TMI BlogGoa Goods and Services Tax (Ninth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ported, 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 ..... 21/07/2019 The date on which the Invoice was issued. Format DD/MM/YYYY 1.6 Additional_ Currency_Code 0..1 Additional Currency Code Optional Enumerated List USD, EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... String (DD/MM/YYYY) 21/07/2019 Date of preceding document/invoice. (This field is mandatory only if this section is selected) 3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20) KOL01 This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supplier_Legal_N ame 1..1 Supplier Legal Name Mandatory String (Max. length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier 4.2 Supplier_Trade_ Name 0..1 Trade Name of Supplier Optional String (Max length:100) ABC Traders A name by which the Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier_ GSTIN 1..1 GSTIN of Supplier Mandatory String (Length:15) 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.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient_Trade_ Name 0..1 Recipient Trade Name Optional String (Max length:100) Adarsha It will be trade name of recipient, if available. 5.3 Recipient_ GSTIN 1..1 GSTIN of Recipient Mandatory String (Length:15) 29ABCCR1832C1 ZX, URP GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons 5.4 Place_Of_Supply_ State_ Code 1..1 Place of Supply (State Code) Mandatory Enumerated List 29, 96 Code/State Code of Place of Supply as per GST System. List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ 5.5 Recipient_ Address1 1..1 Recipient Address 1 Mandatory String (Max length:100) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g@xyz.com e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern 6. Payee Information 0..1 Optional Header for Payee Information 6.1 Payee_Name 0..1 Payee Name Optional String (Max length:100) Ramesh K Name of the person to whom payment is to be made 6.2 Payee_Bank_ Account_Number 0..1 Payee Bank Account Number Optional String (Max length:18) 3868501747262 Bank Account Number of Payee 6.3 Mode_of_ Payment 0..1 Mode of Payment Optional String (Max length:18) Direct Transfer Mode of Payment: Cash/Credit/Direct Transfer etc. 6.4 Bank _ Bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Details 1..n Man datory Header for Invoice Item Details 8.1 Item_List 1..n Item List Mandatory 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_ Details 1..1 Document Total Details Mandatory Refer A 1.3 Details of document total including taxes. 10. Extra Information 0..1 Optional Header for Extra Information 10.1 Tax_Scheme 1..1 Tax Scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier 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) 29ABCCR1832C1 CX GSTIN of e-commerce operator, if supply is made through him/her. 11. Additional_ Supporting_ Documents 0..n Optional Header for Additional Supporting Documents 11.1 Additional_ Supporting_ Documents_URL 0..1 Additional Supporting Documents URL Optional String (Max length: 100) http://www.xyz.co m/abc This is to enter URL reference of additional supporting documents, if any. 11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of the entity to whom the supplies are shipped to A.1.0.6 ShipTo_Place 1..1 Ship To Place Mandatory String (Max length: 100) Bangalore Place (City/Town/Village) of entity to whom the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.7 ShipTo_Pincode 1..1 Ship To Pincode Mandatory Number (Max length: 6) 560001 PIN code of the location to which the supplies are shipped to. (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/Web appl/STATE_ENQ (This f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 29AADFV7589 C1ZO Registration / Enrolment Number of the transporter (This field is required if Part-A of E-waybill has to be generated) 12.2 Trans_Mode 0..1 Mode of Transportation Optional Enumerated List 1/2/3/4 Option to be provided based on mode of transport available on e- Way Bill Portal 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_Distance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Explanatory Notes A.1.0.1 Ship To_Legal_ Name 0..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 Ship To_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. A.1.0.3 Ship To_GSTIN 0..1 Ship To GSTIN Optional String (Length: 15) 36AABCT2223 L1ZF GSTIN of the entity to whom the supplies are shipped to. A.1.0.4 Ship To_Address1 1..1 Ship To Address1 Mandatory String (Max length: 100) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Dispatch From_ Address1 0..1 Dispatch From Address1 Optional 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 Dispatch From_ Address2 1..1 Dispatch From Address2 Mandatory String (Max length: 100) Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar Address 2 of the entity from which goods are dispatched. A.1.1.4 Dispatch From_ Place 1..1 Dispatch From Place Mandatory String (Max length: 100) Bangalore Place (City/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth: 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (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_UTGST Amt 0..1 SGST/UTGST Amount Optional Number (Max length: 12,2) 650.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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_Order_ 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 0..1 Item Total Amount Mandatory Number (Max length: 12,2) 5000 The item total value that includes all taxes, cesses, as well as other charges. However, this value excludes discount, if any. A.1.2.28 Origin_Country_ Code 0..1 Code of Country of Origin Optional Enumerated List DZ This is to specify country of origin of the item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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_UTGST_ Amt_Total 0..1 Total SGST/UTGST Amount Optional Number (Max length : 14,2) 65.45 Total SGST/UTGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST SGST/UTGST or IGST will be mandatory. As it is conditional mandatory, it is marked as optional A.1.3.5 Comp_Cess_ Amt_Total 0..1 Total Compensation Cess Amount Optional Number (Max length : 14,2) 24.95 Total GST Compensation Cess amount for the invoice (ad valorem as well as non-ad valorem) A.1.3.6 State_Cess_Amt _Total 0..1 Total State Cess Amount Optional Number (Max length : 14,2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Optional Header for Annexure A 1.4: Batch Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.4.1 Batch_Number 1..1 Batch Number Mandatory String (Max Length: 20) 673927 Certain set of manufacturers may mention batch number details. (This field is mandatory only if this section is selected) A.1.4.2 Batch_Expiry_ Date 0..1 Batch Expiry Date Optional String (DD/MM/YYYY) 21/11/2019 Expiry Date of the Batch, if any A.1.4.3 Warranty_Date 0..1 Warranty Date Optional String (DD/MM/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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