GST E-invoicing aggregate turnover enhanced to Rs 500 crore

Technical name of the field

Cardi nality (0..1/ 1..1/

0..n/

1..n)

Brief Description of the field

Whether Mandat ory/

Optional

Technical Field Specification

Sample Value of the field

Explanatory Notes

1.

Basic Details

1..1

Mandat ory

Header for Basic Details

1.0

Version

1..1

Version Number

Mandatory

String (Max. Length:6)

1.1

This is version of the e- invoice schema. It will be used to keep track of version of Invoice specification.

1.1

IRN

1..1

Invoice Reference Number

Mandatory

String (Length: 64)

a5c12dca8 0e7433217

…..ba4013 750f2046f

229

This will be a unique reference number for the invoice.

However, the supplier will not be populating this field.

The registration request may not have this field populated.

The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.

e-invoice is valid only when it has the IRN. Hence, this is

marked as mandatory field.

1.2

Supply_Ty pe_Code

1..1

Code for Supply Type

Mandatory

Enumerated List

B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE

XP

This will be the code to identify type of supply.

B2B: Business to Business

B2C: Business to Consumer

SEZWP: To SEZ with Payment

SEZWOP: To SEZ without Payment

EXPWP: Export with Payment

EXPWOP: Export without Payment

DEXP: Deemed Export

1.3

Document_ Type_Code

1..1

Code

for Document Type

Mandatory

Enumerated List

INV / CRN / DBN

Type of Document:

INV for Invoice,

CRN for Credit Note,

DBN for Debit note.

1.4

Document_ Num

1..1

Document Number

Mandatory

String

(Max Length:16)

Sa/1/2019

This is as per relevant rule in CGST/SGST/UTGST

Rules.

1.5

Document_ Date

1..1

Document Date

Mandatory

String (DD/MM/YYYY)

21/07/201

9

The date on which the Invoice was issued. Format "DD/MM/YYYY"

1.6

Additional_ Currency_ Code

0..1

Additional Currency Code

Optional

Enumerated List

USD, EUR

The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR.

One such additional currency may be used in the invoice, as per list published under ISO 4217 standard.

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ

1.7

Reverse_C harge

0..1

Reverse Charge

Optional

String (Length:1)

Y

Whether the tax liability payable is under Reverse Charge.

1.8

IGST_Appl icability_de spite_Suppl ier_and_Re cipient_loc ated_in_sa me_

State/UT

0..1

IGST

Applicability despite Supplier and Recipient located in same State/UT

Optional

String (Length: 1)

N

To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT

2.

Document

_Period

0..1

Optional

Header for Document Period

2.1

Document_ Period_Star t _Date

1..1

Document Period Start Date

Mandatory

String (DD/MM/YYYY)

21/07/201

9

This is the start date of the document period (delivery/invoice period).

(This field is mandatory only if this section is

selected)

2.2

Document_ Period_End

_ Date

1..1

Document Period End Date

Mandatory

String (DD/MM/YYYY)

21/07/201

9

This is the end date of the document period (delivery/invoice period).

(This field is mandatory only if this section is selected)

3.

Preceding Document

/ Contract Reference

0..1

Optional

Header for Preceding Document / Contract Reference

3.1

Preceding Document

Reference

0..n

Optional

Sub-header for Preceding Document Reference

3.1.1

Preceding_ Document_ Number

1..1

Preceding Document Number

Mandat ory

String (Max length:16)

Sa/1/2019

This is the reference of original document/invoice to be provided optionally in the case of debit or credit notes.

Credit/Debit notes, against invoices can also be referred here.

(This field is mandatory only if this section is selected)

3.1.2

Preceding_ Document_ Date

1..1

Date of Preceding Document

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)

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_Ad vice_Refere nce

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_Ad vice _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_Referen ce

0..1

Tender or Lot Reference

Optional

String (Max length:20)

TENDERJ AN2020

This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or

tender.

3.2.4

Contract_Re ference

0..1

Contract Reference

Optional

String (Max length:20)

CONT2307 2019

This reference is kept for mentioning contract number, if supplies are made under

any specific Contract

3.2.5

External_R eference

0..1

External Reference

Optional

String (Max length:20)

EXT23222

An additional field for provision of any additional/external reference number for the supply.

3.2.6

Project_Ref erence

0..1

Project Reference

Optional

String (Max length:20)

PJTCODE 01

This reference is kept for mentioning project number, if supplies are made under

any specific project

3.2.7

PO

_Ref_Num

0..1

PO Reference Number

Optional

String (Max length:16)

Vendor PO /1

This is the reference number of Purchase Order

3.2.8

PO_Ref_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

4.1

Supplier_L egal_Name

1..1

Supplier Legal Name

Mandatory

String (Max. length:100)

XYZ Ltd.

Legal Name, as appearing in PAN of the Supplier

4.2

Supplier_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

Mandatory

String (Length:15)

29AADFV

7589C1ZX

GSTIN of the Supplier

4.4

Supplier_ Address1

1..1

Supplier Address 1

Mandatory

String (Max length:100)

# 1-23-

120, Flat

No. 3,

Nalanda Apartment s, MG

Road,

Vasanth Nagar

Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.)

4.5

Supplier_ Address2

0..1

Supplier Address 2

Optional

String (Max length:100)

# 1-23-

120, Flat

No. 3,

Nalanda Apartment s, MG

Road, Vasanth

Nagar

Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any

4.6

Supplier_Pl ace

1..1

Supplier Place

Mandatory

String (Max length:50)

Bangalore

Location of the Supplier (City/Town/Village)

4.7

Supplier_St ate_Code

1..1

Supplier State Code

Mandatory

Enumerated List

29

State Code of the Supplier as per GST System

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

4.8

Supplier_Pi ncode

1..1

Supplier PIN Code

Mandatory

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

Mandatory

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

Mandatory

String (Length:15)

29ABCCR

1832C1ZX

, URP

GSTIN of the Recipient, if available.

URP: In case of exports or

if supplies are made to unregistered persons

5.4

Place_Of_S upply_State

_ Code

1..1

Place of Supply (State Code)

Mandatory

Enumerated List

29, 96

Code/State Code of Place of Supply as per GST System.

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

5.5

Recipient_ Address1

1..1

Recipient Address 1

Mandatory

String (Max length:100)

# 1-23-

120, Flat

No. 3,

Nalanda Apartment s, MG

Road, Vasanth

Nagar

Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.)

5.6

Recipient_ Address2

0..1

Recipient Address 2

Optional

String (Max length:100)

# 1-23-

120, Flat

No. 3,

Nalanda Apartment s, MG

Road, Vasanth Nagar

Address 2, if any, of the Recipient (Building/Flat no.,

Road/Street, Locality etc.), if any

5.7

Recipient_ Place

1..1

Recipient Place

Mandatory

String (Max length:100)

Mysore

Location of the Recipient (City/Town/Village)

5.8

Recipient_ State_Code

1..1

Recipient State Code

Mandatory

Enumerated List

29

Code/State Code of the Recipient.

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

5.9

Recipient

_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

Optional

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

Optional

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

Optional

Header for e-way Bill Details

12.1

Transporter

_ID

0..1

Transporter ID

Option al

String (Length: 15)

29AADFV75

89C1ZO

Registration / Enrolment Number of the transporter

(This field is required if Part-A of E-waybill has to be generated)

12.2

Trans_Mod e

0..1

Mode of Transportation

Optional

Enumerated List

1/2/3/4

Option to be provided based on mode of transport available on e-Way Bill Portal

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

Mandatory

Number (Max length: 4)

200

Distance of Transportation

(This field is mandatory only if this section is selected)

12.4

Transporter

_Name

0..1

Transporter Name

Optional

String (Max length: 100)

Sphurthi Transporters

Name of the Transporter

12.5

Trans_Doc

_No.

0..1

Transport Document Number

Optional

String (Max length: 15)

As/34/746

Transport Document Number

(This field is mandatory if mode of Transport is Rail or Air or Ship)

12.6

Trans_Doc

_Date

0..1

Transport Document Date

Optional

String (DD/MM/YYYY)

21/07/2019

Date of Transport document.

(This field is mandatory if mode of Transport is Rail or Air or Ship)

12.7

Vehicle_No

.

0..1

Vehicle Number

Optional

String (Max. length: 20)

KA12KA123

4 or KA12K1234

or KA123456 or KAR1234

Vehicle Registration Number

(This field is mandatory if mode of Transport is Road)

12.8

Vehicle_Ty pe

0..1

Vehicle Type

Optional

Enumeration List

O / R

To mention nature of vehicle:

O: Over-Dimensional Cargo

R: Regular

(This field is mandatory if Part-B of e-way bill is also to be generated)

A 1.0

Ship To Details

0..1

Optional

Header for Annexure A 1.0: Ship To Details

Sr.

No.

Parameter Name

Cardi nality

Description

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

Mandatory

String

(Max length: 100)

ABC-1 Ltd.

Legal Name of the entity to whom the supplies are shipped to.

(This field is mandatory

only if this section is selected)

A.1.0

.2

ShipTo_Tra de_Name

0..1

Ship To Trade Name

Optional

String

(Max length: 100)

XYZ-1

Trade Name of the entity to whom the supplies are shipped to.

A.1.0

.3

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

Mandatory

String (Max length: 100)

Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar

Address 1 of the entity to whom the supplies are shipped to

(This field is mandatory

only if this section is selected)

A.1.0

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

Mandatory

String (Max length: 100)

Bangalore

Place (City/Town/Village) of entity to whom the supplies are shipped to.

(This field is mandatory only if this section is

selected)

A.1.0

.7

ShipTo_Pin code

1..1

Ship To Pincode

Mandatory

Number (Max length: 6)

560001

PIN code of the location to which the supplies are shipped to.

(This field is mandatory only if this section is selected)

A.1.0

.8

Ship_To_St ate_Code

1..1

Ship To State Code

Mandatory

Enumerated List

29

Code/State Code (as per GST System) to which the supplies are shipped to.

List published and updated from time to time at

https://www.icegate.gov.

in/Webappl/STATE_EN Q

(This field is mandatory only if this section is

selected)

A 1.1

Dispatch From Details

0..1

Optional

Header for Annexure A 1.1: Dispatch From Details

Sr.

No.

Parameter Name

Cardi nality

Description

Whethe r mandat ory or

optional

Field Specific ations

Sample Value

Explanatory Notes

A.1.1

.1

DispatchFr om_Name

1..1

Dispatch From Name

Mandatory

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

Mandatory

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

Mandatory

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

Mandatory

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

Mandatory

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

Mandatory

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

Mandatory

String (Length: 1)

Y/N

Specify whether supply is service or not.

A.1.2

.4

HSN_Code

1..1

HSN Code

Mandatory

String (Max length: 8)

1122

To enter applicable HSN / SAC Code of Goods / 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

Mandatory

Number (Max length :

12,3)

500.5

Price per unit item.

A.1.2

.11

Gross_Amo unt

1..1

Gross Amount

Mandatory

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

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_Rate

1..1

GST Rate

Mandatory

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

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_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 length : 14,2)

(Max

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 length: 14,2)

(Max

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 length : 14,2)

(Max

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 length : 14,2)

(Max

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 (Max length : 14,2)

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 (Max length: 14,2)

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 (Max length: 14,2)

$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.'.