134 DG/2021

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

I

दिल् ली, 8 िनवरी, 2021

I

IV

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सं. 8]

दिल्ली, िुक्रवार, िनवरी 8, 2021/पौष 18, 1942

[रा.रा.रा.क्षे.दि. सं. 264

No. 8]

DELHI, FRIDAY, JANUARY 8, 2021/PAUSHA 18, 1942

[N. C. T. D. No. 264

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-11012021-224326

SG-DL-E-11012021-224326

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

FORM GST INV – 1

(See rules 48)

S.

No.

Technical Field name

Cardin

ality

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 Reference

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/

EXPWP/EXPWOP/DEXP/IS

D/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

mentioned 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 / Credit Note / Debit

Note

Type of the Document

Can be used as Regular for Bill of Supply and Delivery Challan

etc

4

Invoice Num

1..1

Invoice number

Mandatory

string(Max length:16)

Sa/1/2019

It will be as per invoice number rule mentioned in CGST/SGST

rule. Rule to be checked.

5

Invoice Date

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.

7

Reverse charge

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

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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.

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

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

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

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_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

58

ECOM_GSTIN

0..1

eCommerce GSTIN

Optional

String (Max length:15)

Mention og E commerce operator is supply is made through him

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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_

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_

document_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”

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_Doc

uments

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

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

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

trans Mode

1..1

Mode of

transportation

Road / Rail /

Air / Ship

Drop Down -Fixed

1/2/3/4

81

trans Distance

1..1

Distance of

transportation

Decimal (10,2)

20

82

transporter Name

0..1

Transporter Name

string(Max length:100)

SPURTHI R

83

transDoc No

0..1

Transporter Doc No

TA120; Mandatory if the mode of transport is other than by

Road

84

transDoc Date

0..1

Transporter Doc

Date

string (DD/MM/YYYY)

21-07-2019

20/9/2017

85

vehicle No

1..1

Vehicle No

Optional

string(Max length:20)

KA12KA1234 or KA12K1234 or KA123456 or KAR1234

86

Signature Details

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

Shipping To_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

Shipping To_Name

1..1

Shipping To_

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

Shipping To_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

Shipping To_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

Shipping To_Place

0..1

ShippingTo_Place

Optional

string(Max length:50)

Bangalore

A group of business terms providing information about the

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

address to which goods and services invoiced were or are

delivered.

6

Shipping To_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

Shipping To_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

Sub supply Type

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

Mandato

ry

string(Max length:60)

ICAI

Detail of person and address wherefrom goods are dispatched.

2

Address1

1..1

Address 1

Mandato

ry

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

Mandato

ry

String(Max length:2)

Karnataka

Detail of person and address wherefrom goods are dispatched.

5

Pincode

1..1

Pincode

Mandato

ry

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

Mandato

ry

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

IS Service

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

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

6

Barcode

0..1

Item Barcode

Optional

string(Max length:30)

b123

Barcoding if to be provided need to be specified

7

Quantity

1..1

Quantity

Mandato

ry

Decimal (13,3)

10

The quantity of items (goods or services) that is charged in the

Invoice line.

8

Free Qty

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

Mandato

ry

Decimal (10,2)

500.5

The number of item units to which the price applies.

11

Gross Amount

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

Discount Amount

0..1

discount amount

Optional

Decimal (10,2)

The total discount subtracted from the Item gross price to

calculate the Item net price.

13

Pre Tax Amount

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

Assesseeble Value

1..1

net amount

Mandato

ry

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

Mandato

ry

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

Mandato

ry

Decimal(11,2)

A group of business terms providing information about GST

breakdown by different categories, rates and exemption reasons

17

Camt

0..1

CGST Amount as

per item

Mandato

ry

Decimal(11,2)

650.00

18

Samt

0..1

SGST Amount as

per item

Mandato

ry

Decimal(11,2)

650.00

19

Csamt

0..1

CESS Amount as

per item

Optional

Decimal(11,2)

65.00

20

State Cess Amt

0..1

State cess amount

as per item

Optional

Decimal(11,2)

65.00

21

Other Charges

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.

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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

Item Total

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

Serial No Details

0..1

...

Optional

Refer A 1.3.2

A 1.3 Total Details

1..1

Mandato

ry

S

No

Parameter Name

Description

Field Specifications

Sample Value

1

IGST Value

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

CGST Value

0..1

CGST Amount as

per invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

3

SGST Value

0..1

SGST Amount as

per invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

4

CESS Value

0..1

cess Amount as per

invoice

Optional

Decimal(11,2)

Taxable value as per Act to be specified

5

State Cess Value

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

round off 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

Mandato

ry

Decimal(11,2)

The total amount of the Invoice with GST. Must be rounded to

maximum 2 decimals.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

11

A 1.3.1 Batch Details

1..1

S

No

Parameter Name

Description

Field Specifications

Sample Value

1

Batch Name

1..1

Batch

number/name

Mandato

ry

string(Max length:20)

Batch number details are important to be mentioned for certain

set of manufacturers

2

Batch Expiry Date

0..1

Expiry Date

optional

string (DD/MM/YYYY)

Expiry Date of the Batch

3

Warranty Date

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

Serial Number

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

12

DELHI GAZETTE : EXTRAORDINARY

PART IV]

S

No

Parameter Name

Description

Field Specifications

Sample Value

1

Pretax Particulars

Pretax

ledger/particulars

Optional

string(Max length:100)

0

2

Tax On

Pretax on gross

amount or any

other

Optional

Decimal(11,2)

0

3

Amount

Amount

Optional

Decimal(11,2)

0

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[PART IV

DELHI GAZETTE : EXTRAORDINARY

13

FINANCE (REVENUE-I) DEPARTMENT

NOTIFICATION

Delhi, the 8th January, 2021

No. 02/2020–State Tax

No. F. 3(70)/Fin (Rev-I)/2020-21/DS-IV/19.—In exercise of the powers conferred by

section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), Lt. Governor of the

National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi

Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force on the 1^st January, 2020.

2. In the Delhi 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

”.

14

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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

numbershall 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 meaning of

various symbol used in this column:

0..1 : It means this item is optional and even if mentioned cannot 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.

[PART IV

DELHI GAZETTE : EXTRAORDINARY

15

FORM GST INV – 1

(See rules 48)

S.

No.

Technical Field name

Cardin

ality

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

Reference

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/

EXPWP/EXPWOP/DEXP/IS

D/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

mentioned 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 / Credit Note / Debit

Note

Type of the Document

Can be used as Regular for Bill of Supply and Delivery Challan

etc

4

Invoice Num

1..1

Invoice number

Mandatory

string(Max length:16)

Sa/1/2019

It will be as per invoice number rule mentioned in CGST/SGST

rule. Rule to be checked.

5

Invoice Date

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.

7

Reverse charge

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

16

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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.

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/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

[PART IV

DELHI GAZETTE : EXTRAORDINARY

17

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

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_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.