TMI BlogCentral Goods and Services Tax (Ninth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... em 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.6 Additional_ Currency_Code 0..1 Additional Currency Code Optional Enumerated List USD, EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.in/Webap pl/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_Applicabilit y_despite_Supplie r_and_Recipient_l ocated_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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other Reference Optional String (Max length:20) KOL01 This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. 3.2 Receipt / Contract References 0..n Optional Sub-header for Receipt / Contract References 3.2.1 Receipt_Advice_R eference 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 29AADFV7589C1 ZX GSTIN of the Supplier 4.4 Supplier_ Address1 1..1 Supplier Address 1 Mandatory String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) 4.5 Supplier_ Address2 0..1 Supplier Address 2 Optional String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any 4.6 Supplier_Place 1..1 Supplier Place Mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e_Of_Supply_ State_ Code 1..1 Place of Supply (State Code) Mandatory Enumerated List 29, 96 Code/State Code of Place of Supply as per GST System. List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ 5.5 Recipient_ Address1 1..1 Recipient Address 1 Mandatory String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) 5.6 Recipient_Addre ss2 0..1 Recipient Address 2 Optional String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any 5.7 Recipient_Place 1..1 Recipient Place Mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Account Number of Payee 6.3 Mode_of_ Payment 0..1 Mode of Payment Optional String (Max length:18) Direct Transfer Mode of Payment: Cash/Credit/Direct Transfer etc. 6.4 Bank _ Branch_Code 0..1 Bank Branch Code Optional String (Max length:11) SBIN9876543 Indian Financial System Code (IFSC) of Payee s Bank Branch 6.5 Payment_Terms 0..1 Payment Terms Optional String (Max length:100) Text Terms of Payment, if any, with the Recipient can be provided. 6.6 Payment_ Instruction 0..1 Payment Instruction Optional String (Max length:100) Text Instruction, if any, regarding payment can be provided 6.7 Credit_Transfer_T erms 0..1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional_ Supporting _ Documents_ base64 0..1 AdditionalSuppor ting 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_Infor mation 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 Optional String (Length: 15) 29AADFV7589C1 ZO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory 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 Cardin ality Description Whether optional or mandatory Field Specifications Sample Value Explanatory Notes A.1.0.1 ShipTo_Legal_ Name 1..1 Ship To Legal Name Mandatory String (Max length: 100) ABC-1 Ltd. Legal Name of the entity to whom the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.2 ShipTo_Trade_Name 0..1 Ship To Trade Name Optional String (Max length: 100) XYZ-1 Trade Name of the entity to whom the supplies are shipped to. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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_GSTIN 0..1 e-Commerce Operator s GSTIN Optional String (Length: 15) 29ABCCR1832 C1CX GSTIN of e-commerce operator, if supply is made through him/her. 11. Additional_Sup porting_Docum ents 0..n Optional Header for Additional Supporting Documents 11.1 Additional_ Supportin g_Documents_ URL 0..1 Additional Supporting Documents URL Optional String (Max length: 100) http://www.xyz. com/abc This is to enter URL r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsporter 12.5 Trans_Doc_No. 0..1 Transport Document Number Optional String (Max length: 15) As/34/746 Transport Document Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc_Date 0..1 Transport Document Date Optional String (DD/MM/YYYY) 21/07/2019 Date of Transport document. (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No. 0..1 Vehicle Number Optional String (Max. length: 20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 Vehicle Registration Number (This field is mandatory if mode of Transport is Road) 12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration List O / R To mention natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... String (Max length: 100) Bangalore Place (City/Town/Village) of entity to whom the supplies are shipped to. A.1.0.7 Ship To_Pincode 1..1 Ship To Pincode Mandatory Number (Max length: 6) 560001 PIN code of the location to which the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.8 Ship_To_State_ Code 1..1 Ship To State Code Mandatory Enumerated List 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/Webap pl/STATE_ENQ (This field is mandatory only if this section is selected) A 1.1 Dispatch From Details 0..1 Optional Header for Annexure A 1.1: Dispatch From Details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pincode of the locality of entity from where goods are dispatched. (This field is mandatory only if this section is selected) A 1.2 Item Details 1..n Mandatory Header for Annexure A 1.2: Item Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.2.1 Sl_No. 1..1 Serial Number Mandatory String (Max length: 6) 1,2,3 Serial number of the item A.1.2.2 Item_Description Item Description Optional String (Max length: 300) Mobile Description of the item A.1.2.3 Is_Service 1..1 Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Max length: 12,2) 10.25 Discount amount, if any, for the item. A.1.2.13 Pre_Tax_Value 0..1 Pre-Tax Value Optional Number (Max length: 12,2) 99.00 If pre-tax value is different from taxable value, mention the pre-tax value and taxable values separately. In some cases, the pre-tax value may be different from taxable value. For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be different from taxable value. A.1.2.14 Item_Taxable_ Value 1..1 Item Taxable Value Mandatory Number (Max length: 12,2) 5000 This is the value on which tax is computed. Value cannot be negative. A.1.2.15 GST_ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d based on quantity, number etc.) A1.2.22 State_Cess_Rate _ad_valorem 0..1 State Cess Rate, Ad Valorem Optional Number (Max length: 3,3) 1.5 % Ad valorem Rate of State/UT Cess, applicable, if any A1.2.23 State_Cess_Amt _Ad_Valorem 0..1 State Cess Amount, ad valorem Optional Number (Max length: 12,2) 43.00 State/UT Cess amount, ad valorem (based on value of the item) A1.2.24 State_Cess_Amt _Non_Ad_ Valorem 0..1 State Cess Amount, non ad valorem Optional Number (Max length: 12,2) 12.00 State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) A.1.2.25 Other_Charges_ Item_Level 0..1 Other Charges (item level) Optional Number (Max leng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Optional 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 Optional Number (Max length: 14,2) 65.45 Total CGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as optional A.1.3.4 SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptional Number (Max length: 14,2) $5729.65 The total value of invoice in Additional Currency A.1.3.12 Paid_Amount 0..1 Paid Amount Optional Number (Max length:14,2) 8463.50 The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. A.1.3.13 Amount_Due_ 0..1 Amount Due Optional Number (Max length:14,2) 98789.50 The outstanding amount due for payment. It must be rounded to maximum 2 decimals. A 1.4 Batch Details 0..1 Optional Header for Annexure A 1.4: Batch Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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