payable is under Reverse Charge.
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1.8
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IGST_Appl icability_de spite_Suppl ier_and_Re cipient_loc ated_in_sa me_
State/UT
|
0..1
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IGST
Applicability despite Supplier and Recipient located in same State/UT
|
Optional
|
String (Length: 1)
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N
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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
|
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Optiona l
|
|
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Header for Document Period
|
2.1
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Document_ Period_Star t _Date
|
1..1
|
Document Period Start Date
|
Mandato ry
|
String (DD/MM/YYYY)
|
21/07/201
9
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This is the start date of the document period (delivery/invoice period).
(This field is mandatory only if this section is
selected)
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2.2
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Document_ Period_End
_ Date
|
1..1
|
Document Period End Date
|
Mandato ry
|
String (DD/MM/YYYY)
|
21/07/201
9
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This is the end date of the document period (delivery/invoice period).
(This field is mandatory only if this section is selected)
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3.
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Preceding Document
/ Contract Reference
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0..1
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Optiona l
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|
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Header for Preceding Document / Contract Reference
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3.1
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Preceding Document
Reference
|
0..n
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Optiona l
|
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Sub-header for Preceding Document Reference
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3.1.1
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Preceding_ Document_ Number
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1..1
|
Preceding Document Number
|
Mandat ory
|
String (Max length:16)
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Sa/1/2019
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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)
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3.1.2
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Preceding_ Document_ Date
|
1..1
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Date of Preceding Document
|
Mandator y
|
String (DD/MM/YYYY)
|
21/07/20
19
|
Date of preceding document/invoice.
(This field is mandatory only if this section is selected)
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3.1.3
|
Other_ Reference
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0..1
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Other Reference
|
Optional
|
String (Max length:20)
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KOL01
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This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales
centre reference etc.
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3.2
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Receipt / Contract References
|
0..n
|
|
Optional
|
|
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Sub-header for Receipt / Contract References
|
3.2.1
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Receipt_Ad vice_Refere nce
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0..1
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Receipt Advice Reference
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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_Ad vice _Date
|
0..1
|
Date of Receipt Advice
|
Optional
|
String (DD/MM/YYYY)
|
21/07/2019
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Date of issue of receipt advice for advance.
|
3.2.3
|
Tender_or_ Lot_Referen ce
|
0..1
|
Tender or Lot Reference
|
Optional
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String (Max length:20)
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TENDERJ AN2020
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This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or
tender.
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3.2.4
|
Contract_Re ference
|
0..1
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Contract Reference
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Optional
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String (Max length:20)
|
CONT2307 2019
|
This reference is kept for mentioning contract number, if supplies are made under
any specific Contract
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3.2.5
|
External_R eference
|
0..1
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External Reference
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Optional
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String (Max length:20)
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EXT23222
|
An additional field for provision of any additional/external reference number for the supply.
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3.2.6
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Project_Ref erence
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0..1
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Project Reference
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Optional
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String (Max length:20)
|
PJTCODE 01
|
This reference is kept for mentioning project number, if supplies are made under
any specific project
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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)
|
21/07/201
9
|
This is the date of Purchase Order.
|
4.
|
Supplier Informatio
n
|
1..1
|
|
Mandat ory
|
|
|
Header for Supplier Information
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4.1
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Supplier_L egal_Name
|
1..1
|
Supplier Legal Name
|
Mandato ry
|
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
Supplier
|
Mandato ry
|
String (Length:15)
|
29AADFV
7589C1ZX
|
GSTIN of the Supplier
|
4.4
|
Supplier_ Address1
|
1..1
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Supplier Address 1
|
Mandato ry
|
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_Pl ace
|
1..1
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Supplier Place
|
Mandato ry
|
String (Max length:50)
|
Bangalore
|
Location of the Supplier (City/Town/Village)
|
4.7
|
Supplier_St ate_Code
|
1..1
|
Supplier State Code
|
Mandato ry
|
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_Pi ncode
|
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 Informatio n
|
1..1
|
|
Mandat ory
|
|
|
Header for Recipient Information
|
5.1
|
Recipient_ Legal_Nam e
|
1..1
|
Recipient Legal Name
|
Mandato ry
|
String (Max. length:100)
|
PQR Pvt.
Ltd.
|
It will be legal name of recipient, as per PAN.
|
5.2
|
Recipient_ Trade_Nam
e
|
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
|
Mandato ry
|
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_S upply_State
_ Code
|
1..1
|
Place of Supply (State Code)
|
Mandato ry
|
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
|
Mandato ry
|
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
|
Mandato ry
|
String (Max length:100)
|
Mysore
|
Location of the Recipient (City/Town/Village)
|
5.8
|
Recipient_ State_Code
|
1..1
|
Recipient State Code
|
Mandato ry
|
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
_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_C ode_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.
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_e mail_ID
|
0..1
|
Recipient e- mail ID
|
Optional
|
String (Max length:100)
|
billing@x yz.com
|
e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern
|
6.
|
Payee Informatio n
|
0..1
|
|
Optiona l
|
|
|
Header for Payee Information
|
6.1
|
Payee_Nam e
|
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_Ban k_A
ccount_Nu mber
|
0..1
|
Payee Bank Account Number
|
Optional
|
String (Max length:18)
|
386850174
7262
|
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)
|
SBIN9876 543
|
Indian Financial System Code (IFSC) of Payee’s Bank Branch
|
6.5
|
Payment_T erms
|
0..1
|
Payment Terms
|
Optional
|
String (Max length:100)
|
Text
|
Terms of Payment, if any, with the Recipient can be provided.
|
6.6
|
Payment_In struction
|
0..1
|
Payment Instruction
|
Optional
|
String (Max length:100)
|
Text
|
Instruction, if any, regarding payment can be provided
|
6.7
|
Credit_Tra nsfer_Term s
|
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 (Ma
x 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.
|
Delivery_I nformation
|
0..1
|
|
Optiona l
|
|
|
Header for Delivery Information
|
7.1
|
Ship_To_D etails
|
0..1
|
Ship To Details
|
Optional
|
Refer A 1.0
|
Details of location to
which the supply has to be delivered.
|
7.2
|
Dispatch_F
rom_Detail s
|
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
|
|
Man datory
|
|
|
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
|
|
Man datory
|
|
|
Header for Document Total Details
|
9.1
|
Document_ Total_Deta
ils
|
1..1
|
Document Total Details
|
Mandat ory
|
Refer A 1.3
|
Details of document total including taxes.
|
10.
|
Extra Informatio n
|
0..1
|
|
Option al
|
|
|
Header for Extra Information
|
10.1
|
Tax_Schem e
|
1..1
|
Tax Scheme
|
Mandat ory
|
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_B ill_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_B ill_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_Dut y_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_C an_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)
|
29ABCCR1
832C1CX
|
GSTIN of e-commerce operator, if supply is made
through him/her.
|
11.
|
Additional
_Supporti ng_Docum ents
|
0..n
|
|
Optiona l
|
|
|
Header for Additional Supporting Documents
|
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
|
AdditionalSup porting 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
|
|
Optiona l
|
|
|
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
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_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
|
|
Optiona l
|
|
|
Header for Annexure A 1.0: Ship To Details
|
Sr.
No.
|
Parameter Name
|
Cardi nality
|
Description
|
Whethe r optional or mandat ory
|
Field Specifications
|
Sample Value
|
Explanatory Notes
|
A.1.0
.1
|
ShipTo_Le gal_Name
|
1..1
|
Ship To Legal Name
|
Mandato ry
|
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
|
ShipTo_GS TIN
|
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
|
Mandato ry
|
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
|
ShipTo_Ad
|
0..1
|
Ship To
|
Optional
|
String (Max
|
Flat No. 2,
|
Address 2, if any, of the
|
.5
|
dress2
|
|
Address2
|
|
length: 100)
|
Priya
|
entity to whom the supplies
|
|
|
|
|
|
|
Towers,
|
are shipped to
|
|
|
|
|
|
|
Omega Road,
|
|
|
|
|
|
|
|
Srinivasa
|
|
|
|
|
|
|
|
Nagar
|
|
A.1.0
.6
|
ShipTo_Pla ce
|
1..1
|
Ship To Place
|
Mandato ry
|
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
|
Mandato ry
|
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
|
Mandato ry
|
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
|
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
|
|
Mandat ory
|
|
|
Header for Annexure A 1.2: Item Details
|
Sr.
No.
|
Parameter Name
|
Cardi nality
|
Description
|
Whethe r mandat ory or
optional
|
Field Specifications
|
Sample Value
|
Explanatory Notes
|
A.1.2
.1
|
Sl_No.
|
1..1
|
Serial Number
|
Mandato ry
|
String (Max length: 6)
|
1,2,3
|
Serial number of the item
|
A.1.2
.2
|
Item_Descr iption
|
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
|
Mandato ry
|
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_M easurement
|
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
|
Mandato ry
|
Number (Max length :
12,3)
|
500.5
|
Price per unit item.
|
A.1.2
.11
|
Gross_Amo unt
|
1..1
|
Gross Amount
|
Mandato ry
|
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_Disco unt_Amoun t
|
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_V alue
|
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_V alue_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
|
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’
|
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_Ces s_Amt_Tot al
|
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_Tota l
|
0..1
|
Total State Cess Amount
|
Option al
|
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.
|
Total_Invo
|
1..1
|
Total Invoice
|
Manda
|
Number
|
(Max
|
745249678.5
|
The total value of invoice
|
3.10
|
ice_Value_
|
|
Value in INR
|
tory
|
length: 14,2)
|
|
0
|
including taxes/GST and
|
|
INR
|
|
|
|
|
|
|
rounded to two decimals
|
|
|
|
|
|
|
|
|
maximum.
|
A.1. 3.11
|
Total_Invo ice_Value_ FCNR
|
0..1
|
Total Invoice Value in FCNR
|
Option al
|
Number length: 14,2)
|
(Max
|
$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)
|
8463.50
|
The amount, if any, which has been paid in advance.
|
|
|
|
|
|
|
|
It must be rounded to maximum 2 decimals.
|
A.1.3.
|
Amount_D
|
0..1
|
Amount Due
|
Option
|
Number (Max
|
98789.50
|
The outstanding amount due
|
13
|
ue_
|
|
|
al
|
length:14,2)
|
|
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.
|
Parameter
|
Cardi
|
Description
|
Wheth
|
Field Specific
|
Sample
|
Explanatory Notes
|
No.
|
Name
|
nality
|
|
er
|
ations
|
Value
|
|
|
|
|
|
mand
|
|
|
|
|
|
|
|
atory
|
|
|
|
|
|
|
|
or
|
|
|
|
|
|
|
|
option
|
|
|
|
|
|
|
|
al
|
|
|
|
A.1.4
.1
|
Batch_Nu mber
|
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
.2
|
Batch_Exp iry_ 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
.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
|
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
|
Option al
|
String
(Max Length: 100)
|
Colour
|
Attribute Name of the item.
|
A.1.5
.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.
|