40 GI/2020

(1)

रिजी

रिजी

रिजी

रिजी संसंसंसं. . . . डी

डी

डी

डी.एल

एल

एल

एल.- 33004/99

33004/99

33004/99

33004/99

REGD. NO. D. L.-33004/99

असाधारण

असाधारण

असाधारण

असाधारण

EXTRAORDINARY

भाग II—ख ड 3—उप-ख ड (i)

PART II—Section 3—Sub-section (i)

ािधकार

ािधकार

ािधकार

ािधकार सेसेसेसे
कािशत

कािशत

कािशत

कािशत

PUBLISHED BY AUTHORITY

िव

िव

िव

िव मंालय

मंालय

मंालय

मंालय

(राजव

राजव

राजव

राजव िवभाग

िवभाग

िवभाग

िवभाग)

(केीय अ य कर और सीमा शुक बोड)

अिधसूचना

अिधसूचना

अिधसूचना

अिधसूचना

नई दली, 1 जनवरी, 2020

संसंसंसं. 02

02

02

02

/

2020

2020

2020

2020

- - - -

कीय

कीय

कीय

कीय कर

कर

कर

कर

सा

सा

सा

सा.का

का

का

का.िन

िन

िन

िन. 4(

4(

4(

4(अ).).).).—कीय सरकार, कीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क धारा 164 ारा

द शिय का योग करते "ए, कीय माल और सेवा कर िनयम, 2017 का और संशोधन करने के िलए िन%िलिखत िनयम

बनाती है, अथात् :-

1. (1) इन िनयम का संि, नाम कीय माल और सेवा कर (संशोधन) िनयम, 2020 है ।

(2) इन िनयम म अयथा उपबंिधत के िसवाय, ये राजप/ म काशन क तारीख को वृ ह गे ।

2. कीय माल और सेवा कर िनयम, 2017 (िजसे इसम इसके प4ात् उ िनयम कहा गया है) के िनयम 117 म,-

(क) उपिनयम (1क) म, 31 दस6बर, 2019 से “31 दस6बर, 2019” अंक , अर और श7द के 8थान पर, “31 माच,

2020” अंक, अर और श7द रखे जाएंगे ;

(ख) उपिनयम (4) के खंड (ख) के उपखंड (iii) के परंतुक म, “31 जनवरी, 2020” अंक , अर और श7द के 8थान पर,

“30 अैल, 2020” अंक, अर और श7द रखे जाएंगे ।

3. उ िनयम के ;प आरईजी-01 के भाग-ख म <म सं=यांक 12 और <म सं=यांक 13 तथा इनसे संबंिधत िवि>य के 8थान

पर िन%िलिखत रखा जाएगा, अथात् :-

संसंसंसं. 3]

नई

नई

नई

नई दली

दली

दली

दली, बुध

बुध

बुध

बुधवार

वार

वार

वार, , , , जनवरी

जनवरी

जनवरी

जनवरी 1, 20

, 20

, 20

, 2020

20

20

20/पौष

पौष

पौष

पौष 11, 1941

, 1941

, 1941

, 1941

No. 3]

NEW DELHI, WEDNESDAY, JANUARY 1, 2020/PAUSHA 11, 1941

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

''12

?या आप िवशेष आAथक जोन यूिनट के ;प म

रिज8Bीकरण के िलए आवेदन कर रहे हD?

हां

नहE

(i) िवशेष आAथक जोन के नाम का चयन कर

(ii) अनुमोदन आदेश सं=या और आदेश क

तारीख

(iii) िविधमायता क अविध

से

दन/मास/वष

तक

दन/मास/वष

(iv) अनुमोदन करने वाले ािधकारी का

पदािभधान

13

.

?या आप िवशेष आAथक जोन िवकासकता के

;प म रिज8Bीकरण के िलए आवेदन कर रहे

हD?

हां

नहE

(i) िवशेष आAथक जोन िवकासकता के नाम

का चयन कर

(ii) अनुमोदन आदेश सं=या और आदेश क

तारीख

(iii) िविधमायता क अविध

से

दन/मास/वष

तक

दन/मास/वष

(iv) अनुमोदन करने वाले ािधकारी का

पदािभधान

''।

4. उ िनयम के ;प जीएसटीआर-3क म,-

(क) “िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म करने वाले को सूचना” शीषक के अधीन <म

सं=यांक 2 म, “कर दािय व का िनधारण कया जाएगा” श7द के 8थान पर, “कर दािय व का िनधारण कया जा सकेगा”

श7द रखे जाएंगे;

(ख) “िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी Hित<म करने वाले को सूचना” शीषक के अधीन <म

सं=यांक 4 के प4ात्, िन%िलिखत <म सं=यांक अंतः8थािपत कया जाएगा, अथात् :-

“5. यह एक णाली सृिजत सूचना है और इसम ह8तार अपेित नहE है।”

(ग) “रिज8Bीकरण के रJ कए जाने पर अंितम िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म

करने वाले को सूचना” शीषक के अधीन <म सं=यांक 3 म “कर अविध के िलए कर दािय व का अवधारण कया जाएगा”

श7द के 8थान पर, “कर अविध के िलए कर दािय व का अवधारण कया जा सकेगा” श7द रखे जाएंगे;

(घ) “रिज8Bीकरण के रJ कए जाने पर अंितम िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म

करने वाले को सूचना” शीषक के अधीन <म सं=यांक 4 के प4ात्, िन%िलिखत <म सं=यांक अंतः8थािपत कया जाएगा,

अथात् :-

“5. यह एक णाली सृिजत सूचना है और इसम ह8तार अपेित नहE है।”

5. उ िनयम म ;प आईएनवी-01 के 8थान पर िन%िलिखत ;प रखा जाएगा, अथात् :-

“टपण

टपण

टपण

टपण : 8कम म े/ गणनांक साधन का होना । नीचे इस 8तंभ म यु िविभL तीक का अथ नीचे दया गया है:

0..1 :

इससे अिभेत है क यह मद वैकिपक है भले ही इसका उलेख कया गया हो लेकन इसको दोहराया नहE जा सकता।

1..1 :

इससे अिभेत है क यह मद अिनवाय है और इसका उलेख केवल एक बार ही कया जा सकता है।

1..ढ :

इससे अिभेत है क यह मद अिनवाय है और इसको एक बार से अिधक दोहराया नहE जा सकता।

0..ढ :

इससे अिभेत है क यह मद वैकिपक है Mकतु इसको कई बार दोहराया जा सकता है । उदाहरणाथ : पूव बीजक संदभ

वैकिपक है Mकतु यद अपेित हो तो Hि पूव म कए गए अनेक बीजक संदभO का उलेख कर सकता है।

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

3

ूप जीएसट आई

आई

आई

आई एन

एन

एन

एनवी -01

(िनयम 48 देखे)

Sl .

No

Technical Field name

Cardi

nality

Small

Description of

the field

Is it

Mandatory

on invoice?

Technical

Field

Specifications

Sample Value of the field

Explanatory Notes of the Field

0

Version

1..1

Version

number

Mandatory

string(Max

length:10)

1.0

It is the version of schema . It will be used to keep

track of version of Invoice specification.

1

IRN

0..1

Invoice

Refernce

Number

Mandatory

string(Max

length:50)

649b01ft

This will be a unique reference number for this

invoice. It can be generated by application based on

the Algorithm 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

Invoice type

Mandatory

string(Max

length:10)

B2B/B2C/SEZWP/SEZWOP/EX

PWP/EXPWOP/DEXP/ISD/BOS

/DC

This will be the code to identify type of supply, some

of the examples are mentioned. It will have also code

for bill of 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_code

1..1

Sub_Code for

Invoice type

Mandatory

Drop Down

Regular / CreditNote / DebitNote

Type of the Document

Can be used as Regular for Bill of Supply and

Delivery Challan etc

4

InvoiceNum

1..1

Invoice number

Mandatory

string(Max

length:16)

Sa/1/2019

It will be as per invoice number rule mentionted in

CGST/SGST rule. Rule to be checked.

5

InvoiceDate

1..1

Invoice Date

Mandatory

string

(DD/MM/YY

YY)

21/7/2019

The date when the Invoice was issued. Format

"DD/MM/YYYY"

4

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

6

Invoice_currency_code

1..1

Currency code

Optional

string(Max

length:16)

USD

It depicts an additional currency in which all Invoice

amounts can be given along with INR. one

additional currency shall be used in the Invoice.

7

Reversecharge

0..1

Reverse Charge

optional

Character

Y

Is the liability payable under reverse charge

8

Delivery or Invoice

Period

0..1

Optional

9

Invoice Period Start

Date

1..1

Invoice period

start date

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YY

YY)

21-07-19

10

Invoice Period End Date

1..1

Invoice Period

End date

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YY

YY)

21-07-19

11

Order and Sales Order

Reference

0..1

Optional

12

Preceding Invoice

Reference

0..n

13

Preceeding Invoice

Number

1..1

Detail of Base

Invoice which

is being

amended by

subsequent

document

Mandatory

(if this

section is

selected or

used)

String (Max

length:16)

Sa/1/2019

This is the reference of original invoice to be

provided in the case of debit and credit notes. In

mere invoicing this is not required. It is required to

keep future expansion of e versions of Credit notes,

Debit Notes and other documents requried under

GST

14

Invoice Document

Reference

1.1

Invoice

reference

Optional

String (Max

length:20)

KOL01

This reference is kept for user to provide any

additional fields for eg., some branch, their user id,

their employee id, sales centre reference etc.

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

5

15

Preceeding Invoice Date

1..1

Date of Invoice

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YY

YY)

21-07-19

16

Other References

0..1

17

Receipt Advice

Reference

0..1

Terms

reference

Optional

string(Max

length:20)

CREDIT30

This reference is kept for user to provide their receipt

advice details to their customer.

18

Tender or Lot Reference

0..1

Lot / Batch

Reference

Optional

string(Max

length:20)

TENDERJAN2020

This reference is kept for mentioning number or

detail of Lot or Tender if supplies are made under

such Lot or tender

19

Contract Reference

0..1

Contract

Number

Optional

string(Max

length:20)

CONT23072019

This reference is kept for mentioning contract

number if supplies are made under any specific

Contract

20

External Reference

0..1

Any other

reference

Optional

string(Max

length:20)

EXT23222

An additional field for provision of any additional

reference number for such supply.

21

Project Reference

0..1

Project

Reference

Optional

string(Max

length:20)

PJTCODE01

This reference is kept for mentioning Project number

if supplies are made under any specific Project

22

Ref Num

0..1

Vendor PO

Reference

number

Optional

string(Max

length:16)

Vendor PO /1

0

23

Ref Date

0..1

Vendor PO

Reference date

Optional

string

(DD/MM/YY

YY)

21-07-19

00-01-00

24

Supplier Information

1..1

Mandatory

A group of business terms providing information

about the Supplier.

25

Supplier Legal Name

1..1

Supplier_Legal

_Name

Mandatory

string(Max

length:100)

The Institute of Charetred

Accountants of India

Name as appearing in PAN of the Supplier

26

Supplier trading name

0..1

Trade Name of

Supplier

Optional

string(Max

length:100)

ICAI

A name by which the Supplier is known, other than

Supplier name (also known as Business name).

27

Supplier GSTIN

1..1

Gstin of the

Supplier

Mandatory

Alphanumeric

with 15

characters

29AADFV7589C1ZO

GSTIN of the supplier

6

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

28

Supplier_Address1

1..1

Supplier

address1

Mandatory

string(Max

length:100)

Vasanth Nagar

Address of the Supplier

29

Supplier_Address2

0..1

Supplier

address 2

Optional

string(Max

length:100)

Bangalore

City of the Supplier

30

Supplier_City

1..1

Supplier

address 2

Optional

string(Max

length:50)

Bangalore

City of the Supplier

31

Supplier_State

1..1

Place

Mandatory

string(Max

length:50)

Karnataka

State of the Supplier

32

Supplier_Pincode

1..1

Pincode

Mandatory

string(Max

length:6)

560087

Pincode of the Supplier

33

Supplier_Phone

0..1

Phone

Optional

string(Max

length:12)

9999999999

Contact number of the Supplier

34

Supplier_Email

0..1

eMail id

Optional

string(Max

length:50)

[email protected]

Email id of the Supplier.

35

Buyer Information

1..1

Mandatory

Header for Buyer information

36

Billing_Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be legal name of buyer

37

Billing_Trade_Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be Trade Name of buyer

38

Billing_GSTIN

1..1

GSTIN

Mandatory

string(Max

length:15)

29AACCR7832C1ZD

GSTIN of the Buyer

39

Billing_POS

1..1

State code

Mandatory

String(Max

length:2)

29

Place of supply code of Supply

40

Billing_Address1

1..1

Address1

Mandatory

string(Max

length:100)

Address

Address of the Buyer

41

Billing_Address2

0..1

Address2

optional

string(Max

length:100)

Address

Address of the Buyer

42

Billing_State

1..1

Place

Mandatory

string(Max

length:50)

Bangalore

State of the Buyer

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

7

43

Billing_Pincode

1..1

pincode

Mandatory

string(Max

length:6)

560002

Pincode of the Buyer

44

Billing_Phone

0..1

Phone number

Optional

string(Max

length:12)

080 2223323

contact number of the Buyer

45

Billing_Email

0..1

eMail id

Optional

string(Max

length:50)

[email protected]

Email id of the buyer. This should be provided to

help E-Invoicing system to receive this invoice on

mail.

46

Payee Information

(Seller payment

information)

0..1

optional

Header for Payee Information - person to whom

amount is payable. Optional for cases where

payment is to be made to a person other than

Supplier

47

Payee_Name

1..1

Payee name

Mandatory

string(Max

length:100)

Name of the person to whom payment is to be made

48

Payee_Financial_Acc

ount

1..1

Account

Number

Mandatory

string(Max

length:18)

Account number of Payee

49

ModeofPayment

1..1

Payment mode

Mandatory

string(Max

length:6)

Cash/Credit/Direct Transfer

Cash/Credit/Direct Transfer

50

Financial_Institution_Br

anch

1..1

Financial

Institution

Branch (IFSC

Code)

Mandatory

string(Max

length:11)

A group of business terms to specify Branch of Payee

51

Payment_Terms

0..1

Payment Terms

Optional

string(Max

length:50)

Terms of Payment with the recipient if to be provided

52

Payment_Instruction

0..1

Payment

Instruction

Optional

string(Max

length:50)

A group of business terms providing information

about the payment.

53

Credit_Transfer

0..1

Optional

string(Max

length:50)

A group of business terms to specify credit transfer

payments.

54

Direct_Debit

0..1

Optional

string(Max

length:50)

A group of business terms to specify a direct debit.

8

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

55

CreditDays

0..1

Due date of

Credit

Optional

Numeric (Min

length:1 Max

length:3)

30-11-2019

The date when the payment is due. Format "DD-

MM-YYYY".

56

Delivery_Information

1..1

Mandatory

A group of business terms providing information

about where and when the goods and services

invoiced are delivered.

57

DispatchFromDetails

1..1

DISPATCH

from details

Mandatory

Refer A 1.1

58

ECOM_GSTIN

0..1

eCommerce

GSTIN

Optional

string(Max

length:15)

Mention og E commerce operator is supply is made

through him

59

ECOM_POS

0..1

State code

Optional

String(Max

length:2)

29

Mention og E commerce operator is supply is made

through him

60

Invoice Item Details

1..n

Mandatory

61

List {items}

Items

Mandatory

Refer A 1.2

A group of business terms providing information

about the goods and services invoiced.

62

Document Total

1..1

Mandatory

63

TotalDetails

1..1

Bill

TotalDetails

Mandatory

Refer A 1.3

0

64

Tax_Total

1..1

Total Tax

Amount

Mandatory

Decimal (10,2)

When tax currency code is provided, two instances of

the tax total must be present, but only one with tax

subtotal.

65

Sum_of_Invoice_line_n

et_amount

0..1

Item level net

amount

optional

Decimal (10,2)

Sum of all Invoice line net amounts in the Invoice.

Must be rounded to maximum 2 decimals.

66

Sum_of_allowances_on

_document_level

0..1

total discount

optional

Decimal (10,2)

Sum of all allowances on document level in the

Invoice. Must be rounded to maximum 2 decimals.

67

Sum_of_charges_on_do

cument_level

0..1

total other

charges

optional

Decimal (10,2)

Sum of all charges on document level in the Invoice.

Must be rounded to maximum 2 decimals.

68

PreTaxDetails

Break up of the

tax rate at

invoice level

Optional

Refer A 1.3

The total amount of the Invoice without GST. Must

be rounded to maximum 2 decimals.

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

9

69

Paid_amount

1..1

Paid amount

Mandatory

Decimal (10,2)

The sum of amounts which have been paid in

advance. Must be rounded to maximum 2 decimals.

70

Amount_due_for_payme

nt

1..1

Payment Due

Mandatory

Decimal (10,2)

The outstanding amount that is requested to be paid.

Must be rounded to maximum 2 decimals.

71

Extra Information

0..1

Optional

72

Tax_Scheme

1..1

GST, Excise,

Custom, VAT

eyc.

Mandatory

string(Max

length:4)

GST,CUST, VAT etc..

Mandatory element. Use “GST”

73

Remarks

0..1

Remarks/Note

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.Such as the

reason for any correction or assignment note in case

the invoice has been factored.

74

Additional_Supporting

_Documents

0..n

optional

75

Additional_Supporting_

Documents_url

0..1

Supporting

document

URLs

optional

string(Max

length:100)

A group of business terms providing information

about additional supporting documents substantiating

the claims made 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_Supporting_

Documents

0..1

Supporting

document in

base64 format.

optional

string(Max

length:1000)

A group of business terms providing information

about additional supporting documents substantiating

the claims made 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).

10

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

77

Invoice_Allowances_or_

Charges

0..1

Total Value of

allowances and

charges at

invoice level

optional

Decimal (10,2)

A group of business terms providing information

about allowances or charges applicable at invoice

level as sometime discount or charges may be

applicable on invoice level not on line item level.

78

Eway Bill Details

0..1

Optional

79

Transporter ID

1..1

Transporter Id

Optional

Alphanumeric

with 15

characters

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

80

transMode

1..1

Mode of

transportation

Road / Rail /

Air / Ship

Drop Down -

Fixed

1/2/3/4

81

transDistance

1..1

Distance of

transportation

Decimal (10,2)

20

82

transporterName

0..1

Transporter

Name

string(Max

length:100)

SPURTHI R

83

transDocNo

0..1

Transporter

Doc No

TA120; Mandatory if the mode of transport is other

than by Road

84

transDocDate

0..1

Transporter

Doc Date

string

(DD/MM/YY

YY)

21-07-2019

20/9/2017

85

vehicleNo

1..1

Vehicle No

Optional

string(Max

length:20)

KA12KA1234 or KA12K1234 or KA123456 or

KAR1234

86

Signature Detials

0..1

Mandatory

87

DSC

1..1

Digital

Signature of the

Document

DSC KEY Hash

an optional field since it is signed by the GSTN

Portal also and data travels thry secured platform

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

11

A 1.0 ShipTo

Details

0..1

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

ShippingTo_Name

1..1

ShippingTo

Legal Name

Mandatory

string(Max

length:60)

Adarsha

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

1

ShippingTo_Name

1..1

ShippingTo

Trade Name

Mandatory

string(Max

length:60)

Adarsha

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

2

ShippingTo_GSTIN

1..1

ShippingTo

GSTIN

Mandatory

string(Max

length:100)

36AABCT2223L1ZF

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

3

ShippingTo_Address1

1..1

ShippingTo

Address1

Mandatory

string(Max

length:50)

Address

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

4

ShippingTo_Address2

0..1

ShippingTo

Address2

Optional

string(Max

length:50)

Address

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

5

ShippingTo_Place

0..1

ShippingTo

Place

Optional

string(Max

length:50)

Bangalore

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

6

ShippingTo_Pincode

1..1

ShippingTo

Pincode

Mandatory

string(Max

length:6)

560001

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

7

ShippintTo_State

1..1

ShippintTo

State

Mandatory

string(Max

length:100)

Karnataka

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

8

SubsupplyType

Supply Type

Mandatory

String(Max

length:2)

Supply/export/Jobwork

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

9

TransactionMode

Transacion

Mode

Mandatory

String(Max

length:2)

Regula/BilTo/ShipTo

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

12

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

A 1.1 DispatchFrom Details

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

Company Name

1..1

Company

Name

Mandatory

string(Max

length:60)

ICAI

Detail of person and address wherefrom goods are

dispatched.

2

Address1

1..1

Address1

Mandatory

string(Max

length:100)

Vasanth Nagar

Detail of person and address wherefrom goods are

dispatched.

2

Address2

0..1

Address2

Optional

string(Max

length:100)

Millers Road

Detail of person and address wherefrom goods are

dispatched.

3

City

1..1

Place

Optional

string(Max

length:100)

Bangalore

Detail of person and address wherefrom goods are

dispatched.

4

State

1..1

State

Mandatory

String(Max

length:2)

Karnataka

Detail of person and address wherefrom goods are

dispatched.

5

Pincode

1..1

Pincode

Mandatory

string(Max

length:6)

560087

Detail of person and address wherefrom goods are

dispatched.

A 1.2 Item Details

1..n

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

SLNO

1..1

Serial Number

Mandatory

int

1,2,3

2

Item Description

0..1

Item

description

optional

string(Max

length:300)

Mobile

The identification scheme identifier of the Item

classification identifier

3

ISService

0..1

IS Service

Optional

Character

Y/N

Specify whether supply is that of Services or not

4

HSN code

0..1

HSN code

Optional

string(Max

length:8)

1122

A code for classifying the item by its type or nature.

5

Batch

0..1

...

Optional

Refer A 1.3.1

galaxy

Batch number details are important to be mentioned

for certain set of manufacturers

6

Barcode

0..1

Item Barcde

Optional

string(Max

length:30)

b123

Barcoding if to be provided need to be specified

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

13

7

Quantity

1..1

Quantity

Mandatory

Decimal (13,3)

10

The quantity of items (goods or services) that is

charged in the Invoice line.

8

FreeQty

0..1

free quantity

Optional

Decimal (13,3)

1

Detail of any FOC item

9

UQC

0..1

uom

Optional

string(Max

length:8)

Box

The unit of measure that applies to the invoiced

quantity. Codes for unit of packaging from UNECE

Recommendation 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 per

quantity

Mandatory

Decimal (10,2)

500.5

The number of item units to which the price applies.

11

GrossAmount

1..1

gross amount

Optional

Decimal (10,2)

5000

The price of an item, exclusive of GST, after

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

amount

Optional

Decimal (10,2)

The total discount subtracted from the Item gross

price to calculate the Item net price.

13

PreTaxAmount

0..1

Pretax

Optional

Decimal (10,2)

50

This is the Value after the Tax. Ideally this 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

Mandatory

Decimal (13,2)

5000

The unit price, exclusive of GST, before subtracting

Item price discount, can not be negative

15

GST Rate

1..1

Rate

Mandatory

Decimal(3,2)

5

The GST rate, represented as percentage that applies

to the invoiced item.

16

Iamt

0..1

IGST Amount

as per item

Mandatory

Decimal(11,2)

A group of business terms providing information

about GST breakdown by different categories, rates

and exemption reasons

14

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

17

Camt

0..1

CGST Amount

as per item

Mandatory

Decimal(11,2)

650.00

18

Samt

0..1

SGST Amount

as per item

Mandatory

Decimal(11,2)

650.00

19

Csamt

0..1

CESS Amount

as per item

Optional

Decimal(11,2)

65.00

20

StateCessAmt

0..1

State cess

amount as per

item

Optional

Decimal(11,2)

65.00

21

OtherCharges

0..1

Other if any

Optional

Decimal(11,2)

A group of business terms providing 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 amount

0..1

Invoice line

Net Amount

Optional

Decimal(11,2)

The total amount of the Invoice line. The 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 Reference

0..1

Reference to

purchase order

optional

String (50)

Reference of purchase order.

24

ItemTotal

1..1

net amount

Optional

Decimal (13,2)

5000

A group of business terms providing the monetary

totals for the Invoice.

25

Origin_Country

0..1

Origin country

of item

optional

String(Max

length:2)

This is to specify item origin country like mobile

phone sold in India could be manufactured in China.

26

SerialNoDetails

0..1

...

Optional

Refer A 1.3.2

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

15

A 1.3 Total Details

1..1

Mandatory

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

IGSTValue

0..1

IGST Amount

as per invoice

Optional

Decimal(11,2)

Appropriate taxes based on rule will be applicable.

For example either of CGST& 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 Amount

as per invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

3

SGSTValue

0..1

SGST Amount

as per invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

4

CESSValue

0..1

cess Amount as

per invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

5

StateCessValue

0..1

State cess

Amount as per

invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

6

Rate

0..1

Tax Rate

Optional

Decimal(11,2)

Tax Rate

7

Freight

0..1

Charges

Optional

Decimal(11,2)

8

Insurance

0..1

Charges

Optional

Decimal(11,2)

9

Packaging and

Forwarding

0..1

Charges

Optional

Decimal(11,2)

10

Other Charges

0..1

Pretax/post

charges

Optional

Decimal(11,2)

A group of business terms providing 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

Round off

0..1

roundoff value

Optional

Decimal(11,2)

The amount to be added to the invoice total to round

the amount to be paid. Must be rounded to maximum

2 decimals.

12

Total Invoice Value

1..1

Total amount

Mandatory

Decimal(11,2)

The total amount of the Invoice with GST. Must be

rounded to maximum 2 decimals.

16

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

A 1.3.1 Batch

Details

1..1

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

BatchName

1..1

Batch

number/name

Mandatory

String (Max

length:20)

Batch number details are important to be mentioned

for certain set of manufacturers

2

BatchExpiry Date

0..1

Expiry Date

optional

string

(DD/MM/YYYY)

Expiry Date of the Batch

3

WarrantyDate

0..1

Warranty Date

Optional

string

(DD/MM/YYYY)

Warranty Date of the ITEM

A 1.3.2 Serial

Number Details

0..1

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

SerialNumber

1..1

Serial Number

in case of each

item having

unique number

Optional

String (Max

length:15)

0

2

OtherDetail1

0..1

other detail of

serial number

Optional

String (Max

length:10)

0

3

OtherDetail2

0..1

other detail of

serial number

Optional

string(Max

length:10)

0

A 1.3.3 PreTax

Details

S

No

Parameter Name

Description

Field

Specifications

Sample Value

1

Pretax Particulars

Pretax ledger/

particulars

Optional

String (Max

length:100)

0

2

TaxOn

Pretax on gross

amount or any

other

Optional

Decimal(11,2)

0

3

Amount

Amount

Optional

Decimal(11,2)

0

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

17

[फा. सं. 20/06/07/2019-जीएसटी (भाग 2)]

मोद कुमार, , , , िनदेशक

टपण

टपण

टपण

टपण : मूल िनयम भारत के राजप, , , , असाधारण, , , , भाग 2,

2,

2,

2, खंड 3,

3,

3,

3, उपखंड (i)

i)

i)

i) म अिधसूचना सं. 3/2017

3/2017

3/2017

3/2017-कीय कर, , , , तारीख 19

19

19

19 जून, , , ,

2017

2017

2017

2017 म सा.का.िन.सं0 610(

0 610(

0 610(

0 610(अ) तारीख 19

19

19

19 जून, 2017

, 2017

, 2017

, 2017 ारा कािशत कए गए थे और उनम सा.का.िन. सं. 954(

954(

954(

954(अ), , , , तारीख

26

26

26

26 दसंबर, 2019

, 2019

, 2019

, 2019 ारा कािशत अिधसूचना सं#या 75/2019

75/2019

75/2019

75/2019-के%ीय कर 26

26

26

26 दसंबर, 2019

, 2019

, 2019

, 2019 ारा अंितम बार संशोधन कया

गया था।

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 01st January, 2020

No. 02/2020 – Central Tax

G.S.R. 4(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.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official

Gazette.

2. 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.

3. 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:-

“ 12.

Are you applying for

registration as a SEZ

Unit?

Yes

No

(i) Select name of SEZ

(ii) Approval order

number and date of order

(iii) Period of validity

From

DD/MM/YYYY

To

DD/MM/YYYY

(iv) Designation of

approving authority

13.

Are you applying for

registration as a SEZ

Developer?

Yes

No

(i) Select name of SEZ

Developer

(ii) Approval order

number and date of order

(iii) Period of validity

From

DD/MM/YYYY

To

DD/MM/YYYY

(iv) Designation of

approving authority

”.

18

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

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

(a) 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;

(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the following serial

number shall be inserted, namely:-

“5. This is a system generated notice and does not require signature.”;

(c) 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;

(d) 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 occurance 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 repated many times. For example: Previous invoice reference is optional but

if required one can mention many previous invoice reference.

¹भाग IIµख ड 3(i)º

Hkkjr dk jkti=k % vlk/kj.k

19

FORM GST INV – 1

(See rules 48)

S No

Technical Field name

Cardin

ality

Small

Description of

the field

Is it

Mandator

y on

invoice?

Technical Field

Specifications

Sample Value of the

field

Explanatory Notes of the Field

0

Version

1..1

Version number

Mandatory

string(Max

length:10)

1.0

It is the version of schema . It will be used to keep

track of version of Invoice specification.

1

IRN

0..1

Invoice Refernce

Number

Mandatory

string(Max

length:50)

649b01ft

This will be a unique reference number for this

invoice. It can be generated by application based on

the Algorithm 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 Invoice

type

Mandatory

string(Max

length:10)

B2B/B2C/SEZWP/SEZ

WOP/EXPWP/EXPW

OP/DEXP/ISD/BOS/D

C

This will be the code to identify type of supply, some

of the examples are mentioned. It will have also code

for bill of 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_code

1..1

Sub_Code for

Invoice type

Mandatory

Drop Down

Regular / CreditNote /

DebitNote

Type of the Document

Can be used as Regular for Bill of Supply and

Delivery Challan etc

4

InvoiceNum

1..1

Invoice number

Mandatory

string(Max

length:16)

Sa/1/2019

It will be as per invoice number rule mentionted in

CGST/SGST rule. Rule to be checked.

5

InvoiceDate

1..1

Invoice Date

Mandatory

string

(DD/MM/YYYY)

21/7/2019

The date when the Invoice was issued. Format

"DD/MM/YYYY"

6

Invoice_currency_code

1..1

Currency code

Optional

string(Max

length:16)

USD

It depicts an additional currency in which all Invoice

amounts can be given along with INR. one additional

currency shall be used in the Invoice.

20

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

7

Reversecharge

0..1

Reverse Charge

optional

Character

Y

Is the liability payable under reverse charge

8

Delivery or Invoice Period

0..1

Optional

9

Invoice Period Start Date

1..1

Invoice period

start date

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YYYY)

21-07-19

10

Invoice Period End Date

1..1

Invoice Period

End date

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YYYY)

21-07-19

11

Order and Sales Order

Reference

0..1

Optional

12

Preceding Invoice

Reference

0..n

13

Preceeding Invoice Number

1..1

Detail of Base

Invoice which is

being amended

by subsequent

document

Mandatory

(if this

section is

selected or

used)

string(Max

length:16)

Sa/1/2019

This is the reference of original invoice to be provided

in the case of debit and credit notes. In mere

invoicing this is not required. It is required to keep

future expansion of e versions of Credit notes, Debit

Notes and other documents requried under GST

14

Invoice Document Reference

1.1

Invoice reference

Optional

string(Max

length:20)

KOL01

This reference is kept for user to provide any

additional fields for eg., some branch, their user id,

their employee id, sales centre reference etc.

15

Preceeding Invoice Date

1..1

Date of Invoice

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YYYY)

21-07-19

16

Other References

0..1

17

Receipt Advice Reference

0..1

Terms reference

Optional

string(Max

length:20)

CREDIT30

This reference is kept for user to provide their receipt

advice details to their customer.

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

21

18

Tender_or_Lot_Reference

0..1

Lot / Batch

Reference

Optional

string(Max

length:20)

TENDERJAN2020

This reference is kept for mentioning number or detail

of Lot or Tender if supplies are made under such Lot

or tender

19

Contract_Reference

0..1

Contract Number

Optional

string(Max

length:20)

CONT23072019

This reference is kept for mentioning contract number

if supplies are made under any specific Contract

20

External_Reference

0..1

Any other

reference

Optional

string(Max

length:20)

EXT23222

An additional field for provision of any additional

reference number for such supply.

21

Project_Reference

0..1

Project Reference

Optional

string(Max

length:20)

PJTCODE01

This reference is kept for mentioning Project number

if supplies are made under any specific Project

22

RefNum

0..1

Vendor PO

Reference

number

Optional

string(Max

length:16)

Vendor PO /1

0

23

RefDate

0..1

Vendor PO

Reference date

Optional

string

(DD/MM/YYYY)

21-07-19

00-01-00

24

Supplier Information

1..1

Mandatory

A group of business terms providing information

about the Supplier.

25

Supplier_Legal_Name

1..1

Supplier_Legal_

Name

Mandatory

string(Max

length:100)

The Institute of

Charetred Accountants

of India

Name as appearing in PAN of the Supplier

26

Supplier_trading_name

0..1

Trade Name of

Supplier

Optional

string(Max

length:100)

ICAI

A name by which the Supplier is known, other than

Supplier name (also known as Business name).

27

Supplier_GSTIN

1..1

Gstin of the

Supplier

Mandatory

Alphanumeric with

15 characters

29AADFV7589C1ZO

GSTIN of the supplier

28

Supplier_Address1

1..1

Supplier address1

Mandatory

string(Max

length:100)

Vasanth Nagar

Address of the Supplier

29

Supplier_Address2

0..1

Supplier address

2

Optional

string(Max

length:100)

Bangalore

City of the Supplier

30

Supplier_City

1..1

Supplier address

2

Optional

string(Max

length:50)

Bangalore

City of the Supplier

31

Supplier_State

1..1

Place

Mandatory

string(Max

length:50)

Karnataka

State of the Supplier

22

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

32

Supplier_Pincode

1..1

Pincode

Mandatory

string(Max length:6)

560087

Pincode of the Supplier

33

Supplier_Phone

0..1

Phone

Optional

string(Max

length:12)

9999999999

Contact number of the Supplier

34

Supplier_Email

0..1

eMail id

Optional

string(Max

length:50)

[email protected]

Email id of the Supplier.

35

Buyer Information

1..1

Mandatory

Header for Buyer information

36

Billing_Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be legal name of buyer

37

Billing_Trade_Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be Trade Name of buyer

38

Billing_GSTIN

1..1

GSTIN

Mandatory

string(Max

length:15)

29AACCR7832C1ZD

GSTIN of the Buyer

39

Billing_POS

1..1

State code

Mandatory

String(Max length:2)

29

Place of supply code of Supply

40

Billing_Address1

1..1

Address1

Mandatory

string(Max

length:100)

Address

Address of the Buyer

41

Billing_Address2

0..1

Address2

optional

string(Max

length:100)

Address

Address of the Buyer

42

Billing_State

1..1

Place

Mandatory

string(Max

length:50)

Bangalore

State of the Buyer

43

Billing_Pincode

1..1

pincode

Mandatory

string(Max length:6)

560002

Pincode of the Buyer

44

Billing_Phone

0..1

Phone number

Optional

string(Max

length:12)

080 2223323

contact number of the Buyer

45

Billing_Email

0..1

eMail id

Optional

string(Max

length:50)

[email protected]

Email id of the buyer. This should be provided to help

E-Invoicing system to receive this invoice on mail.

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

23

46

Payee Information (Seller

payment information)

0..1

optional

Header for Payee Information - person to whom

amount is payable. Optional for cases where payment

is to be made to a person other than Supplier

47

Payee_Name

1..1

Payee name

Mandatory

string(Max

length:100)

Name of the person to whom payment is to be made

48

Payee_Financial_Account

1..1

Account Number

Mandatory

string(Max

length:18)

Account number of Payee

49

ModeofPayment

1..1

Payment mode

Mandatory

string(Max length:6)

Cash/Credit/Direct

Transfer

Cash/Credit/Direct Transfer

50

Financial_Institution_Branch

1..1

Financial

Institution

Branch (IFSC

Code)

Mandatory

string(Max

length:11)

A group of business terms to specify Branch of Payee

51

Payment_Terms

0..1

Payment Terms

Optional

string(Max

length:50)

Terms of Payment with the recipient if to be provided

52

Payment_Instruction

0..1

Payment

Instruction

Optional

string(Max

length:50)

A group of business terms providing information

about the payment.

53

Credit_Transfer

0..1

Optional

string(Max

length:50)

A group of business terms to specify credit transfer

payments.

54

Direct_Debit

0..1

Optional

string(Max

length:50)

A group of business terms to specify a direct debit.

55

CreditDays

0..1

Due date of

Credit

Optional

Numeric (Min

length:1 Max

length:3)

30-11-2019

The date when the payment is due. Format "DD-MM-

YYYY".

56

Delivery_Information

1..1

Mandatory

A group of business terms providing information

about where and when the goods and services

invoiced are delivered.

57

DispatchFromDetails

1..1

DISPATCH from

details

Mandatory

Refer A 1.1

24

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

58

ECOM_GSTIN

0..1

eCommerce

GSTIN

Optional

String (Max

length:15)

Mention og E commerce operator is supply is made

through him

59

ECOM_POS

0..1

State code

Optional

String(Max length:2)

29

Mention og E commerce operator is supply is made

through him

60

Invoice Item Details

1..n

Mandatory

61

List {items}

Items

Mandatory

Refer A 1.2

A group of business terms providing information

about the goods and services invoiced.

62

Document Total

1..1

Mandatory

63

TotalDetails

1..1

Bill TotalDetails

Mandatory

Refer A 1.3

0

64

Tax_Total

1..1

Total Tax

Amount

Mandatory

Decimal (10,2)

When tax currency code is provided, two instances of

the tax total must be present, but only one with tax

subtotal.

65

Sum_of_Invoice_line_net_a

mount

0..1

Item level net

amount

optional

Decimal (10,2)

Sum of all Invoice line net amounts in the Invoice.

Must be rounded to maximum 2 decimals.

66

Sum_of_allowances_on_doc

ument_level

0..1

total discount

optional

Decimal (10,2)

Sum of all allowances on document level in the

Invoice. Must be rounded to maximum 2 decimals.

67

Sum_of_charges_on_docum

ent_level

0..1

total other

charges

optional

Decimal (10,2)

Sum of all charges on document level in the Invoice.

Must be rounded to maximum 2 decimals.

68

PreTaxDetails

Break up of the

tax rate at invoice

level

Optional

Refer A 1.3

The total amount of the Invoice without GST. Must be

rounded to maximum 2 decimals.

69

Paid_amount

1..1

Paid amount

Mandatory

Decimal (10,2)

The sum of amounts which have been paid in advance.

Must be rounded to maximum 2 decimals.

70

Amount_due_for_payment

1..1

Payment Due

Mandatory

Decimal (10,2)

The outstanding amount that is requested to be paid.

Must be rounded to maximum 2 decimals.

71

Extra Information

0..1

Optional

72

Tax_Scheme

1..1

GST, Excise,

Custom, VAT

eyc.

Mandatory

String (Max length:4)

GST,CUST, VAT etc..

Mandatory element. Use “GST”

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

25

73

Remarks

0..1

Remarks/Note

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.Such as the

reason for any correction or assignment note in case

the invoice has been factored.

74

Additional_Supporting_Do

cuments

0..n

optional

75

Additional_Supporting_Doc

uments_url

0..1

Supporting

document URLs

optional

String (Max

length:100)

A group of business terms providing information

about additional supporting documents substantiating

the claims made 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_Supporting_Doc

uments

0..1

Supporting

document in

base64 format.

optional

String (Max

length:1000)

A group of business terms providing information

about additional supporting documents substantiating

the claims made 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_or_Cha

rges

0..1

Total Value of

allowances and

charges at invoice

level

optional

Decimal (10,2)

A group of business terms providing information

about allowances or charges applicable at invoice

level as sometime discount or charges may be

applicable on invoice level not on line item level.

78

Eway Bill Details

0..1

Optional

79

Transporter ID

1..1

Transporter Id

Optional

Alphanumeric with

15 characters

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

80

transMode

1..1

Mode of

transportation

Road / Rail

/ Air / Ship

Drop Down -Fixed

1/2/3/4

26

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

81

transDistance

1..1

Distance of

transportation

Decimal (10,2)

20

82

transporterName

0..1

Transporter

Name

string(Max

length:100)

SPURTHI R

83

transDocNo

0..1

Transporter Doc

No

TA120; Mandatory if the mode of transport is other

than by Road

84

transDocDate

0..1

Transporter Doc

Date

string

(DD/MM/YYYY)

21-07-2019

20/9/2017

85

vehicleNo

1..1

Vehicle No

Optional

string(Max

length:20)

KA12KA1234 or KA12K1234 or KA123456 or

KAR1234

86

Signature Detials

0..1

Mandatory

87

DSC

1..1

Digital Signature

of the Document

DSC KEY Hash

an optional field since it is signed by the GSTN Portal

also and data travels thry secured platform

A 1.0 ShipTo Details

0..1

S No

Parameter Name

Description

Field Specifications

Sample Value

1

ShippingTo_Name

1..1

ShippingTo

Legal Name

Mandatory

string(Max

length:60)

Adarsha

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

1

ShippingTo_Name

1..1

ShippingTo

Trade Name

Mandatory

string(Max

length:60)

Adarsha

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

2

ShippingTo_GSTIN

1..1

ShippingTo

GSTIN

Mandatory

string(Max

length:100)

36AABCT2223L1ZF

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

3

ShippingTo_Address1

1..1

ShippingTo

Address1

Mandatory

string(Max

length:50)

Address

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

4

ShippingTo_Address2

0..1

ShippingTo

Address2

Optional

string(Max

length:50)

Address

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

5

ShippingTo_Place

0..1

ShippingTo Place

Optional

string(Max

length:50)

Bangalore

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

¹भाग IIµख ड 3(i)º

भारत का राजप : असाधारण

27

6

ShippingTo_Pincode

1..1

ShippingTo

Pincode

Mandatory

string(Max length:6)

560001

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

7

ShippintTo_State

1..1

ShippintTo State

Mandatory

string(Max

length:100)

Karnataka

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

8

SubsupplyType

Supply Type

Mandatory

String(Max length:2)

Supply/export/Jobwork

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

9

TransactionMode

Transacion Mode

Mandatory

String(Max length:2)

Regula/BilTo/ShipTo

A group of business terms providing information

about the address to which goods and services

invoiced were or are delivered.

A 1.1 DispatchFrom Details

S No

Parameter Name

Description

Field Specifications

Sample Value

1

Company_Name

1..1

Company_Name

Mandatory

string(Max length:60)

ICAI

Detail of person and address wherefrom goods are

dispatched.

2

Address1

1..1

Address1

Mandatory

string(Max

length:100)

Vasanth Nagar

Detail of person and address wherefrom goods are

dispatched.

2

Address2

0..1

Address2

Optional

string(Max

length:100)

Millers Road

Detail of person and address wherefrom goods are

dispatched.

3

City

1..1

Place

Optional

string(Max

length:100)

Bangalore

Detail of person and address wherefrom goods are

dispatched.

4

State

1..1

State

Mandatory

String(Max length:2)

Karnataka

Detail of person and address wherefrom goods are

dispatched.

5

Pincode

1..1

Pincode

Mandatory

string(Max length:6)

560087

Detail of person and address wherefrom goods are

dispatched.

A 1.2 Item Details

1..n

S No

Parameter Name

Description

Field Specifications

Sample Value

1

SLNO

1..1

Serial Number

Mandatory

int

1,2,3