Notification no 02/2020 Central Tax date on 01st January, 2020, GST

Posted on 13 June 2022     Category : Notifications

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Central Tax Notification No 02 of 2020 dt 01st January, 2020 under GST

 

 

Seeks to make amendment (2020) to CGST Rules. 

The extract of GST Notification No. 02/2020- Central Tax is given below: 

Notification No. 02/2020- Central Tax, GST

 

[To be published i

 

 

 

 

 

 

 

 

 

 

 

 

 

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TotalDetails

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but only one with tax subtotal.

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decimals.

66

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total

 

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2 decimals.

 

 

 

 

 

 

 

 

 

 

 

 

 

67

Sum_of_charges_on

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total other

 

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Decima

 

 

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decimals.

68

PreTaxDetails

 

 

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Optio

 

 

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the tax rate

 

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at invoice

 

 

 

 

 

 

 

 

GST. Must be rounded to maximum 2

 

 

 

 

level

 

 

 

 

 

 

 

 

decimals.

69

Paid_amount

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amount

 

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2 decimals.

70

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Payment

 

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decimals.

71

 

Extra

 

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72

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length:

 

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URLs

 

 

 

length:

 

documents substantiating the claims made

 

 

 

 

 

 

 

 

 

100)

 

in the Invoice. The additional supporting

 

 

 

 

 

 

 

 

 

 

 

documents can be used for both

 

 

 

 

 

 

 

 

 

 

 

referencing a document number which is

 

 

 

 

 

 

 

 

 

 

 

expected to be known by the receiver, an

 

 

 

 

 

 

 

 

 

 

 

external document (referenced by a URL) or

 

 

 

 

 

 

 

 

 

 

 

as an embedded document, Base64

 

 

 

 

 

 

 

 

 

 

 

encoded (such as a time report).

76

Additional_Supporti

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length:

 

documents substantiating the claims made

 

 

 

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in the Invoice. The additional supporting

 

 

 

 

 

 

 

 

 

 

 

 

 

documents can be used for both

 

 

 

 

 

 

 

 

 

 

 

 

 

referencing a document number which is

 

 

 

 

 

 

 

 

 

 

 

 

 

expected to be known by the receiver, an

 

 

 

 

 

 

 

 

 

 

 

 

 

external document (referenced by a URL) or

 

 

 

 

 

 

 

 

 

 

 

 

 

as an embedded document, Base64

 

 

 

 

 

 

 

 

 

 

 

 

 

encoded (such as a time report).

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Invoice_Allowances

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Total Value

 

option

 

 

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of

 

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information about allowances or charges

 

 

 

allowances

 

 

 

 

 

 

 

 

 

applicable at invoice level as sometime

 

 

 

and charges

 

 

 

 

 

 

 

 

 

discount or charges may be applicable on

 

 

 

at invoice

 

 

 

 

 

 

 

 

 

invoice level not on line item level.

 

 

 

level

 

 

 

 

 

 

 

 

 

 

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14

Invoice_Document_

 

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Invoice

 

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any additional fields for eg., some branch,

 

 

 

 

 

 

 

 

 

length:2

 

their user id, their employee id, sales centre

 

 

 

 

 

 

 

 

 

0)

 

reference etc.

15

Preceeding_Invoice

 

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Date of

 

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17

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79

Transporter ID

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19

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length:2

 

 

any specific Contract

 

 

 

 

 

 

 

 

 

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20

External_Reference

 

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Any other

 

 

 

 

 

 

 

 

 

 

 

 

 

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Down -

 

 

 

 

 

on

 

Air /

 

 

Fixed

 

 

 

 

 

 

 

 

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81

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82

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83

transDocNo

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TA120; Mandatory if the mode of transport

 

 

 

Doc No

 

 

 

is other than by Road

84

transDocDate

0..1

Transporter

 

string

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20/9/2017

 

 

 

Doc Date

 

(DD/M

 

 

 

 

 

 

 

M/YYY

 

 

 

 

 

 

 

Y)

 

 

85

vehicleNo

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Vehicle No

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nal

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< width="43">

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string(M

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An additional field for provision of any

 

 

 

 

 

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length:2

 

 

supply.

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

21

Project_Reference

 

0..1

Project

 

Optio

 

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PJTCODE01

 

This reference is kept for mentioning

 

 

 

 

 

Reference

 

nal

 

ax

 

 

Project number if supplies are made under

 

 

 

 

 

 

 

 

 

length:2

 

 

any specific Project

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

22

RefNum

 

0..1

Vendor PO

Man

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

y

 

 

 

 

 

 

 

87

DSC

 

1..1

 

Digital

 

 

 

 

DSC KEY Hash

an optional field since it is signed by the

 

 

 

 

 

 

 

 

 

Signature of

 

 

 

 

 

GSTN Portal also and data travels thry

 

 

 

 

 

 

 

 

 

the

 

 

 

 

 

secured platform

 

 

 

 

 

 

 

 

 

Document

 

 

 

 

 

 

 

 

 

A 1.0

ShipTo

 

 

0..1

 

 

 

 

 

 

 

 

 

 

 

Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S

Parameter Name

 

 

 

 

Description

 

 

 

Field

Sample Value

 

 

 

No

 

 

 

 

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cations

 

 

 

 

1

ShippingTo_Name

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string(

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Legal_Name

atory

 

 

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information about the address to which

 

 

 

 

 

 

 

 

 

 

 

 

 

length:

 

goods and services invoiced were or are

 
 

 

 

 

 

 

60)

 

delivered.

 

 

 

 

 

 

 

 

1

ShippingTo_Name

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information about the address to which

 

 

 

e

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

60)

 

delivered.

2

ShippingTo_GSTIN

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ShippingTo_

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string(

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GSTIN

atory

Max

 

information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

100)

 

delivered.

3

ShippingTo_Address

1..1

ShippingTo_

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string(

Address

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1

 

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atory

Max

 

information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

50)

 

delivered.

4

ShippingTo_Address

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ShippingTo_

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string(

Address

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2

 

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nal

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information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

50)

 

delivered.

5

ShippingTo_Place

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string(

Bangalore

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Place

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information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

50)

 

delivered.

6

ShippingTo_Pincode

1..1

ShippingTo_

Mand

string(

560001

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Pincode

atory

Max

 

information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

Government of India 

Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs 

Notification No. 02/2020 – Central Tax 

New Delhi, the 01st January, 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 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 (Amendment) Rules, 2020.

 

(2)   Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

 

  1. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-

(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word

 

“31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted;

 

(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.

 

 

  1. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-

 

 

“ 12.

Are you applying

Yes

No

 

 

for registration as a

 

 

 

 

 

SEZ Unit?

 

 

 

 

 

 

 

 

 

 

 

(i) Select name of

 

 

Optio

 

string(M

Vendor PO /1

0

 

 

 

 

 

 

Reference

 

nal

 

ax

 

 

 

 

 

 

 

 

 

number

 

 

 

length:1

 

 

 

 

 

  

 

 

 

 

information about where and when the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

goods and services invoiced are delivered.

 

 

 

 

 

 

 

 

 

 

 

y

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

57

 

DispatchFromDet

 

1..

 

 

DISPATCH

 

 

Mand

 

 

Refer A 1.1

 

 

 

 

ails

 

1

 

 

from details

 

 

 

 

 

 

 

 

 

 

6)

 

 

 

 

23

RefDate

 

0..1

Vendor PO

 

Optio

 

string

21-07-19

00-01-00

 

 

 

 

 

 

Reference

 

nal

 

(DD/M

 

 

 

 

 

 

 

 

 

date

 

 

 

M/YYYY)

 

 

 

 

24

 

Supplier

 

1..1

 

 

Man

 

 

 

 

A group of business terms providing

 

 

 

 

 

 

SEZ

 

 

 

 

 

 

 

 

 

 

 

(ii) Approval order

 

 

 

 

 

number and date of

 

 

 

 

 

order

 

 

 

 

 

 

 

 

length:1

 

 

  

 

6)

 

delivered.

7

ShippintTo_State

1..1

ShippintTo_

Mand

string(

Karnataka

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State

atory

Max

 

information about the address to which

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

100)

 

delivered.
 

8

SubsupplyType

 

Supply Type

Mand

String(

Supply/export/Jobwork

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atory

Max

 

information about the address to which

 

 

 

 

 

  

Information

 

 

 

 

dator

 

 

 

 

information about the Supplier.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

y

 

 

 

 

 

 
<td valign=

25

 

Supplier_Legal_N

 

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The Institute of Charetred

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1

 

gal_Name

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Accountants of India

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

00)

 

 

26

 

Supplier_trading_

 

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Trade Name

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name

1

 

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other than Supplier name (also known as

 

 

 

 

 

 

 

length:1

 

Business name).

 

 

 

 

 

 

 

00)

 

 

27

 

Supplier_GSTIN

 

1..

Gstin of the

Mand

Alphanu

29AADFV7589C1ZO

GSTIN of the supplier

 

 

 

1

 

Supplier

atory

meric

 

 

 

 

 

 

 

 

 

with 15

 

 

 

 

 

 

 

 

 

characte

 

 

 

 

 

 

 

 

 

rs

 

 

28

 

Supplier_Address

 

1..

Supplier

Mand

string(M

Vasanth Nagar

Address of the Supplier

 

1

 

1

 

address1

atory

ax

 

 

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

 

2)

 

delivered.

9

TransactionMode

 

Transacion

Mand

String(

Regula/BilTo/ShipTo

A group of business terms providing

 

 

 

 

Mode

atory

Max

 

information about the address to which

 

 

 

 

 

 

length:

 

goods and services invoiced were or are

 

 

 

 

 

 

2)

 

delivered.

 

 

 

 

 

 

 

 

 

 

A 1.1

DispatchFrom Details

 

 

 

 

S

Parameter Name

 

Description

 

Field

Sample Value

 

No

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

cations

 

 

1

Company_Name

1..1

Company_N

Mand

string(

ICAI

Detail of person and address wherefrom

 

 

 

 

ame

atory

Max

 

goods are dispatched.

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

60)

 

 

2

Address1

1..1

Address1

Mand

string(

Vasanth Nagar

Detail of person and address wherefrom

 

 

 

 

 

atory

Max

 

goods are dispatched.

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

100)

 

 

2

Address2

0..1

Address2

Optio

string(

Millers Road

Detail of person and address wherefrom

 

 

 

 

 

nal

Max

 

goods are dispatched.

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

100)

 

 

3

City

 

1..1

 

 

length:1

 

 

 

 

 

 

 

 

 

00)

 

 

29

 

Supplier_Address

 

0..

Supplier

Optio

string(M

Bangalore

City of the Supplier

 

2

 

1

 

address 2

nal

ax

 

 

atory

 

 

 

 

 

 

 

 

 

58

ECOM_GSTIN

 

0..1

 

 

eCommerce

 

 

Optio

 

 

string(

 

 

Mention og E commerce operator is supply

 

 

 

 

 

 

 

GSTIN

 

 

nal

 

 

Max

 

 

is made through him

 

 

 

 

 

 

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

 

Place

Optio

string(

Bangalore

Detail of person and address wherefrom

 

 

 

 

 

nal

Max

 

goods are dispatched.

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

100)

 

 

4

State

 

1..1

State

Mand

 

String(

 

Karnataka

 

Detail of person and address wherefrom

 

 

 

 

 

atory

 

Max

 

 

 

 

goods are dispatched.

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

 

 

 

 

 

 

 

 

 

5

Pincode

 

1..1

Pincode

Mand

 

string(

560087

 

Detail of person and address wherefrom

 

 

 

 

 

atory

 

Max

 

 

 

 

goods are dispatched.

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

 

 

6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A 1.2

Item

1..n

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S

Parameter Name

 

Description

 

 

Field

 

Sample Value

 

 

 

 

No

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cations

 

 

 

 

 

 

 

1

SLNO

 

1..1

Serial

Mand

 

int

1,2,3

 

 

 

 

 

 

 

 

 

Number

atory

 

 

 

 

 

 

 

 

 

 

 

2

Item Description

0..1

Item

option

 

string(

 

Mobile

 

The identification scheme identifier of the

 

 

 

 

description

al

 

Max

 

 

 

 

Item classification identifier

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

15)

 

 

 

 

 

 

59

ECOM_POS

 

0..1

 

 

State code

 

 

Optio

 

 

String(

29

 

Mention og E commerce operator is supply

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 nbsp;

 

 

 

 

 

 

 

0)

 

Supplier@icai.com

 

 

 

 

 

 

 

 

 

 

 

35

Buyer

1..1

 

Man

 

 

 

 

Header for Buyer information

 

Information

 

 

dator

 

 

 

 

 

 

 

 

 

y

 

 

 

 

 

36

Billing_Name

1..

Buyer Legal

Mand

string(M

 

Adarsha

It will be legal name of buyer

 

 

1

name

atory

ax

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

00)

 

 

 

 

37

Billing_Trade_Na

1..

Buyer Legal

Mand

string(M

 

Adarsha

It will be Trade Name of buyer

 

me

1

name

atory

ax

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

00)

 

 

 

 

38

Billing_GSTIN

1..

GSTIN

Mand

string(M

 

29AACCR7832C1ZD

GSTIN of the Buyer

 

 

1

 

atory

ax

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

5)

 

 

 

 

39

Billing_POS

1..

State code

Mand

String(M

 

29

 

Place of supply code of Supply

 

 

1

 

atory

ax

 

 

 

 

 

 

 

 

 

length:2

 

 

 

 

 

 

 

h="8">

 

 

 

 

 

 

 

300)

 

 

 

 

 

 

 

 

 

3

ISService

 

0..1

ISService

Optio

 

Charact

 

Y/N

 

Specify whether supply is that of Services or

 

 

 

 

 

nal

 

er

 

 

 

 

not

4

HSN code

 

0..1

HSN code

Optio

 

string(

1122

 

 

A code for classifying the item by its type or

 

 

 

 

 

nal

 

Max

 

 

 

 

nature.

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

 

 

8)

 

 

 

 

 

 

 

 

 

5

Batch

 

0..1

...

Optio

 

Refer

 

galaxy

 

Batch number details are important to be

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

nal

 

A 1.3.1

 

 

 

 

mentioned for certain set of manufacturers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

Barcode

 

0..1

ItemBarcde

Optio

 

string(

 

b123

 

Barcoding if to be provided need to be

 

 

 

 

 

nal

 

Max

 

 

 

 

specified
 

 

 

 

 

 

length:

 

 

 

 

 

 

 

30)

 

 

7

Quantity

1..1

Quantity

Mand

Decima

10

The quantity of items (goods or services)

 

 

 

 

atory

l (13,3)

 

that is charged in the Invoice line.

8

FreeQty

0..1

free

Optio

Decima

1

Detail of any FOC item

 

 

 

quantity

nal

l (13,3)

 

 

9

UQC

0..1

uom

Optio

string(

Box

The unit of measure that applies to the

 

 

 

 

nal

Max

 

invoiced quantity. Codes for unit of

 

 

 

 

 

length:

 

packaging from UNECE Recommendation

 

 

 

 

 

8)

 

No. 21 can be used in accordance with the

 

 

 

 

 

 

 

descriptions in the "Intro" section of

 

 

 

 

 

 

 

UN/ECE Recommendation 20, Revision 11

 

 

 

 

 

 

 

(2015): The 2 character alphanumeric code

 

 

 

 

 

 

 

values in UNECE Recommendation 21 shall

 

 

 

 

 

 

 

be used. To avoid duplication with existing

 

 

 

 

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40

Billing_Address1

 

1..

Address1

Mand

string(M

 

Address

 

Address of the Buyer

 

 

1

 

 

atory

ax

 

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

00)

 

 

 

 

41

Billing_Address2

 

0..

Address2

option

string(M

 

Address

 

Address of the Buyer

 

 

1

 

 

al

ax

 

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

00)

 

 

 

 

 

 

 

code values in UNECE Recommendation No.

 

 

 

 

 

 

 

20, each code value from UNECE

 

 

 

 

 

 

 

Recommendation 21 shall be prefixed with

 

 

 

 

 

 

 

an “X”, resulting in a 3 alphanumeric code

 

 

 

 

 

 

 

when used as a unit of measure.

10

Rate

1..1

Item Rate

Mand

Decima

500.5

The number of item units to which the price

 

 

 

per quantity

atory

l (10,2)

 

applies.

11

GrossAmount

1..1

gross

Optio

Decima

5000

The price of an item, exclusive of GST, after

 

 

 

amount

nal

l (10,2)

 

subtracting item price discount. The Item

 

 

 

 

 

 

 

net price has to be equal with the Item

 

 

 

 

 

 

 

gross price less the Item price discount, if

 

 

 

 

 

 

 

they are both provided. Item price can not

 

 

 

 

 

 

42

Billing_State

 

1..

Place

Mand

string(M

 

Bangalore

 

State of the Buyer

 

 

1

 

 

atory

ax

 

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

43

Billing_Pincode

 

1..

pincode

Mand

string(M

 

560002

 

Pincode of the Buyer

 

 

1

 

 

atory

ax

 

 

 

 

 

 

 

 

 

 

length:6

 

 

 

 

 

 

 

 

 

 

)

 

 

 

 

44

Billing_Phone

 

0..

Phone

Optio

string(M

 

080 2223323

 

contact number of the Buyer

 

 

1

 

 

 

be negative.

12

DiscountAmount

0..1

discount

Optio

Decima

 

The total discount subtracted from the Item

 

 

 

amount

nal

l (10,2)

 

gross price to calculate the Item net price.

13

PreTaxAmount

0..1

Pretax

Optio

Decima

50

This is the Value after the Tax. Ideally this

 

 

 

 

nal

l (10,2)

 

would bealign="bottom" width="287">

 

 

 

 

 

 

 

 

 

 

 

1)

 

 

 

 

51

Payment_Terms

 

0..1

Payment

 

Optio

 

 

string(M

 

 

Terms of Payment with the recipient if to

 

 

 

 

 

Terms

 

nal

 

 

ax

 

 

be provided

 

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

 

 

 Learn Exports Imports Free, Click here

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Mode of transport under EX WORKS/FCA/CPT/CIP/DAT/DAP/DDP/FAS/FOB/CFR/CIF

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number

nal

ax

 

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

2)

 

 

 

 

45

Billing_Email

 

0..

eMail id

Optio

string(M

 

billing@icai.com

 

Email id of the buyer. This should be

 

 

1

 

 

nal

ax

 

 

 

provided to help E-Invoicing system to

 

 

 

 

 

0)

 

 

 

 

52

Payment_Instructio

 

0..1

Payment

 

Optio

 

 

string(M

 

 

A group of business terms providing

 

n

 

 

Instruction

 

nal

 

 

ax

 

 

information about thed valign="bottom" width="128">

 

 

 

 

 

 

(iii) Period of

From

DD/MM/YYYY

To

DD/MM/YYYY

 

validity

 

 

 

 

 

 

 

 

 

 

 

(iv) Designation of

 

 

 

 

 

approving authority

 

 

 

 

13.

Are you applying

Yes

No

 

 

for registration as a

 

 

 

 

 

SEZ Developer?

 

 

 

 

 

 

 

 

 

 

 

(i) Select name of

 

 

 

 

 

SEZ Developer

>

 

 

 

 

length:5

 

 

 

receive this invoice on mail.

 

 

 

 

 

 

0)

 

 

 

 

 

46

 

Payee

 

0..1

 

 

optio

 

 

 

 

 

Header for Payee Information - person to

 

 

 

Information

 

 

 

 

nal

 

 

 

 

 

whom amount is payable. Optional for

 

 

&nottom" width="57">

 

length:1

 

 

 

 

 

 

 

 

 

00)

 

 

30

 

Supplier_City

 

1..

Supplier

Optio

string(M

Bangalore

City of the Supplier

 

 

 

1

 

address 2

nal

ax

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

0)

 

 

31

 

Supplier_State

 

1..

Place

Mand

string(M

 

 

 

 

 

 

 

 

 

 

 

(ii) Approval order

 

 

 

 

 

number and date of

 

 

 

 

 

order

 

 

 

 

 

 

 

 

 
 

 

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

 

 

 

 

0)

 

 

 

 
 

53

Credit_Transfer

 

0..1

 

 

 

 

 

Optio

 

 

string(M

 

 

A group of business terms to specify credit

 

 

 

 

 

 

 

 

 

 

nal

 

 

ax

 

 

transfer payments.

 

 

 

 

 

om" width="221">

Karnataka

State of the Supplier

 

 

 

1

 

 

atory

ax

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

0)

 

 

32

Supplier_Pincode

  

 

nal

 

 

Max

 

 

is made through him

 

 

 

 

 

 

 

 

 

 

 

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2)

 

 

 

 

 

 

60

 

Invoice Item

 

1..n

 

 

 

 

 

Man

 

 

 

 

 

 

 

 

 

 

 

Details<

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

 

 

54

Direct_Debit

 

(iii) Period of

From

DD/MM/YYYY

To

DD/MM/YYYY
 

 

 

 

 

 

 

 

ever there is a change in the assesseable

 

 

 

 

 

 

 

value then pretax amount should be used

 

 

 

 

 

 

 

for.

14

AssesseebleValue

1..1

net amount

Mand

Decima

5000

The unit price, exclusive of GST, before

 

 

 

 

atory

l (13,2)

 

subtracting Item price discount, can not be

 

 

 

 

 

 

 

negative

15

GST Rate

1..1

Rate

Mand

Decima

5

The GST rate, represented as percentage

 

 

 

 

atory

l(3,2)

 

that applies to the invoiced item.

16

Iamt

0..1

IGST

Mand

Decima

 

A group of business terms providing

 

 

 

Amount as

atory

l(11,2)

 

information about GST breakdown by

 

 

 

per item

 

 

 

different categories, rates and exemption

 

 

 

 

 

 

 

reasons

17

Camt

0..1

CGST

Mand

Decima

650.00

 

 

 

 

Amount as

atory

l(11,2)

 

 

 

 

 

per item

 

 

 

 

18

Samt

0..1

SGST

Mand

Decima

650.00

 

 

 

 

Amount as

atory

l(11,2)

 

 

 

 

 

per item

 

 

 

 

19

Csamt

0..1

CESS

Optio

Decima

65.00

 

 

 

 

Amount as

nal

l(11,2)

 

 

 

 

 

per item

 

 

 

 

20

StateCessAmt

0..1

State cess

Optio

Decima

65.00

 

 

 

 

amount as

nal

l(11,2)

 

 

 

 

 

per item

 

 

 

 

21

OtherCharges

0..1

Other if any

Optio

Decima

 

A group of business terms providing

 

 

 

 

nal

l(11,2)

 

information about allowances applicable to

 

 

 

 

 

 

 

the Invoice as a whole. A group of business

 

 

 

 

 

 

 

terms providing information about charges

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

and taxes other than GST, applicable to the

 

 

 

 

 

 

 

 

 

 

 

Invoice as a whole.

 

 

 

 

 

 

 

 

 

 

 

 

dator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

y

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

61

List {items}

 

 

Items

 

Mand

 

 

Refer A 1.2

 

A group of business terms providing

 

 

 

 

 

 

atory

 

 

 

 

 

 

information about the goods and services

 

 

 

 

 

 

 

 

 

 

 

 

 

invoiced.

62

Document Total

1..1

 

 

 

Man

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 bsp;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cases where payment is to be made to a

 

 

 

(Seller payment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

person other than Supplier

 

 

 

information)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

 

Payee_Name

 

1..

Payee name

 

Mand

 

 

string(M

 

 

Name of the person to whom payment is to

 

 

 

 

1

 

 

atory

 

 

ax

 

 

be made

 

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

 

 

 

00)

 

 

 

 

48

 

Payee_Financial_

 

1..1

Account

 

Mand

 

 

string(M

 

 

Account number of Payee

 

Acn="bottom" width="51">

 

 

 

 

 

 

22

Invoice_line_net_a

0..1

Invoice line

 

Optio

 

Decima

 

 

The total amount of the Invoice line. The

 

mount

 

 

Net Amount

 

nal

 

l(11,2)

 

 

amount is “net” without GST, i.e. inclusive

 

 

 

 

 

 

 

 

 

 

 

validity

 

 

 

 

 

 

 

 

 

 

 

(iv) Designation of

 

 

 

 

 

approving authority

 

 

 

”.

 

 

 

 

 

 

 4. In the said rules, in FORM GSTR-3A,-

 

(a)    in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted;

 

(b)   after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing

 

 

“5. This is a system generated notice and does not require signature.”;

 

(c)   in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted;

 

(d)   after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not

 

Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:-

 

“5. This is a system generated notice and does not require signature.”.

 

5. In the said rules, for FORM INV-01, the following form shall be substituted, namely:-

 

“Note: Cardinality Means occurance of field in the schema. Below are the the meaning of various symbol used in this column:

0..1 : It means this item is optional and even if mentioned can not be repeated

1..1: It means that this item is mandatory and can be mentioned only once.

1..n: It means this item is mandatory and can be repeated more than once

 

0..n: It means this item is optional but can be repated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.

 

 

FORM GST INV – 1 

(See rules 48)

 

 

S

Technical Field

Cardi

Small

 

Is it

 

 

Technic

 

Sample Value of the field

Explanatory Notes of the Field

 

 

No

name

nalit

Description

 

Mand

 

 

al Field

 

 

 

 

&nbs/p>

 

of line level allowances and charges as well

 

 

 

 

 

 

 

 

 

 

 

as other relevant taxes. Must be rounded to

 

 

 

 

 

 

 

 

 

 

 

maximum 2 decimals.

23

Order__Line_Refere

0..1

Reference

 

option

 

String

 

 

Reference of purchase order.

 

nce

 

 

to purchase

 

al

 

(50)

 

 

 

 

 

 

 

order

 

 

 

 

 

 

 

24

ItemTotal

1..1

net amount

 

Optio

 

Decima

5000

A group of business terms providing the

 

 

 

 

 

 

nal

 

l (13,2)

 

 

monetary totals for the Invoice.

25

Origin_Country

0..1

Origin

 

option

 

String(

 

 

This is to specify item origin country like

 

 

 

 

country of

 

al

 

Max

 

 

mobile phone sold in India could be

 

 

 

 

item

 

 

 

length:

 

 

manufactured in China.

 

 

 

 

 

 

 

 

2)

 

 

 

26

SerialNoDetails

0..1

...

 

Optio

 

Refer A 1.3.2

 

 

 

 

 

 

 

nal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A 1.3

 

 

Number

 

atory

 

 

ax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

 

 

 

8)

 

 

 

 

49

ModeofPayment

 

1..1

Payment

 

Mand

 

 

string(M

Cash/Credit/Direct Transfer

 

Cash/Credit/Direct Transfer

 

 

 

 

 

mode

 

atory

 

 

ax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

length:6

 

 

 

 

 

 

 

 

 

 

 

 

 

)

 

 

 

 

50

Financial_Institution

 

1..1

Financial

 

Mand

1..1

 

 

Mand

 

 

 

 

 

 

Details

 

 

 

 

atory

 

 

 

 

 

S

Parameter Name

 

Description

 

 

 

Field

Sample Value

 

No

 

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

 

 

cations

 

 

 

1

IGSTValue

0..1

IGST

 

Optio

 

Decima

 

 

Appropriate taxes based on rule will be

 

 

 

 

Amount as

 

nal

 

l(11,2)

 

 

applicable. For example either of CGST&

 

 

 

 

per invoice

 

 

 

 

 

 

SGST or IGST will be mandatory. As there is

 

 

 

 

 

 

 

 

 

 

 

no way to show conditional mandatory,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

optional has been mentionted against all

 

 

 

 

 

 

 

taxes.

 

 

 

 

 

 

 

 

2

CGSTValue

0..1

CGST

Optio

Decima

 

Taxable value as per Act to be specified

 

 

 

Amount as

nal

l(11,2)

 

 

 

 

 

per invoice

 

 

 

 

3

SGSTValue

0..1

SGST

Optio

Decima

 

Taxable value as per Act to be specified

 

 

 

Amount as

nal

l(11,2)

 

 

 

 

 

per invoice

 

 

 

 

4

CESSValue

0..1

cess

Optio

Decima

 

Taxable value as per Act to be specified

 

 

 

Amount as

nal

l(11,2)

 

 

 

 

 

per invoice

 

 

 

 

5

StateCessValue

0..1

State cess

Optio

Decima

 

Taxable value as per Act to be specified

 

 

 

Amount as

nal

l(11,2)

 

 

 

 

 

per invoice

 

 

 

 

6

Rate

0..1

Tax Rate

Optio

Decima

 

Tax Rate

 

 

 

 

nal

l(11,2)

 

 

7

Freight

0..1

Charges

Optio

Decima

 

 

 

 

 

 

nal

l(11,2)

 

 

8

Insurance

0..1

Charges

Optio

Decima

 

 

 

 

 

 

nal

l(11,2)

 

 

9

Packaging and

0..1

Charges

Optio

Decima

 

 

 

Forwarding

 

 

nal

l(11,2)

 

 

10

Other Charges

0..1

Pretax/post

Optio

Decima

 

A group of business terms providing

 

 

 

charges

nal

l(11,2)

 

information about allowances applicable to

 

 

 

 

 

 

 

the Invoice as a whole. A group of business

 

 

 

 

 

 

 

terms providing information about charges

 

 

 

 

 

 

 

and taxes other than GST, applicable to the

 

 

 

 

 

 

 

Invoice as a whole.
 

11

 

Roundoff

 

0..1

roundoff

Optio

 

Decima

 

 

The amount to be added to the invoice

 

 

 

 

 

 

value

nal

 

l(11,2)

 

 

total to round the amount to be paid. Must

 

 

 

 

 

 

 

 

 

 

 

 

be rounded to maximum 2 decimals.

12

 

Total Invoice Value

1..1

Total

Mand

 

Decima

 

 

The total amount of the Invoice with GST.

 

 

 

 

 

 

amount

atory

 

l(11,2)

 

 

Must be rounded to maximum 2 decimals.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A 1.3.1

Batch

1..1

 

 

 

 

 

 

 

 

 

 

Details

 

 

 

 

 

 

 

 

 

 

S

 

Parameter Name

 

Description

 

 

Field

 

Sample Value

 

 

No

 

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

 

 

 

cations

 

 

 

1

 

BatchName

1..1

Batch

Mand

 

string(

 

 

Batch number details are important to be

 

 

 

 

 

 

number/na

atory

 

Max

 

 

mentioned for certain set of manufacturers

 

 

 

 

 

 

me

 

 

length:

 

 

 

 

 

 

 

 

 

 

 

20)

 

 

 

2

 

BatchExpiry Date

0..1

Expiry Date

option

 

string

 

 

Expiry Date of the Batch

 

 

 

 

 

 

 

al

 

(DD/M

 

 

 

 

 

 

 

 

 

 

 

 

M/YYY

 

 

 

 

 

 

 

 

 

 

 

 

Y)

 

 

 

3

 

WarrantyDate

0..1

Warranty

Optio

 

string

 

 

Warranty Date of the ITEM

 

 

 

 

 

 

Date

nal

 

(DD/M

 

 

 

 

 

 

 

 

 

 

 

 

M/YYY

 

 

 

 

 

 

 

 

 

 

 

 

Y)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A 1.3.2

Serial

0..1

 

 

 

 

 

 

 

 

 

 

Number Details

 

 

 

 

 

 

 

 

 

S

 

Parameter Name

 

Description

 

 

Field

 

Sample Value

 

 

No

 

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cations

 

 

 

1

SerialNumber

1..1

Serial

Optio

string(

 

0

 p;

 

 

y

of the field

 

atory

 

 

Specific

 

 

 

 

 

 

 

 

 

 

on

 

 

ations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

invoic

 

 

 

 

 

 

 

 

 

 

 

 

 

e?

 

 

 

 

 

 

 

 

0

Version

1..1

Version

 

Mand

 

 

string(M

 

1.0

It is the version of schema . It will be used

 

 

 

 

 

number

 

atory

 

 

ax

 

 

to keep track of version of Invoice

 

 

 

 

0..1

 

 

 

 

 

Optio

 

 

string(M

 

 

A group of business terms to specify a

 

 

 

 

 

 

 

 

 

 

nal

 

 

ax

 

 

direct debit.

 

 

 

 

 

 

 

 

 

 

 

 

 

length:5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

 

 

55

CreditDays

 

0..1

 

 

Due date of

 

 

Optio

 

 

Numeric

30-11-2019

 

The date when the payment is due. Format

 

 

 

 

 

 

 

Credit

 

 

nal

 

 

(Min

 

 

"DD-MM-YYYY".

 

 

 

 

 

 

 

 

 

length:1

 

 

specification.

 

 

 

 

 

 

 

 

 

0)

 

 

 

 

1

IRN

0..1

Invoice

Mand

string(M

649b01ft

This will be a unique reference number for

 

 

 

Refernce

atory

ax

 

this invoice. It can be generated by

 

 

 

Number

 

length:5

 

application based on the Algorithm

 

 

 

 

 

0)

 

provided by E-Invoice system or can be left

 

 

 

 

 

 

 

blank. In case this field has been left blank

 

 

 

 

 

 

 

E-Invoice system will generate it and

 

 

 

 

 

 

 

respond back in response to registration

 

 

 

 

 

 

 

request. In case application send this

 

 

 

 

 

 

 

number then e-Invoice system will validate

 

 

 

 

 

 

 

it and after validation registered same

 

 

 

 

 

 

 

number against this invoice. Invoice will

 

 

 

 

 

 

 

only be valid once it has this number and it

 

 

 

 

 

 

 

is registered on E-invoice system.

2

Invoice_type_code

1..1

Code for

Mand

string(M

B2B/B2C/SEZWP/SEZWOP/EXP

This will be the code to identify type of

 

 

 

Invoice type

atory

ax

WP/EXPWOP/DEXP/ISD/BOS/D

supply, some of the examples are

 

 

 

 

 

length:1

C

mentioned. It will have also code for bill of

 

 

 

 

 

0)

 

entry, invoice and other type of documents.

 

 

 

 

 

 

 

B2C invoice can be mentionted as type and

 

 

 

 

 

 

 

based on that some fields will become

 

 

 

 

 

 

 

optional. Detail JSON schema will mention

 

 

 

 

 

 

 

these details later.

 

 

&nb5">

 

 

 

 

 

 

 <p;

 

 

 

 

Number in

nal

Max

 

 

 

 

 

 

 

case of each

 

length:

 

 

 

 

 

 

 

item having

 

15)

 

 

 

 

 

 

 

unique

 

 

 

 

 

 

 

 

 

number

 

 

 

 

2

OtherDetail1

0..1

other detail

Optio

string(

 

0

 

 

 

 

 

of serial

nal

Max

 

 

 

 

 

 

 

number

 

length:

 

 

 

 

 

 

 

 

 

10)

 

 

3

OtherDetail2

0..1

other detail

Optio

string(

 

0

 

 

 

 

 

of serial

nal

Max

 

  

 

 

 

 

length:1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Max

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

length:3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

)

 

 

 

 

 

 

56

 

Delivery_Inform

 

1..1

 

 

 

 

 

Man

 

 

 

 

 

 

 

A group of business terms providing

 

 

 

ation

 

 

 

 

 

 

 

dator

 

 

&nbssp;

 

 

 

 

 

3

Invoice_Subtype_co

1..1

Sub_Code

Mand

Drop

Regular / CreditNote /

Type of the Document

 

de

 

for Invoice

atory

Down

DebitNote

Can be used as Regular for Bill of Supply

 

 

 

type

 

 

 

and Delivery Challan etc

4

InvoiceNum

1..1

Invoice

Mand

string(M

Sa/1/2019

It will be as per invoice number rule

 

 

 

number

atory

ax

 

mentionted in CGST/SGST rule. Rule to be

 

 

 

 

 

length:1

 

checked.

 

 

 

 

 

6)

 

 

5

InvoiceDate

 

1..1

Invoice Date

 

Mand

 

string

21/7/2019

The date when the Invoice was issued.

 

 

 

 

 

 

 

atory

 

(DD/M

 

Format "DD/MM/YYYY"

 

 

 

 

 

 

 

 

 

M/YYYY)

 

 

6

Invoice_currency_co

 

1..1

Currency

 

Optio

 

string(M

USD

It depicts an additional currency in which all

 

de

 

 

code

 

nal

 

ax

 

Invoice amounts can be given along with

 

 

 

 

 

 

 

 

 

length:1

 

INR. one additional currency shall be used

 

 

 

 

 

 

 

 

 

6)

 

in the Invoice.

7

Reversecharge

 

0..1

Reverse

 

option

 

Charact

Y

Is the liability payable under reverse charge

 

 

 

 

 

Charge

 

al

 

er

 

 

8

 

Delivery_or_Invo

 

0..1

 

 

Opti

 

 

 

 

 

 

ice_Period

 

 

 

 

onal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Invoice_Period_Star

 

1..1

Invoice

 

Mand

 

string

21-07-19

 

 

t_Date

 

 

period start

 

atory

 

(DD/M

 

 

 

 

 

 

 

date

 

(if this

 

M/YYYY)

 

 

 

 

 

 

 

 

 

sectio

 

 

 

 

 

 

 

 

 

 

 

n is

 

 

 

 

 

 

 

 

 

 

 

select

 

 

 

 

 

 

 

 

 

 

 

ed or

 

 

 

 

 

 

 

 

 

 

 

used)

 

 

 

 

10

Invoice_Period_End

 

1..1

Invoice

 

Mand

 

string

21-07-19

 

 

_Date

 

 

Period End

 

atory

 

(DD/M

 

 

 

 

 

 

 

date

 

(if this

 

M/YYYY)

 

 

 

 

 

 

 

 

 

sectio

 

 

 

 

 

 

 

 

 

 

 

n is

 

 

 

 

 

 

 

 

 

 

 

select

 

 

 

 

 

 

 

 

 

 

 

ed or

 

 

 

 

 

 

 

 

 

 

 

used)

 

 

 

 

11

 

Order and Sales

 

0..1

 

 

Opti

 

 

 

 

 

 

Order Reference

 

 

 

 

 

 

number

 

length:

 

 

 

 

 

 

 

 

 

10)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A 1.3.3

PreTax

 

 

 

 

 

 

 

 

Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S

 

Parameter Name

 

Description

 

Field

Sample Value

 

No

 

 

 

 

 

 

Specifi

 

 

 

 

 

 

 

 

 

cations

 

 

1

Pretax Particulars

 

Pretax

Optio

string(

 

0

 

 

 

 

 

ledger/parti

nal

Max

 

 

 

 

 

 

 

culars

 

length:

 

 

 

 

 

 

 

 

 

100)

 

 

2

TaxOn

 

 

Pretax on

Optio

Decima

 

0

 

 

 

 

 

gross

nal

l(11,2)

 

 

 

 

 

 

 

amount or

 

 

 

 

 

 

 

 

 

any other

 

 

 

 

3

Amount

 

 

Amount

Optio

Decima

 

0

 

 

 

 

 

 

nal

l(11,2)

 

 

 

”.

 

[F. No. 20/06/07/2019 – GST (Pt. II)] 

(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, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 - Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.

 

 

 

<a href="/learn-expo

idth="8">

 

 

 

 

onal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

Preceding Invoice

 

0..n

 

 

 

 

 

 

 

 

 

Reference

 

 

 

 

 

 

 

 

 

13

Preceeding_Invoice

 

1..1

Detail of

 

Mand

 

string(M

Sa/1/2019

This is the reference of original invoice to

 

_Number

 

 

Base Invoice

 

atory

 

ax

 

be provided in the case of debit and credit

 

 

 

 

 

which is

 

(if this

 

length:1

 

notes. In mere invoicing this is not

 

 

 

 

 

being

 

sectio

 

6)

 

required. It is required to keep future

 


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