Notification No. 02/2020 – Central Tax

[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 01^st 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 31^st December 2019, for the figures, letters and word

“31^st December, 2019”, the figures, letters and word “31^st 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 “31^st January, 2020”, the figures, letters and word “30^th 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 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
	(ii) Approval order
	number and date of
	order
	(iii) Period of	From	DD/MM/YYYY	To	DD/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)

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

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

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.
3	Invoice_Subtype_co	1..1	Sub_Code	Mand	Drop	Regular / Credit Note /	Type of the Document
	de		for Invoice	atory	Down	Debit Note	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		mentioned 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					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
					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)
14	Invoice_Document_		1.1	Invoice		Optio		string(M	KOL01	This 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.
15	Preceeding_Invoice		1..1	Date of		Mand		string	21-07-19
	_Date			Invoice		atory		(DD/M
							(if this		M/YYYY)
							sectio
							n is
							select
							ed or
							used)
16		Other References		0..1
17	Receipt_Advice_Ref		0..1	Terms		Optio		string(M	CREDIT30	This reference is kept for user to provide
	erence			reference		nal		ax		their receipt advice details to their
									length:2		customer.

0)

18

Tender_or_Lot_Refe

0..1

Lot / Batch

Optio

string(M

TENDERJAN2020

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)

19

Contract_Reference

0..1

Contract

Optio

string(M

CONT23072019

This reference is kept for mentioning

Number

nal

ax

contract number if supplies are made under

length:2

any specific Contract

0)

20

External_Reference

0..1

Any other

Optio

string(M

EXT23222

An additional field for provision of any

reference

nal

ax

additional reference number for such

length:2

supply.

0)

21

Project_Reference

0..1

Project

Optio

string(M

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

Optio

string(M

Vendor PO /1

0

Reference

nal

ax

number

length:1

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

Information

dator

information about the Supplier.

y

25		Supplier_Legal_N		1..	Supplier_Le	Mand	string(M	The Institute of Charetred	Name as appearing in PAN of the Supplier
	ame	1		gal_Name	atory	ax	Accountants of India
							length:1
							00)
26		Supplier_trading_		0..	Trade Name	Optio	string(M	ICAI	A name by which the Supplier is known,
	name	1		of Supplier	nal	ax		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:1
							00)
29		Supplier_Address		0..	Supplier	Optio	string(M	Bangalore	City of the Supplier
	2		1		address 2	nal	ax
							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	Karnataka	State of the Supplier
			1			atory	ax
							length:5
							0)

32	Supplier_Pincode	1..	Pincode	Mand	string(M		560087		Pincode of the Supplier
		1		atory	ax
					length:6
					)
33	Supplier_Phone	0..	Phone	Optio	string(M		9999999999		Contact number of the Supplier
		1		nal	ax
					length:1
					2)
34	Supplier_Email	0..	eMail id	Optio	string(M				Email id of the Supplier.
		1		nal	ax
					length:5
					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

						)
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)
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		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
						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..1

Account

Mand

string(M

Account number of Payee

Account

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

string(M

A group of business terms to specify Branch

_Branch

Institution

atory

ax

of Payee

Branch (IFSC

Code)

length:1

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

0)

52

Payment_Instructio

0..1

Payment

Optio

string(M

A group of business terms providing

n

Instruction

nal

ax

information about the payment.

length:5

0)

53

Credit_Transfer

0..1

Optio

string(M

A group of business terms to specify credit

nal

ax

transfer payments.

length:5

0)

54

Direct_Debit

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

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

58

ECOM_GSTIN

0..1

eCommerce

Optio

string(

Mention og E commerce operator is supply

GSTIN

nal

Max

is made through him

length:

15)

59

ECOM_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

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

y

63

TotalDetails

1..1

Bill

Mand

Refer A 1.3

TotalDetails

atory

0

64

Tax_Total

1..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.

65

Sum_of_Invoice_lin

0..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.

66

Sum_of_allowances

0..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.

67

Sum_of_charges_on

0..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.

68

PreTaxDetails

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.

69

Paid_amount

1..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.

70	Amount_due_for_p		1..1	Payment		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
72	Tax_Scheme		1..1	GST, Excise,		Mand		string(	GST,CUST, VAT etc..	Mandatory element. Use “GST”
					Custom,		atory		Max
					VAT eyc.				length:
									4)
73	Remarks		0..1	Remarks/No		Optio		string(	New batch Items submitted	A 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
75	Additional_Supporti		0..1	Supporting		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).

76

Additional_Supporti

0..1

Supporting

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).

77

Invoice_Allowances

0..1

Total 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

78

Eway Bill Details

0..1

Opti

onal

79

Transporter ID

1..1

Transporter

Optio

Alphan

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

Id

nal

umeric

with 15

charact

ers

80

transMode

1..1

Mode of

Road /

Drop

1/2/3/4

transportati

Rail /

Down –

on

Air /

Fixed

Ship

81

transDistance

1..1

Distance of

Decima

20

transportati

l (10,2)

on

82	transporterName	0..1	Transporter		string(		SPURTHI R
			Name		Max
					length:
					100)
83	transDocNo	0..1	Transporter				TA120; Mandatory if the mode of transport
			Doc No				is other than by Road
84	transDocDate	0..1	Transporter		string	21-07-2019	20/9/2017
			Doc Date		(DD/M
					M/YYY
					Y)
85	vehicleNo	1..1	Vehicle No	Optio	string(		KA12KA1234 or KA12K1234 or KA123456
				nal	Max		or KAR1234
					length:
					20)

86

Signature Detials

0..1

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

1..1

ShippingTo_

Mand

string(

Adarsha

A group of business terms providing

Legal_Name

atory

Max

information about the address to which

length:

goods and services invoiced were or are

					60)		delivered.
1	ShippingTo_Name	1..1	ShippingTo_	Mand	string(	Adarsha	A group of business terms providing
			Trade_Nam	atory	Max		information about the address to which
			e		length:		goods and services invoiced were or are
					60)		delivered.
2	ShippingTo_GSTIN	1..1	ShippingTo_	Mand	string(	36AABCT2223L1ZF	A group of business terms providing
			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_	Mand	string(	Address	A group of business terms providing
	1		Address1	atory	Max		information about the address to which
					length:		goods and services invoiced were or are
					50)		delivered.
4	ShippingTo_Address	0..1	ShippingTo_	Optio	string(	Address	A group of business terms providing
	2		Address2	nal	Max		information about the address to which
					length:		goods and services invoiced were or are
					50)		delivered.
5	ShippingTo_Place	0..1	ShippingTo_	Optio	string(	Bangalore	A group of business terms providing
			Place	nal	Max		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	A group of business terms providing
			Pincode	atory	Max		information about the address to which
					length:		goods and services invoiced were or are
					6)		delivered.
7	ShippintTo_State	1..1	ShippintTo_	Mand	string(	Karnataka	A group of business terms providing
			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	A group of business terms providing
					atory	Max		information about the address to which
						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	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:

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
							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
							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 be taxable value in most cases, when
							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.
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
											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	Total	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
					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
					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 19^th June, 2017, vide number G.S.R. 610 (E), dated the 19^th June, 2017 and last amended vide notification No.75/2019 – Central Tax, dated the 26^th December, 2019, published vide number G.S.R. 954 (E), dated the 26^th December, 2019.