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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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

  • 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:-
 for registration as a    
 SEZ Unit?    
      
 (i) Select name of    
 SEZ    
      
 (ii) Approval order    
 number and date of    
 order    
      
 (iii) Period ofFromDD/MM/YYYYToDD/MM/YYYY
 validity    
      
 (iv) Designation of    
 approving authority    
13.Are you applyingYesNo 
 for registration as a    
 SEZ Developer?    
      
 (i) Select name of    
 SEZ Developer    
      
 (ii) Approval order    
 number and date of    
 order    
     
 (iii) Period ofFromDD/MM/YYYYToDD/MM/YYYY
 validity    
      
 (iv) Designation of    
 approving authority   ”.
      

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

  • 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;
  • 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.”;

  • 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;
  • 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 occurrence 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 repeated 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)

 STechnical FieldCardiSmall Is it  Technic Sample Value of the fieldExplanatory Notes of the Field 
 NonamenalitDescription Mand  al Field    
   yof the field atory  Specific    
      on  ations    
            
      invoic       
      e?       
 0Version1..1Version Mand  string(M 1.0It is the version of schema . It will be used 
    number atory  ax  to keep track of version of Invoice 
         length:1  specification. 
        0)    
1IRN0..1InvoiceMandstring(M649b01ftThis will be a unique reference number for
   Refernceatoryax 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.
2Invoice_type_code1..1Code forMandstring(MB2B/B2C/SEZWP/SEZWOP/EXPThis will be the code to identify type of
   Invoice typeatoryaxWP/EXPWOP/DEXP/ISD/BOS/Dsupply, some of the examples are
     length:1Cmentioned. 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.
        
3Invoice_Subtype_co1..1Sub_CodeMandDropRegular / Credit Note /Type of the Document
 de for InvoiceatoryDownDebit NoteCan be used as Regular for Bill of Supply
   type   and Delivery Challan etc
4InvoiceNum1..1InvoiceMandstring(MSa/1/2019It will be as per invoice number rule
   numberatoryax mentioned in CGST/SGST rule. Rule to be
     length:1 checked.
     6)  
5InvoiceDate 1..1Invoice Date Mand string21/7/2019The date when the Invoice was issued.
       atory (DD/M Format “DD/MM/YYYY”
         M/YYYY)  
6Invoice_currency_co 1..1Currency Optio string(MUSDIt 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.
7Reversecharge 0..1Reverse option CharactYIs the liability payable under reverse charge
     Charge al er  
8 Delivery_or_Invo 0..1  Opti    
  ice_Period    onal    
          
            
9Invoice_Period_Star 1..1Invoice Mand string21-07-19 
 t_Date  period start atory (DD/M  
     date (if this M/YYYY)  
       sectio    
       n is    
       select    
       ed or    
       used)    
10Invoice_Period_End 1..1Invoice Mand string21-07-19 
 _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    onal    
          
            
12 Preceding Invoice 0..n       
  Reference         
13Preceeding_Invoice 1..1Detail of Mand string(MSa/1/2019This 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
     amended by n is   expansion of e versions of Credit notes,
     subsequent select   Debit Notes and other documents requried
     document ed or   under GST
       used)    
14Invoice_Document_ 1.1Invoice Optio string(MKOL01This reference is kept for user to provide
 Reference  reference nal ax any additional fields for eg., some branch,
         length:2 their user id, their employee id, sales centre
         0) reference etc.
15Preceeding_Invoice 1..1Date of Mand string21-07-19 
 _Date  Invoice atory (DD/M  
       (if this M/YYYY)  
       sectio    
       n is    
       select    
       ed or    
       used)    
16 Other References 0..1       
17Receipt_Advice_Ref 0..1Terms Optio string(MCREDIT30This reference is kept for user to provide
 erence  reference nal ax their receipt advice details to their
         length:2 customer.
         0)    
              
18Tender_or_Lot_Refe 0..1Lot / Batch Optio string(MTENDERJAN2020 This reference is kept for mentioning
 rence  Reference nal ax  number or detail of Lot or Tender if
         length:2  supplies are made under such Lot or tender
         0)    
19Contract_Reference 0..1Contract Optio string(MCONT23072019 This reference is kept for mentioning
     Number nal ax  contract number if supplies are made under
         length:2  any specific Contract
         0)    
20External_Reference 0..1Any other Optio string(MEXT23222 An additional field for provision of any
     reference nal ax  additional reference number for such
         length:2  supply.
         0)    
21Project_Reference 0..1Project Optio string(MPJTCODE01 This reference is kept for mentioning
     Reference nal ax  Project number if supplies are made under
         length:2  any specific Project
         0)    
22RefNum 0..1Vendor PO Optio string(MVendor PO /10 
     Reference nal ax    
     number   length:1    
         6)    
23RefDate 0..1Vendor PO Optio string21-07-1900-01-00 
     Reference nal (DD/M    
     date   M/YYYY)    
24 Supplier 1..1  Man    A group of business terms providing 
  Information    dator    information about the Supplier. 
           
            
       y      
25 Supplier_Legal_N 1..Supplier_LeMandstring(MThe Institute of CharetredName as appearing in PAN of the Supplier
 ame1 gal_NameatoryaxAccountants of India 
       length:1  
       00)  
26 Supplier_trading_ 0..Trade NameOptiostring(MICAIA name by which the Supplier is known,
 name1 of Suppliernalax other than Supplier name (also known as
       length:1 Business name).
       00)  
27 Supplier_GSTIN 1..Gstin of theMandAlphanu29AADFV7589C1ZOGSTIN of the supplier
   1 Supplieratorymeric  
       with 15  
       characte  
       rs  
28 Supplier_Address 1..SupplierMandstring(MVasanth NagarAddress of the Supplier
 1 1 address1atoryax  
       length:1  
       00)  
29 Supplier_Address 0..SupplierOptiostring(MBangaloreCity of the Supplier
 2 1 address 2nalax  
       length:1  
       00)  
30 Supplier_City 1..SupplierOptiostring(MBangaloreCity of the Supplier
   1 address 2nalax  
       length:5  
       0)  
31 Supplier_State 1..PlaceMandstring(MKarnatakaState of the Supplier
   1  atoryax  
       length:5  
       0)  
32Supplier_Pincode1..PincodeMandstring(M 560087 Pincode of the Supplier
  1 atoryax    
     length:6    
     )    
33Supplier_Phone0..PhoneOptiostring(M 9999999999 Contact number of the Supplier
  1 nalax    
     length:1    
     2)    
34Supplier_Email0..eMail idOptiostring(M   Email id of the Supplier.
  1 nalax    
     length:5    
     0) Supplier@icai.com 
          
35Buyer1..1 Man    Header for Buyer information
 Information  dator     
    y     
36Billing_Name1..Buyer LegalMandstring(M AdarshaIt will be legal name of buyer
  1nameatoryax    
     length:1    
     00)    
37Billing_Trade_Na1..Buyer LegalMandstring(M AdarshaIt will be Trade Name of buyer
 me1nameatoryax    
     length:1    
     00)    
38Billing_GSTIN1..GSTINMandstring(M 29AACCR7832C1ZDGSTIN of the Buyer
  1 atoryax    
     length:1    
     5)    
39Billing_POS1..State codeMandString(M 29 Place of supply code of Supply
  1 atoryax    
     length:2    
      )    
           
40Billing_Address1 1..Address1Mandstring(M Address Address of the Buyer
  1  atoryax    
      length:1    
      00)    
41Billing_Address2 0..Address2optionstring(M Address Address of the Buyer
  1  alax    
      length:1    
      00)    
42Billing_State 1..PlaceMandstring(M Bangalore State of the Buyer
  1  atoryax    
      length:5    
      0)    
43Billing_Pincode 1..pincodeMandstring(M 560002 Pincode of the Buyer
  1  atoryax    
      length:6    
      )    
44Billing_Phone 0..PhoneOptiostring(M 080 2223323 contact number of the Buyer
  1 numbernalax    
      length:1    
      2)    
45Billing_Email 0..eMail idOptiostring(M billing@icai.com Email id of the buyer. This should be
  1  nalax   provided to help E-Invoicing system to
      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 
            
           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..1Account Mand  string(M  Account number of Payee
 Account  Number atory  ax    
          length:1    
         8)    
49ModeofPayment 1..1Payment Mand  string(MCash/Credit/Direct Transfer Cash/Credit/Direct Transfer
     mode atory  ax    
          length:6    
         )    
50Financial_Institution 1..1Financial Mand  string(M  A group of business terms to specify Branch
 _Branch  Institution atory  ax  of Payee
   Branch (IFSC     
     Code)    length:1    
         1)    
51Payment_Terms 0..1Payment Optio  string(M  Terms of Payment with the recipient if to
     Terms nal  ax  be provided
          length:5    
         0)    
52Payment_Instructio 0..1Payment Optio  string(M  A group of business terms providing
 n  Instruction nal  ax  information about the payment.
          length:5    
         0)    
53Credit_Transfer 0..1     Optio  string(M  A group of business terms to specify credit
          nal  ax  transfer payments.
             length:5    
            0)      
54Direct_Debit 0..1     Optio  string(M  A group of business terms to specify a
          nal  ax  direct debit.
             length:5    
            0)      
55CreditDays 0..1  Due date of  Optio  Numeric30-11-2019 The date when the payment is due. Format
       Credit  nal  (Min  “DD-MM-YYYY”.
             length:1    
             Max    
             length:3    
            )      
56 Delivery_Inform 1..1     Man       A group of business terms providing 
  ation       dator       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  atory         
58ECOM_GSTIN 0..1  eCommerce  Optio  string(  Mention og E commerce operator is supply
       GSTIN  nal  Max  is made through him
             length:    
            15)      
59ECOM_POS 0..1  State code  Optio  String(29 Mention og E commerce operator is supply
          nal  Max  is made through him
             length:    
            2)      
60 Invoice Item 1..n     Man         
  Details       dator         
                    
      y        
               
61List {items}  Items Mand  Refer A 1.2 A group of business terms providing
      atory      information about the goods and services
             invoiced.
62Document Total1..1   Man        
      dator        
              
      y        
63TotalDetails1..1 Bill Mand  Refer A 1.3   
    TotalDetails atory     0 
64Tax_Total1..1 Total Tax Mand  Decima  When tax currency code is provided, two
    Amount atory  l (10,2)  instances of the tax total must be present,
             but only one with tax subtotal.
65Sum_of_Invoice_lin0..1 Item level option  Decima  Sum of all Invoice line net amounts in the
 e_net_amount  net amount al  l (10,2)  Invoice. Must be rounded to maximum 2
             decimals.
66Sum_of_allowances0..1 total option  Decima  Sum of all allowances on document level in
 _on_document_leve  discount al  l (10,2)  the Invoice. Must be rounded to maximum
 l           2 decimals.
             
67Sum_of_charges_on0..1 total other option  Decima  Sum of all charges on document level in the
 _document_level  charges al  l (10,2)  Invoice. Must be rounded to maximum 2
             decimals.
68PreTaxDetails  Break up of Optio  Refer A 1.3   
    the tax rate nal      The total amount of the Invoice without
    at invoice        GST. Must be rounded to maximum 2
    level        decimals.
69Paid_amount1..1 Paid Mand  Decima  The sum of amounts which have been paid
    amount atory  l (10,2)  in advance. Must be rounded to maximum
             2 decimals.
70Amount_due_for_p 1..1Payment Mand Decima The outstanding amount that is requested
 ayment  Due atory l (10,2) to be paid. Must be rounded to maximum 2
           decimals.
71 Extra 0..1  Optio    
  Information    nal    
           
            
72Tax_Scheme 1..1GST, Excise, Mand string(GST,CUST, VAT etc..Mandatory element. Use “GST”
     Custom, atory Max  
     VAT eyc.   length:  
         4)  
73Remarks 0..1Remarks/No Optio string(New batch Items submittedA textual note that gives unstructured
     te nal Max information that is relevant to the Invoice
         length: as a whole.Such as the reason for any
         100) correction or assignment note in case the
           invoice has been factored.
74 Additional_Supporti 0..n  optio    
  ng_Documents    nal    
          
75Additional_Supporti 0..1Supporting option string( A group of business terms providing
 ng_Documents_url  document al Max information about additional supporting
     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).
76Additional_Supporti0..1Supporting option  string( A group of business terms providing
 ng_Documents document in al  Max information about additional supporting
   base64    length: documents substantiating the claims made
   format.   1000)  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).
77Invoice_Allowances0..1Total Value option  Decima A group of business terms providing
 _or_Charges of al  l (10,2) 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          
78Eway Bill Details0..1  Opti        
     onal        
              
79Transporter ID1..1Transporter Optio  Alphan29AADFV7589C1ZOGSTIN :: 29AMRPV8729L1Z1
   Id nal  umeric  
        with 15  
        charact  
        ers  
80transMode1..1Mode of Road /  Drop 1/2/3/4
              
   transportati Rail /  Down –  
   on Air /  Fixed   
     Ship        
81transDistance1..1Distance of    Decima 20
   transportati    l (10,2)  
   on          
82transporterName0..1Transporter string( SPURTHI R
   Name Max  
     length:  
     100)  
83transDocNo0..1Transporter   TA120; Mandatory if the mode of transport
   Doc No   is other than by Road
84transDocDate0..1Transporter string21-07-201920/9/2017
   Doc Date (DD/M  
     M/YYY  
     Y)  
85vehicleNo1..1Vehicle NoOptiostring( KA12KA1234 or KA12K1234 or KA123456
    nalMax or KAR1234
     length:  
     20)  
 86Signature Detials  0..1  Man      
         dator      
               
         y      
 87DSC 1..1 Digital    DSC KEY Hashan optional field since it is signed by the 
        Signature of     GSTN Portal also and data travels thry 
        the     secured platform 
        Document       
  A 1.0ShipTo  0..1         
  Details             
 SParameter Name    Description   FieldSample Value  
 No          Specifi   
            cations   
 1ShippingTo_Name1..1 ShippingTo_Mand  string(AdarshaA group of business terms providing 
        Legal_Nameatory  Max information about the address to which 
            length: goods and services invoiced were or are 
     60) delivered.
        
1ShippingTo_Name1..1ShippingTo_Mandstring(AdarshaA group of business terms providing
   Trade_NamatoryMax information about the address to which
   e length: goods and services invoiced were or are
     60) delivered.
2ShippingTo_GSTIN1..1ShippingTo_Mandstring(36AABCT2223L1ZFA group of business terms providing
   GSTINatoryMax information about the address to which
     length: goods and services invoiced were or are
     100) delivered.
3ShippingTo_Address1..1ShippingTo_Mandstring(AddressA group of business terms providing
 1 Address1atoryMax information about the address to which
     length: goods and services invoiced were or are
     50) delivered.
4ShippingTo_Address0..1ShippingTo_Optiostring(AddressA group of business terms providing
 2 Address2nalMax information about the address to which
     length: goods and services invoiced were or are
     50) delivered.
5ShippingTo_Place0..1ShippingTo_Optiostring(BangaloreA group of business terms providing
   PlacenalMax information about the address to which
     length: goods and services invoiced were or are
     50) delivered.
6ShippingTo_Pincode1..1ShippingTo_Mandstring(560001A group of business terms providing
   PincodeatoryMax information about the address to which
     length: goods and services invoiced were or are
     6) delivered.
7ShippintTo_State1..1ShippintTo_Mandstring(KarnatakaA group of business terms providing
   StateatoryMax information about the address to which
     length: goods and services invoiced were or are
     100) delivered.
8SubsupplyType Supply TypeMandString(Supply/export/JobworkA group of business terms providing
     atoryMax information about the address to which
      length: goods and services invoiced were or are
      2) delivered.
9TransactionMode TransacionMandString(Regula/BilTo/ShipToA group of business terms providing
    ModeatoryMax information about the address to which
      length: goods and services invoiced were or are
      2) delivered.
         
 A 1.1DispatchFrom Details    
SParameter Name Description FieldSample Value 
No     Specifi  
      cations  
1Company_Name1..1Company_NMandstring(ICAIDetail of person and address wherefrom
    ameatoryMax goods are dispatched.
      length:  
      60)  
2Address11..1Address1Mandstring(Vasanth NagarDetail of person and address wherefrom
     atoryMax goods are dispatched.
      length:  
      100)  
2Address20..1Address2Optiostring(Millers RoadDetail of person and address wherefrom
     nalMax goods are dispatched.
      length:  
      100)  
3City 1..1PlaceOptiostring(BangaloreDetail of person and address wherefrom
     nalMax goods are dispatched.
      length:  
      100)  
4State 1..1StateMand String( Karnataka Detail of person and address wherefrom
     atory Max    goods are dispatched.
       length:       
      2)         
5Pincode 1..1PincodeMand string(560087 Detail of person and address wherefrom
     atory Max    goods are dispatched.
       length:       
      6)         
                 
 A 1.2Item1..n             
 Details               
SParameter Name Description  Field Sample Value    
No      Specifi       
       cations       
1SLNO 1..1SerialMand int1,2,3     
    Numberatory           
2Item Description0..1Itemoption string( Mobile The identification scheme identifier of the
    descriptional Max    Item classification identifier
       length:       
      300)         
3ISService 0..1ISServiceOptio Charact Y/N Specify whether supply is that of Services or
     nal er    not
4HSN code 0..1HSN codeOptio string(1122  A code for classifying the item by its type or
     nal Max    nature.
       length:       
      8)         
5Batch 0..1Optio Refer galaxy Batch number details are important to be
                 
     nal A 1.3.1    mentioned for certain set of manufacturers
              
6Barcode 0..1ItemBarcdeOptio string( b123 Barcoding if to be provided need to be
     nal Max    specified
     length:  
     30)  
7Quantity1..1QuantityMandDecima10The quantity of items (goods or services)
    atoryl (13,3) that is charged in the Invoice line.
8FreeQty0..1freeOptioDecima1Detail of any FOC item
   quantitynall (13,3)  
9UQC0..1uomOptiostring(BoxThe unit of measure that applies to the
    nalMax 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
       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.
10Rate1..1Item RateMandDecima500.5The number of item units to which the price
   per quantityatoryl (10,2) applies.
11GrossAmount1..1grossOptioDecima5000The price of an item, exclusive of GST, after
   amountnall (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
       be negative.
12DiscountAmount0..1discountOptioDecima The total discount subtracted from the Item
   amountnall (10,2) gross price to calculate the Item net price.
13PreTaxAmount0..1PretaxOptioDecima50This is the Value after the Tax. Ideally this
    nall (10,2) would be taxable value in most cases, when
       ever there is a change in the assesseable
       value then pretax amount should be used
       for.
14AssesseebleValue1..1net amountMandDecima5000The unit price, exclusive of GST, before
    atoryl (13,2) subtracting Item price discount, can not be
       negative
15GST Rate1..1RateMandDecima5The GST rate, represented as percentage
    atoryl(3,2) that applies to the invoiced item.
16Iamt0..1IGSTMandDecima A group of business terms providing
   Amount asatoryl(11,2) information about GST breakdown by
   per item   different categories, rates and exemption
       reasons
17Camt0..1CGSTMandDecima650.00 
   Amount asatoryl(11,2)  
   per item    
18Samt0..1SGSTMandDecima650.00 
   Amount asatoryl(11,2)  
   per item    
19Csamt0..1CESSOptioDecima65.00 
   Amount asnall(11,2)  
   per item    
20StateCessAmt0..1State cessOptioDecima65.00 
   amount asnall(11,2)  
   per item    
21OtherCharges0..1Other if anyOptioDecima A group of business terms providing
    nall(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.
           
22Invoice_line_net_a0..1Invoice 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
           of line level allowances and charges as well
           as other relevant taxes. Must be rounded to
           maximum 2 decimals.
23Order__Line_Refere0..1Reference option String  Reference of purchase order.
 nce  to purchase al (50)   
    order       
24ItemTotal1..1net amount Optio Decima5000A group of business terms providing the
      nal l (13,2)  monetary totals for the Invoice.
25Origin_Country0..1Origin 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)   
26SerialNoDetails0..1 Optio Refer A 1.3.2 
      nal     
            
 A 1.3Total1..1  Mand     
 Details    atory     
SParameter Name Description   FieldSample Value 
No       Specifi   
        cations   
1IGSTValue0..1IGST 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.
        
2CGSTValue0..1CGSTOptioDecima Taxable value as per Act to be specified
   Amount asnall(11,2)  
   per invoice    
3SGSTValue0..1SGSTOptioDecima Taxable value as per Act to be specified
   Amount asnall(11,2)  
   per invoice    
4CESSValue0..1cessOptioDecima Taxable value as per Act to be specified
   Amount asnall(11,2)  
   per invoice    
5StateCessValue0..1State cessOptioDecima Taxable value as per Act to be specified
   Amount asnall(11,2)  
   per invoice    
6Rate0..1Tax RateOptioDecima Tax Rate
    nall(11,2)  
7Freight0..1ChargesOptioDecima  
    nall(11,2)  
8Insurance0..1ChargesOptioDecima  
    nall(11,2)  
9Packaging and0..1ChargesOptioDecima  
 Forwarding  nall(11,2)  
10Other Charges0..1Pretax/postOptioDecima A group of business terms providing
   chargesnall(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..1roundoffOptio Decima  The amount to be added to the invoice
      valuenal l(11,2)  total to round the amount to be paid. Must
            be rounded to maximum 2 decimals.
12 Total Invoice Value1..1TotalMand Decima  The total amount of the Invoice with GST.
      amountatory l(11,2)  Must be rounded to maximum 2 decimals.
             
             
   A 1.3.1Batch1..1       
   Details         
 S Parameter Name Description  Field Sample Value 
 No       Specifi   
         cations   
1 BatchName1..1BatchMand string(  Batch number details are important to be
      number/naatory Max  mentioned for certain set of manufacturers
      me  length:   
        20)   
2 BatchExpiry Date0..1Expiry Dateoption string  Expiry Date of the Batch
       al (DD/M   
         M/YYY   
         Y)   
3 WarrantyDate0..1WarrantyOptio string  Warranty Date of the ITEM
      Datenal (DD/M   
         M/YYY   
         Y)   
             
   A 1.3.2Serial0..1       
   Number Details        
 S Parameter Name Description  Field Sample Value 
 No       Specifi   
           
         cations   
1SerialNumber1..1SerialOptiostring( 0
     Number innalMax  
     case of each length:  
     item having 15)  
     unique    
     number    
2OtherDetail10..1other detailOptiostring( 0
     of serialnalMax  
     number length:  
       10)  
3OtherDetail20..1other detailOptiostring( 0
     of serialnalMax  
     number length:  
       10)  
          
  A 1.3.3PreTax      
  Details       
         
S Parameter Name Description FieldSample Value 
No      Specifi  
       cations  
1Pretax Particulars PretaxOptiostring( 0
     ledger/partinalMax  
     culars length:  
       100)  
2TaxOn  Pretax onOptioDecima 0
     grossnall(11,2)  
     amount or    
     any other    
3Amount  AmountOptioDecima 0
      nall(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.

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