रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
xxxGIDHxxx
xxxGIDExxx
एस.जी.-डी.एल.-अ.-10072021-228232
SG-DL-E-10072021-228232
असाधारण
EXTRAORDINARY
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 188]
दिल्ली, बुधवार, जुलाई 7, 2021/आषाढ़ 16, 1943 [रा.रा.रा.क्षे.दि. सं. 77 No. 188] DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943 [N. C. T. D. No. 77
भाग IV PART IV
राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
IV
दिल्ली, 7 जुलाई, 2021
IV IV .—राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल, दिल्ली माल और सेवा कर अधिनियम, 2017 (2017 का 03) की धारा 164 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, परिषद की सिफारिशों पर, दिल्ली माल और सेवा कर नियम, 2017 का और संशोधन करने के लिए निम्नलिखित नियम बनाती है, अर्थात् :-- 1. (1) इन नियमों का संक्षिप्त नाम दिल्ली माल और सेवा कर (नौवां संशोधन) नियम, 2020 है । (2) ये 30 जुलाई, 2020 से लागू होंगे ।
2. दिल्ली माल और सेवा कर नियम, 2017 में प्रारूप जीएसटी आईएनवी-01 के स्थान पर निम्नलिखित प्रारूप रखा जाएगा, अर्थात् :-
3766 DG/2021
(1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
Format/Schema for e-Invoice
Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references.
Note 2: Field specification Number (Max length: m, n) indicates 'm' places before decimal point and 'n' places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
| Schema (Version 1.1) | |||||||
| Sr. No. | Technical name of the field | Cardinal- ity (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the field | Whether Mandatory/ Optional | Technical Field Specifica- tion | Sample Value of the field | Explanatory Notes |
| 1. | Basic Details | 1..1 | Mandatory | Header for Basic Details | |||
| 1.0 | Version | 1..1 | Version Number | Mandatory String | (Max. Length:6) | 1.1 | This is version of the e- invoice schema. It will be used to keep track of ver- sion of Invoice specifica- tion. |
| 1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory String | (Length:64) | a5c12dca80e7433217… ..ba4013750f2046f229 | This will be a unique ref- erence number for the in- voice. However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field. |
| 1.2 | Supply_Type_Code | 1..1 | Code for Supply Type | Mandatory Enumerated List | B2B/B2C/SEZWP/SEZ WOP/EXP WP/EXPWOP/DEXP | This will be the code to identify type of supply. B2B: Business to Busi- ness B2C: Business to Con- sumer SEZWP: To SEZ with Payment SEZWOP: To SEZ with- out Payment EXPWP: Export with Payment EXPWOP: Export with- out Payment DEXP: Deemed Export | |
| 1.3 | Document_Type_Code | 1..1 | Code for Document Type | Mandatory Enumerated List | INV / CRN / DBN | Type of Document: I NV for Invoice, C RN for Credit Note, D BN for Debit note. | |
| 1.4 | Document_Num | 1..1 | Document Number | Mandatory String | (Max Length:16) | Sa/1/2019 | This is as per relevant rule in CGST/SGST/UTGST Rules. |
| 1.5 | Document_Date | 1..1 | DocumentDate Mandatory String | (DD/MM/YYYY) | 21/07/2019 | The date on which the Invoice was issued. For- mat "DD/MM/YYYY" | |
| 1.6 | Additional_Currency_ Code | 0..1 | Additional Currency Code | Optional | Enumerated List USD, EUR | The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. O ne such additional cur- rency may be used in the invoice, as per list pub- lished under ISO 4217 standard. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ | |
| 1.7 | Reverse_Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
| 1.8 | IGST_Applicability_des pite_Supplier_and_Reci pient_located_in_same_ State/UT | 0..1 | IGST Applica- bility despite Supplier and Recipient lo- cated in same State/UT | Optional | String (Length: 1) | N | To report the scenarios where the supply is chargeable to IGST de- spite the fact that the Supplier and Recipient are located within same State/UT |
| 2. | Document_Period | 0..1 | Optional | Header for Document Period | |||
| 2.1 | Document_Period_Start _Date | 1..1 | Document Period Start Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the start date of the document period (de- livery/invoice period). ( This field is mandatory only if this section is se- lected) |
| 2.2 | Document_Period_End_ Date | 1..1 | Document Period End Date | Mandatory String | (DD/MM/YYYY) | 21/07/2019 | This is the end date of the document period (deliv- ery/invoice period). ( This field is mandatory only if this section is se- lected) |
| 3. | Preceding Document / Contract Reference | 0..1 | Optional | Header for Preceding Document / Contract Reference | |||
| 3.1 | Preceding Document Reference | 0..n | Optional | Sub-header for Preced- ing Document Reference | |||
| 3.1.1 | Preceding_Document_ Number | 1..1 | Preceding Document Number | Mandatory | String (Max length:16) | Sa/1/2019 | This is the reference of original docu- ment/invoice to be pro- vided optionally in the case of debit or credit notes. C redit/Debit notes, against invoices can also be referred here. ( This field is mandatory only if this section is se- lected) |
| 3.1.2 | Preceding_Document_ Date | 1..1 | Date of Pre- ceding Docu- ment | Mandatory | String (DD/MM/YYYY) | 21/07/20 19 | Date of preceding docu- ment/invoice. ( This field is mandatory only if this section is se- lected) |
| 3.1.3 | Other_ Reference | 0..1 | Other Refer- ence | Optional | String (Max length: 20) | KOL01 | This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. |
| 3.2 | Receipt / Contract Ref- erences | 0..n | Optional | Sub-header for Receipt / Contract References | |||
| 3.2.1 | Receipt_Advice_ Reference | 0..1 | Receipt Ad- vice Reference | Optional | String (Max length:20) | CREDIT30 | This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance. |
| 3.2.2 | Receipt_Advice _Date | 0..1 | Date of Re- ceipt Advice | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of issue of receipt advice for advance. |
| 3.2.3 | Ten- der_or_Lot_Reference | 0..1 | Tender or Lot Reference | Optional | String (Max length:20) | TENDERJAN2020 | This reference is kept for mentioning number or de- tails of Lot or Tender, if supplies are made under such Lot or tender. |
| 3.2.4 | Contract_Reference | 0..1 | Contract Reference | Optional | String (Max length:20) | CONT23072019 | This reference is kept for mentioning contract number, if supplies are made under any specific Contract |
| 3.2.5 | External_Reference | 0..1 | External Reference | Optional | String (Max length:20) | EXT23222 | An additional field for provision of any addition- al/external reference number for the supply. |
| 3.2.6 | Project_Reference | 0..1 | Project Reference | Optional | String (Max length:20) | PJTCODE01 | This reference is kept for mentioning project num- ber, if supplies are made under any specific project |
| 3.2.7 | PO _Ref_Num | 0..1 | PO Reference Number | Optional | String (Max length:16) | Vendor PO /1 | This is the reference number of Purchase Or- der |
| 3.2.8 | PO_Ref_Date | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | This is the date of Pur- chase Order. |
| 4. | Supplier Information | 1..1 | Mandatory | Header for Supplier In- formation | |||
| 4.1 | Supplier_Legal_Name | 1..1 | Supplier Legal Name | Mandatory String | (Max. length:100) | XYZ Ltd. | Legal Name, as appearing in PAN of the Supplier |
| 4.2 | Supplier_Trade_ Name 0..1 | Trade Name of Supplier | Optional | String (Max length:100) | ABC Traders | A name by which the Supplier is known, i.e. Business Name, other than legal name | |
| 4.3 | Supplier_GSTIN | 1..1 | GSTIN of Supplier | Mandatory String | (Length:15) | 29AADFV7589C1ZX | GSTIN of the Supplier |
| 4.4 | Supplier_Address1 | 1..1 | Supplier Ad- dress 1 | Mandatory String | (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) |
| 4.5 | Supplier_Address2 | 0..1 | Supplier Ad- dress 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Na- gar | Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any |
| 4.6 | Supplier_Place | 1..1 | Supplier Place Mandatory String | (Max length:50) | Bangalore | Location of the Supplier (City/Town/Village) | |
| 4.7 | Supplier_State_Code | 1..1 | Supplier State Code | Mandatory Enumerated List 29 | State Code of the Suppli- er as per GST System L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ | ||
| 4.8 | Supplier_Pincode | 1..1 | Supplier PIN Code | Mandatory Number | (Length: 6) | 560087 | PIN Code of the Supplier Locality |
| 4.9 | Supplier_Phone | 0..1 | Supplier Phone Optional | String (Max length:12) | 9999999999 | Contact number of the Supplier | |
| 4.10 | Supplier_Email | 0..1 | Supplier e-mail | Optional | String (Max length:100) | [email protected] | e-mail ID of the Suppli- er,as per REGEX (Regu- lar Expressions) pattern |
| 5. | Recipient Information | 1..1 | Mandatory | Header for Recipient In- formation | |||
| 5.1 | Recipient_Legal_Name | 1..1 | Recipient Le- gal Name | Mandatory String (Max. | length:100) | PQR Pvt. Ltd. | It will be legal name of recipient, as per PAN. |
| 5.2 | Recipient_Trade_Name | 0..1 | Recipient Trade Name | Optional | String (Max length:100) | Adarsha | It will be trade name of recipient, if available. |
| 5.3 | Recipient_GSTIN | 1..1 | GSTIN of Recipient | Mandatory String | (Length:15) | 29ABCCR1832C1ZX, URP | GSTIN of the Recipient, if available. U RP: In case of exports or if supplies are made to unregistered persons |
| 5.4 | Place_Of_Supply_State _ Code | 1..1 | Place of Supply (State Code) | Mandatory Enumerated | List | 29, 96 | Code/State Code of Place of Supply as per GST System. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ |
| 5.5 | Recipient_Address1 | 1..1 | Recipient Address 1 | Mandatory String (Max | length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Recipi- ent (Building/Flat no., Road/Street, Locality etc.) |
| 5.6 | Recipient_Address2 | 0..1 | Recipient Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any |
| 5.7 | Recipient_Place | 1..1 | Recipient Place | Mandatory | String (Max length:100) | Mysore | Location of the Recipient (City/Town/Village) |
| 5.8 | Recipient_State_Code | 1..1 | Recipient State Code | Mandatory Enumerated List 29 | Code/State Code of the Recipient. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ | ||
| 5.9 | Recipient_Pincode | 0..1 | Recipient PIN Code | Optional | Number (Length: 6) | 560002 | PIN code of the Recipient locality. I n case of export, Pincode need not be mentioned. |
| 5.10 | Coun- try_Code_of_Export | 0..1 | Country Code of Export | Optional | Enumerated List AN | Code of country of export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ | |
| 5.11 | Recipient_Phone | 0..1 | Recipient Phone | Optional | String (Max length:12) | 0802223323 | Contact number of the Recipient |
| 5.12 | Recipient_email_ID | 0..1 | Recipient e- mail ID | Optional | String (Max length:100) | [email protected] | e-mail ID of the Recipi- ent, as per REGEX (Reg- ular Expressions) pattern |
| 6. | Payee Information | 0..1 | Optional | Header for Payee In- formation | |||
| 6.1 | Payee_Name | 0..1 | Payee Name | Optional | String (Maxlength:100) | Ramesh K | Name of the person to whom payment is to be made |
| 6.2 | Payee_ Bank_Account_Number | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 3868501747262 | Bank Account Number of Payee |
| 6.3 | Mode_of_Payment | 0..1 | Mode of Payment | Optional | String (Max length:18) | Direct Transfer | Mode of Payment:Cash/Credit/ Direct Transfer etc. |
| 6.4 | Bank _Branch_Code | 0..1 | Bank Branch Code | Optional | String (Max length:11) | SBIN9876543 | Indian Financial System Code (IFSC) of Payee's Bank Branch |
| 6.5 | Payment_Terms | 0..1 | Payment Terms | Optional | String (Max length:100) | Text | Terms of Payment, if any, with the Recipient can be provided. |
| 6.6 | Payment_Instruction | 0..1 | Payment Instruction | Optional | String (Max length:100) | Text | Instruction, if any, regard- ing payment can be pro- vided |
| 6.7 | Credit_Transfer_Terms | 0..1 | Credit Transfer Terms | Optional | String (Max length:100) | Text | Terms to specify credit transfer payments. |
| 6.8 | Direct_Debit_Terms | 0..1 | Direct Debit Terms | Optional | String (Max length:100) | Text | Terms, if any, to specify a direct debit. |
| 6.9 | Credit_Days | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. |
| 7. | Delivery_ Information | 0..1 | Optional | Header for Delivery In- formation | |||
| 7.1 | Ship_To_Details | 0..1 | Ship To De- tails | Optional | Refer A 1.0 | Details of location to which the supply has to be delivered. | |
| 7.2 | Dispatch_From_Details 0..1 | Dispatch From Details | Optional | Refer A 1.1 | Details of location from where Supply has to be dispatched. | ||
| 8. | Invoice Item Details | 1..n | Man datory | Header for Invoice Item Details | |||
| 8.1 | Item_List | 1..n | Item List | Mandatory Refer A 1.2 | Provides information about the goods and ser- vices being invoiced. | ||
| 9. | Document Total | 1..1 | Man datory | Header for Document Total Details | |||
| 9.1 | Docu- ment_Total_Details | 1..1 | Document Total Details | Mandatory Refer A 1.3 | Details of document total including taxes. | ||
| 10. | Extra Information | 0..1 | Optional | Header for Extra In- formation | |||
| 10.1 | Tax_Scheme | 1..1 | Tax Scheme | Mandatory | String (Max length: 10) | GST | To specify the tax/levy applicable – GST (This field is mandatory only if this section is selected) |
| 10.2 | Remarks | 0..1 | Remarks | Optional | String (Max length: 100) | New batch Items sub- mitted | A textual note that gives unstructured information that is relevant to the In- voice as a whole e.g. rea- sons for any correction or assignment note in case the invoice has been fac- tored etc. |
| 10.3 | Port_Code | 0..1 | Port Code | Optional | Enumerated List | Alpha numeric | In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice. L ists published and up- dated from time to time at below URLs: E DI Port Codes: https://www.icegate.gov.i n/Webappl/LOCATION_ ENQ N on-EDI Port Codes: https://www.icegate.gov.i n/Webappl/nonlocation_d et_all.jsp |
| 10.4 | Shipping_Bill_Number | 0..1 | Shipping Bill Number | Optional | String (Max length: 20) | Alpha numeric | In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be men- |
| 10.5 | Shipping_Bill_Date | 0..1 | Shipping Bill Date | Optional | String (DD/MM/ YYYY) | 03/12/2020 | Date of Shipping Bill as per Indian Customs EDI System (ICES) |
| 10.6 | Export_Duty_Amount | 0..1 | Export Duty Amount | Optional | Number (Max Length: 12,2) | 1200000.50 | Amount of Export Duty in INR, if any, applicable (in case of invoices for export) |
| 10.7 | Suppli- er_Can_Opt_Refund | 0..1 | Supplier Can Opt Refund | Optional | String (Length: 1) | Y / N | In case of deemed export supplies, this field is for mentioning whether sup- plier can exercise the op- tion of claiming refund or not. |
| 10.8 | ECOM_GSTIN | 0..1 | e-Commerce Operator's GSTIN | Optional | String (Length: 15) | 29ABCCR1832C1CX | GSTIN of e-commerce operator, if supply is made through him/her. |
| 11. | Additional_Supporting _Documents | 0..n | Optional | Header for Additional Supporting Documents | |||
| 11.1 | Addition- al_Supporting_Documen ts_URL | 0..1 | Additional Supporting Documents URL | Optional | String (Max length: 100) | http://www.xyz.com/ab c | This is to enter URL ref- erence of additional sup- porting documents, if any. |
| 11.2 | Additional_Supporting _Documents_base64 | 0..1 | Addition- alSupporting Document in base64 | Optional | String (Max length: 1000) | Base 64 encoded Doc- ument | This is to add any addi- tional document in PDF/Microsoft Word in Base64 encoded format. |
| 11.3 | Additional_Information | 0..1 | Additional In- formation | Optional | String (Max length: 1000) | Free text, remarks, identifiers, etc. | Any additional infor- mation, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific infor- mation, Drug Licence Reg. No., FOB/CIF etc. |
| 12. | E-way Bill Details | 0..1 | Optional | Header for e-way Bill Details | |||
| 12.1 | Transporter_ID | 0..1 | Transporter ID | Option al | String (Length: 15) | 29AADFV7589C1ZO Registration | / Enrolment Number of the transporter ( This field is required if Part-A of E-waybill has to be generated) |
| 12.2 | Trans_Mode | 0..1 | Mode of Transportation | O ptional | Enumerated List 1/2/3/4 | Option to be provided based on mode of transport available on e- Way Bill Portal 1 for Road; 2 for Rail; 3 for Air; 4 for Ship ( This field is required if Part-B of e-way bill is al- so to be generated) | |
| 12.3 | Trans_Distance | 1..1 | Distance of Transportation | Mandatory Number | (Max length: 4) | 200 | Distance of Transporta- tion ( This field is mandatory only if this section is se- lected) |
| 12.4 | Transporter_Name | 0..1 | Transporter Name | Optional | String (Max length: 100) | Sphurthi Transporters | Name of the Transporter |
| 12.5 | Trans_Doc_No. | 0..1 | Transport Document Number | Optional | String (Max length: 15) | As/34/746 | Transport Document Number ( This field is mandatory if |
| 12.6 | Trans_Doc_Date | 0..1 | Transport Document Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of Transport docu- ment. ( This field is mandatory if mode of Transport is Rail or Air or Ship) |
| 12.7 | Vehicle_No. | 0..1 | Vehicle Num- ber | Optional | String (Max. length: 20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | Vehicle Registration Number ( This field is mandatory if mode of Transport is Road) |
| 12.8 | Vehicle_Type | 0..1 | Vehicle Type Optional | Enumeration List | O / R | To mention nature of ve- hicle: O : Over-Dimensional Cargo R : Regular ( This field is mandatory if Part-B of e-way bill is al- so to be generated) | |
| A 1.0 Ship To Details | 0..1 | Optional | Header for Annexure A 1.0:Ship To Details | ||||
| Sr. No. | Parameter Name | Cardinal- ity | Description | Whether optional or mandatory | Field Specifica- tions | Sample Value | Explanatory Notes |
| A.1.0.1 | Ship To_Legal_Name | 1..1 | Ship To Legal Name | Mandatory String | (Max length: 100) | ABC-1 Ltd. | Legal Name of the entity to whom the supplies are shipped to. ( This field is mandatory only if this section is se- lected) |
| A.1.0.2 | Ship To_Trade_Name | 0..1 | Ship To Trade Name | Optional | String (Max length: 100) | XYZ-1 | Trade Name of the entity to whom the supplies are shipped to. |
| A.1.0.3 | Ship To_GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length:15) | 36AABCT2223L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
| A.1.0.4 | Ship To_Address 1 | 1..1 | Ship To Address 1 | Mandatory String (Max | length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 1 of the entity to whom the supplies are shipped to ( This field is mandatory only if this section is se- lected) |
| A.1.0.5 | Ship To_Address 2 | 0..1 | Ship To Address 2 | Optional | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 2, if any, of the entity to whom the sup- plies are shipped to |
| A.1.0.6 | Ship To_Place | 1..1 | Ship To Place Mandatory String (Max | length: 100) | Bangalore | Place (City/Town/Village) of entity to whom the sup- plies are shipped to. ( This field is mandatory only if this section is se- lected) | |
| A.1.0.7 | Ship To_Pincode | 1..1 | Ship To Pincode | Mandatory Number(Max | length: 6) | 560001 | PIN code of the location to which the supplies are shipped to. ( This field is mandatory only if this section is se- lected) |
| A.1.0.8 | Ship_To_State_Code | 1..1 | Ship To State Code | Mandatory Enumerated List 29 | Code/State Code (as per GST System) to which the supplies are shipped to. L ist published and updated | ||
| A 1.1 Dispatch From Details 0..1 | O ptional | ||||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether mandato- ry or op- tional | Field Specific ations | Sample Value | |
| A.1.1.1 | DispatchFrom_Name | 1..1 Dispatch From Name | Mandatory String | (Max length:100) | XYZ-2 | ||
| A.1.1.2 | DispatchFrom_Address1 | 1..1 Dispatch From Address1 | Mandatory String | (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apart- ments, Vasanth Nagar | ||
| A.1.1.3 | DispatchFrom_Address2 | 0..1 Dispatch From Address2 | Optional | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apart- ments, Vasanth Nagar | ||
| A.1.1.4 | DispatchFrom_Place | 1..1 Dispatch From Place | Mandatory String | (Max length: 100) | Bangalore | ||
| A.1.1.5 | DispatchFrom_State_Code | 1..1 Dispatch From State Code | Mandatory Enumerated List 29 | ||||
| A.1.1.6 | DispatchFrom_Pincode | 1..1 Dispatch From Pincode | Mandatory Number | (Length: 6) | 560087 | ||
| A 1.2 | ItemDetails | 1..n | Mandato- ry | ||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether mandato- ry or op- tional | Field Specifica- tions | Sample Value | |
| A.1.2.1 | Sl_No. | 1..1 Serial | Number | Mandatory String | (Max length: 6) | 1,2,3 | |
| A.1.2.2 | Item_Description | 0..1 Item | Descrip- tion | Optional | String (Max length: 300) | Mobile | |
| A.1.2.3 | Is_Service | 1..1 Service | Mandatory String | (Length: 1) | Y/N | ||
| A.1.2.4 | HSN_Code | 1..1 HSN Code | Mandatory | String (Max length: 8) | 1122 | ||
| A.1.2.5 | Batch Details | 0..1 | Optional | Refer A 1.4 | Some manufacturers may mention batch de- tails (in Section A 1.4) | ||
| A.1.2.6 | Barcode | 0..1 Barcode | Optional | String (Max length: 30) | b123 | Barcode, if any, of the item. | |
| A.1.2.7 | Quantity | 0..1 Quantity | Optional | Number (Max length: 10,3) | 10 | The quantity of items to be mentioned in the in- voice. T his is mandatory only in case of goods. | |
| A.1.2.8 | Free_Qty | 0..1 Free Quantity Optional | Number (Max length: 10,3) | 99 | Quantity of item(s), if any, given free of charge (FOC) | ||
| A.1.2.9 | Unit_Of_Measurement | 0..1 Unit of Meas- urement | Optional | String (Max length: 8) | Box | The Unit of Measurement (UOM), if any, applicable on invoiced goods. | |
| A.1.2.10 Item_Price | 1..1 Item Price | Mandatory Number | (Max length : 12,3) | 500.5 | Price per unit item. | ||
| A.1.2.11 Gross_Amount | 1..1 Gross Amount Mandatory Number | (Max length : 12,2) | 5000 | The gross price of an item (cost multiplied by quantity -rounded off to 2 decimal), exclusive of taxes. | |||
| A.1.2.12 Item_Discount_Amount | 0..1 Item Discount Amount | Optional | Number (Max length: 12,2) | 10.25 | Discount amount, if any, for the item. | ||
| A.1.2.13 Pre_Tax_Value | 0..1 Pre-Tax Value Optional | Number (Max length: 12,2) | 99.00 | If pre-tax value is differ- ent from taxable value, mention the pre-tax value and taxable values sepa- rately. I n some cases, the pre-tax value may be different from taxable value. F or example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, as- suming exchange value of old phone is 4,000. A nother example is in the case of real estate where pre-tax value may be dif- ferent from taxable value. | |||
| A.1.2.14 Item_Taxable_Value | 1..1 Item | Taxable Value | Mandatory Number | (Max length: 12,2) | 5000 | This is the value on which tax is computed. Value cannot be negative. | |
| A.1.2.15 GST_Rate | 1..1 GST Rate | Mandatory Number (Max | length: 3,3) | 5 | The GST rate, represent- ed as percentage that ap- plies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. | ||
| A.1.2.16 IGST_Amt | 0..1 IGST Amount Optional | Number (Max Length: 12,2) | 999.45 | Amount of IGST payable per item(rounded off to 2 decimals). If IGST is re- ported, then CGST & SGST/UTGST will be blank. For taxable sup- plies, either IGST or CGST &SGST/UTGST should be reported. | |||
| A.1.2.17 CGST_Amt | 0..1 CGST Amount Optional | Number (Max Length: 12,2) | 650.00 | Amount of CGST payable per item(rounded off to 2 decimals). | |||
| A.1.2.18 SGST_UTGST Amt | 0..1 SGST/UTGST Amount | Optional | Number (Max length: 12,2) | 650.00 | Amount of SGST/UTGST payable per item(rounded off to 2 decimals). I f SGST/UTGST is re- ported, then CGST must be reported and IGST will be blank. | ||
| A1.2.19 | Comp_Cess_Rate_Ad_ valorem | 0..1 Compensation Cess Rate, Ad_Valorem | Optional | Number (Max length:3,3) | 2.5% | Ad valoremRate of GST Compensation Cess, ap- plicable, if any | |
| A1.2.20 | Comp_Cess_Amt_ Ad_Valorem | 0..1 Compensation Cess Amount, Ad Valorem | Optional | Number (Max length: 12,2) | 56.00 | GST Compensation Cess amount, ad valorem (rounded off to 2 deci- mals) (based on value of the item) | |
| A1.2.21 | Comp_Cess_Amt_Non_Ad_V alorem | 0..1 Compensation Cess Amount, Non ad val- orem | Optional | Number (Max length:12,2) | 23.00 | GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) | |
| A1.2.22 | State_Cess_Rate_ad_ valorem | 0..1 State | Cess Rate, Ad Val- orem | Optional | Number (Max length: 3,3) | 1.5 % | Ad valorem Rate of State/UT Cess, applica- ble, if any |
| A1.2.23 | State_Cess_Amt_Ad_ Valorem | 0..1 State Cess | Amount, ad val- orem | Optional | Number (Max length: 12,2) | 43.00 | State/UT Cess amount, ad valorem (based on value of the item) |
| A1.2.24 | State_Cess_Amt_Non_Ad_ Valorem | 0..1 State Cess | Amount, nonad valorem | Optional | Number (Max length: 12,2) | 12.00 | State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quan- tity, number etc.) |
| A.1.2.25 Other_Charges_Item_Level | 0..1 Other Charges (item level) | Optional | Number (Max length: 12,2) | 874.95 | Any other charges appli- cable at item level. T hese may not be part of taxable value, e.g. in case of pure agent reimburse- ment. | ||
| A.1.2.26 Purchase_ | Order_Line_Reference | 0..1 Purchase Order Line Reference | Optional | String (Max length: 50) | 746/ABC/01 | Reference of Purchase Order Line | |
| A.1.2.27 | Item_Total_Amt | 1..1 Item | Total Amount | Mandatory Number | (Max length: 12,2) | 5000 | The item total value that includes all taxes, cesses, as well as other charges. H owever, this value ex- cludes discount, if any. |
| A.1.2.28 Origin_Country_Code | 0..1 Code | of Country of Origin | Optional | Enumerated List DZ | This is to specify country of origin of the item, e.g. mobile phone sold in In- dia could be manufac- tured in other country; C ode of country of export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system (ICES). L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ | ||
| A.1.2.29 | Unique_Serial_Number | 0..1 Unique Serial Number | Optional | String (Max length: 20) | 553 | Serial number, in case of each item having a unique number. | |
| A.1.2.30 Product_Attribute_Details | 0 ..n | O ptional | R efer A.1.5 | Attribute details of prod- uct | |||
| A 1.3 Document Total Details | 1..1 | Manda- tory | Header for Annexure A 1.3:Document Total De- tails | ||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | Explanatory Notes |
| A.1.3.1 | Taxable_Value_Total | 1..1 Total | Taxable Value | Mandato- ry | Number (Max length: 14,2) | 768439.35 | This is the sum of the taxable values of all the items in the document. |
| A.1.3.2 | IGST_Amt_Total | 0..1 Total | IGST Amount | Optional | Number (Max length : 14,2) | 265.50 | Total IGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as 'optional' |
| A.1.3.3 | CGST_Am_Total | 0..1 Total CGST | Amount | Optional | Number (Max length: 14,2) | 65.45 | Total CGST amount for the invoice. A ppropriate taxes based on rule will be applicable. F or example, either of CGST & SGST/UTGST or IGST will be mandato- ry. A s this is conditional mandatory, it is marked as 'optional' |
| A.1.3.4 | SGST_UTGST_Amt_Total | 0..1 Total | SGST/UTGST Amount | Optional | Number (Max length : 14,2) | 65.45 | Total SGST/UTGST amount for the invoice. A ppropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandato- ry. A s it is conditional man- datory, it is marked as 'optional' |
| A.1.3.5 | Comp_Cess_Amt_Total | 0..1 Total Compen- sation Cess Amount | Optional | Number (Max length : 14,2) | 24.95 | Total GST Compensation Cess amount for the in- voice (ad valorem as well as non-ad valorem) | |
| A.1.3.6 | State_Cess_Amt_Total | 0..1 Total | State Cess Amount | Optional | Number (Max length : 14,2) | 5.45 | Total State cess amount for the invoice (ad val- orem as well as non-ad valorem) |
| A.1.3.7 | Discount_ Amt_Invoice_Level 0..1 Invoice | Level Discount Amount | Optional Number | (Max length: 14,2) | 100.00 | This is Discount Amount, if any, applicable on total invoice value | |
| A.1.3.8 | Other_ Charges_Invoice_Level | 0..1 Other Charges (Invoice Level) | Optional Number | (Max length: 14,2) | 200.00 | This is Other charges, if any, applicable on total invoice value | |
| A.1.3.9 | Round_Off_Amount | 0..1 | Round Off Amount | Optional | Number (Max length: 2,2) | 31.21 | This is round off amount of total invoice value |
| A.1.3.10 Total_Invoice_Value_INR | 1..1 Total | Invoice Value in INR | Mandato- ry | Number (Max length: 14,2) | 745249678.50 | The total value of invoice including taxes/GST and rounded to two decimals maximum. | |
| A.1.3.11 Total_Invoice_Value_FCNR | 0..1 Total | Invoice Value in FCNR | Optional Number | (Max length: 14,2) | $5729.65 | The total value of invoice in Additional Currency | |
| A.1.3.12 Paid_Amount | 0..1 Paid Amount | Optional Number | (Max length:14,2) | 8463.50 | The amount, if any, which has been paid in advance. I t must be rounded to maximum 2 decimals. | ||
| A.1.3.13 | Amount_Due_ | 0..1 Amount Due | Optional Number | (Max length:14,2) | 98789.50 | The outstanding amount due for payment. It must be rounded to maximum 2 decimals. | |
| A 1.4 Batch Details | 0..1 | Optional | Header for Annexure A 1.4:Batch Details | ||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | Explanatory Notes |
| A.1.4.1 | Batch_Number | 1..1 Batch Number Mandato- | ry | String (Max Length: 20) | 673927 | Certain set of manufac- turers may mention batch number details. (This field is mandatory only if this section is selected) | |
| A.1.4.2 | Batch_Expiry_ Date | 0..1 Batch | Expiry Date | Optional String | (DD/MM/YYYY) | 21/11/2019 | Expiry Date of the Batch, if any |
| A.1.4.3 | Warranty_Date | 0..1 Warranty Date Option | al | String (DD/MM/YYYY) | 21/11/2019 | Warranty date for the Item, if any. | |
| A 1.5 Attribute | Details of Item | 0..n | Optional | Header for Annexure A 1.5:Attribute Details of Item | |||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | Explanatory notes |
| A.1.5.1 | Attribute_Name | 0..1 Attribute Name Optional String | (Max Length: 100) | Colour | Attribute Name of the item. | ||
| A.1.5.2 | Attribute_Value | 0..1 Attribute Value Optional String | (Max Length: 100) | Red, green, etc. | Attribute Value of item.". |
राष्ट्रीय राजधानी क्षेत्र दिल्ली के उपराज्यपाल के आदेश से तथा उनके नाम पर
मनोज कुमार, उप सचिव-IV (वित्त) मूल नियम सं.फा. 03(10)/वित्त (राजस्व-I)/2020-21/डीएस-VI/342, तारीख 22 जून, 2017
द्वारा प्रकाशित अधिसूचना तारीख 22 जून, 2017 द्वारा दिल्ली के राजपत्र, असाधारण, भाग-IV में प्रकाशित किये गए और सं.फा. 03(96)/वित्त (व्यय-IV)/2021-22/डीएस-IV/534. तारीख 07/07/2021 द्वारा प्रकाशित अधिसूचना सं. 58/2020-राज्य कर, तारीख 07/07/2021 द्वारा अंतिम संशोधन किया गया । FINANCE (EXPENDITURE-IV) DEPARTMENT
NOTIFICATION
Delhi, the 7th July, 2021
No. 60/2020– State Tax
No. F. 3(97)/Fin.(Exp-IV)/2021-22/DS-IV/535.— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—
14 DELHI GAZETTE : EXTRAORDINARY PART IV]1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2020.
(2) They shall come into force on the 30th day of July, 2020.
2. In the Delhi Good sand Services Tax Rules, 2017, for FORM GSTINV-01, the following form shall be substituted, namely:—
―FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references.
Note 2:Field specification Number (Max length: m, n) indicates 'm' places before decimal point and 'n' places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
| Schema (Version 1.1) | |||||||
| Sr. No. | Technical name of the field | Cardinal- ity (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the field | Whether Mandatory/ Optional | Technical Field Specifica- tion | Sample Value of the field | Explanatory Notes |
| 1. | Basic Details | 1..1 | Mandatory | Header for Basic Details | |||
| 1.0 | Version | 1..1 | Version Number | Mandatory String | (Max. Length:6) | 1.1 | This is version of the e- invoice schema. It will be used to keep track of ver- sion of Invoice specifica- tion. |
| 1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory String | (Length:64) | a5c12dca80e7433217… ..ba4013750f2046f229 | This will be a unique ref- erence number for the in- voice. However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field. |
| 1.2 | Supply_Type_Code | 1..1 | Code for Supply Type | Mandatory Enumerated List | B2B/B2C/SEZWP/SEZ WOP/EXP WP/EXPWOP/DEXP | This will be the code to identify type of supply. B2B: Business to Busi- ness | |
| 1.3 | Docu- ment_Type_Code | 1..1 | Code for Document Type | Mandatory Enumerated List | INV / CRN / DBN | Type of Document: I NV for Invoice, C RN for Credit Note, D BN for Debit note. | |
| 1.4 | Document_Num | 1..1 | Document Number | Mandatory String | (Max Length:16) | Sa/1/2019 | This is as per relevant rule in CGST/SGST/UTGST Rules. |
| 1.5 | Document_Date | 1..1 | Document Date | Mandatory String | (DD/MM/YYYY) | 21/07/2019 | The date on which the Invoice was issued. For- mat "DD/MM/YYYY" |
| 1.6 | Additional_Currency_ Code | 0..1 | Additional Currency Code | Optional | Enumerated List USD, EUR | The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. O ne such additional cur- rency may be used in the invoice, as per list pub- lished under ISO 4217 standard. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ | |
| 1.7 | Reverse_Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
| 1.8 | IGST_Applicability_d es- pite_Supplier_and_Re cipi- ent_located_in_same_ State/UT | 0..1 | IGST Applica- bility despite Supplier and Recipient lo- cated in same State/UT | Optional | String (Length: 1) | N | To report the scenarios where the supply is chargeable to IGST de- spite the fact that the Supplier and Recipient are located within same State/UT |
| 2. | Document_Period | 0..1 | Optional | Header for Document Period | |||
| 2.1 | Docu- ment_Period_Start _Date | 1..1 | Document Period Start Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the start date of the document period (de- livery/invoice period). ( This field is mandatory only if this section is se- lected) |
| 2.2 | Docu- ment_Period_End_ Date | 1..1 | Document Period End Date | Mandatory String | (DD/MM/YYYY) | 21/07/2019 | This is the end date of the document period (deliv- ery/invoice period). ( This field is mandatory only if this section is se- lected) |
| 3. | Preceding Document / Contract Reference | 0..1 | Optional | Header for Preceding Document / Contract Reference | |||
| 3.1 | Preceding Document 0..n Reference | Optional | Sub-header for Preced- ing Document Reference | ||||
| 3.1.1 | Preceding_Document_ Number | 1..1 | Preceding Document Number | Mandatory | String (Max length:16) | Sa/1/2019 | This is the reference of original docu- ment/invoice to be pro- vided optionally in the case of debit or credit notes. C redit/Debit notes, against invoices can also be referred here. ( This field is mandatory only if this section is se- lected) |
| 3.1.2 | Preceding_Document_ Date | 1..1 | Date of Pre- ceding Docu- ment | Mandatory | String (DD/MM/YYYY) | 21/07/20 19 | Date of preceding docu- ment/invoice. ( This field is mandatory only if this section is se- lected) |
| 3.1.3 | Other_ Reference | 0..1 | Other Refer- ence | Optional | String (Max length: 20) | KOL01 | This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. |
| 3.2 | Receipt / Contract References | 0..n | Optional | Sub-header for Receipt / Contract References | |||
| 3.2.1 | Receipt_Advice_ Reference | 0..1 | Receipt Ad- vice Reference | Optional | String (Max length:20) | CREDIT30 | This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance. |
| 3.2.2 | Receipt_Advice _Date 0..1 | Date of Re- ceipt Advice | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of issue of receipt advice for advance. | |
| 3.2.3 | Tender_or_Lot_ Reference | 0..1 | Tender or Lot Reference | Optional | String (Max length:20) | TENDERJAN2020 | This reference is kept for mentioning number or de- tails of Lot or Tender, if supplies are made under such Lot or tender. |
| 3.2.4 | Contract_Reference | 0..1 | Contract Reference | Optional | String (Max length:20) | CONT23072019 | This reference is kept for mentioning contract number, if supplies are made under any specific Contract |
| 3.2.5 | External_Reference | 0..1 | External Reference | Optional | String (Max length:20) | EXT23222 | An additional field for provision of any addition- al/external reference number for the supply. |
| 3.2.6 | Project_Reference | 0..1 | Project Reference | Optional | String (Max length:20) | PJTCODE01 | This reference is kept for mentioning project num- ber, if supplies are made under any specific project |
| 3.2.7 | PO _Ref_Num | 0..1 | PO Reference Number | Optional | String (Max length:16) | Vendor PO /1 | This is the reference number of Purchase Or- der |
| 3.2.8 | PO_Ref_Date | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | This is the date of Pur- chase Order. |
| 4. | Supplier Information | 1..1 | Mandatory | Header for Supplier In- formation | |||
| 4.1 | Supplier_Legal_Name 1..1 | Supplier Legal Name | Mandatory String | (Max. length:100) | XYZ Ltd. | Legal Name, as appearing in PAN of the Supplier | |
| 4.2 | Supplier_Trade_ Name | 0..1 | Trade Name of Supplier | Optional | String (Max length:100) | ABC Traders | A name by which the Supplier is known, i.e. Business Name, other than legal name |
| 4.3 | Supplier_GSTIN | 1..1 | GSTIN of Supplier | Mandatory String | (Length:15) | 29AADFV7589C1ZX | GSTIN of the Supplier |
| 4.4 | Supplier_Address1 | 1..1 | Supplier Ad- dress 1 | Mandatory String | (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) |
| 4.5 | Supplier_Address 2 | 0..1 | Supplier Ad- dress 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Na- gar | Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any |
| 4.6 | Supplier_Place | 1..1 | Supplier Place Mandatory String | (Max length:50) | Bangalore | Location of the Supplier (City/Town/Village) | |
| 4.7 | Supplier_State_Code | 1..1 | Supplier State Code | Mandatory Enumerated List 29 | State Code of the Suppli- er as per GST System L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ | ||
| 4.8 | Supplier_Pincode | 1..1 | Supplier PIN Code | Mandatory Number | (Length: 6) | 560087 | PIN Code of the Supplier Locality |
| 4.9 | Supplier_Phone | 0..1 | Supplier Phone Optional | String (Max length:12) | 9999999999 | Contact number of the Supplier | |
| 4.10 | Supplier_Email | 0..1 | Supplier e-mail | Optional | String (Max length:100) | [email protected] | e-mail ID of the Suppli- er,as per REGEX (Regu- lar Expressions) pattern |
| 5. | Recipient Information | 1..1 | Mandatory | Header for Recipient In- formation | |||
| 5.1 | Recipi- ent_Legal_Name | 1..1 | Recipient Le- gal Name | Mandatory String (Max. | length:100) | PQR Pvt. Ltd. | It will be legal name of recipient, as per PAN. |
| 5.2 | Recipi- ent_Trade_Name | 0..1 | Recipient Trade Name | Optional | String (Max length:100) | Adarsha | It will be trade name of recipient, if available. |
| 5.3 | Recipient_GSTIN | 1..1 | GSTIN of Recipient | Mandatory String | (Length:15) | 29ABCCR1832C1ZX, URP | GSTIN of the Recipient, if available. U RP: In case of exports or if supplies are made to unregistered persons |
| 5.4 | Place_Of_Supply_Stat e_ Code | 1..1 | Place of Supply (State Code) | Mandatory Enumerated | List | 29, 96 | Code/State Code of Place of Supply as per GST System. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ |
| 5.5 | Recipient_Address1 | 1..1 | Recipient Address 1 | Mandatory String (Max | length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Recipi- ent (Building/Flat No., Road/Street, Locality etc.) |
| 5.6 | Recipient_Address2 | 0..1 | Recipient Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any |
| 5.7 | Recipient_Place | 1..1 | Recipient Place | Mandatory | String (Max length:100) | Mysore | Location of the Recipient (City/Town/Village) |
| 5.8 | Recipient_State_Code 1..1 | Recipient State Code | Mandatory Enumerated List 29 | Code/State Code of the Recipient. L ist published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ | |||
| 5.9 | Recipient_Pincode | 0..1 | Recipient PIN Code | Optional | Number (Length: 6) | 560002 | PIN code of the Recipient locality. I n case of export, Pincode need not be mentioned. |
| 5.10 | Country_Code_of_ Export | 0..1 | Country Code of Export | Optional | Enumerated List AN | Code of country of export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system. L ist published and updat- | |
| 5.11 | Recipient_Phone | 0..1 | Recipient Phone | Optional | String (Max length:12) | 0802223323 | Contact number of the Recipient |
| 5.12 | Recipient_email_ID | 0..1 | Recipient e- mail ID | Optional | String (Max length:100) | [email protected] | e-mail ID of the Recipi- ent, as per REGEX (Reg- ular Expressions) pattern |
| 6. | Payee Information | 0..1 | Optional | Header for Payee In- formation | |||
| 6.1 | Payee_Name | 0..1 | Payee Name | Optional | String (Max length:100) | Ramesh K | Name of the person to whom payment is to be made |
| 6.2 | Payee_ Bank_Account_Numb er | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 3868501747262 | Bank Account Number of Payee |
| 6.3 | Mode_of_Payment | 0..1 | Mode of Payment | Optional | String (Max length:18) | Direct Transfer | Mode of Payment:Cash/Credit/ Direct Transfer etc. |
| 6.4 | Bank _Branch_Code | 0..1 | Bank Branch Code | Optional | String (Max length:11) | SBIN9876543 | Indian Financial System Code (IFSC) of Payee's Bank Branch |
| 6.5 | Payment_Terms | 0..1 | Payment Terms | Optional | String (Max length:100) | Text | Terms of Payment, if any, with the Recipient can be provided. |
| 6.6 | Payment_Instruction | 0..1 | Payment Instruction | Optional | String (Max length:100) | Text | Instruction, if any, regard- ing payment can be pro- vided |
| 6.7 | Cred- it_Transfer_Terms | 0..1 | Credit Transfer Terms | Optional | String (Max length:100) | Text | Terms to specify credit transfer payments. |
| 6.8 | Direct_Debit_Terms | 0..1 | Direct Debit Terms | Optional | String (Max length:100) | Text | Terms, if any, to specify a direct debit. |
| 6.9 | Credit_Days | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. |
| 7. | Delivery_ Information | 0..1 | Optional | Header for Delivery In- formation | |||
| 7.1 | Ship_To_Details | 0..1 | Ship To De- tails | Optional | Refer A 1.0 | Details of location to which the supply has to be delivered. | |
| 7.2 | Dispatch_From_ Details | 0..1 | Dispatch From Details | Optional | Refer A 1.1 | Details of location from where Supply has to be dispatched. | |
| 8. | Invoice Item Details | 1..n | Man datory | Header for Invoice Item Details | |||
| 8.1 | Item_List | 1..n | Item List | Mandatory Refer A 1.2 | Provides information about the goods and ser- vices being invoiced. | ||
| 9. | Document Total | 1..1 | Man datory | Header for Document Total Details | |||
| 9.1 | Document_Total_ Details | 1..1 | Document Total Details | Mandatory Refer A 1.3 | Details of document total including taxes. | ||
| 10. | Extra Information | 0..1 | Optional | Header for Extra In- formation | |||
| 10.1 | Tax_Scheme | 1..1 | Tax Scheme | Mandatory | String (Max length: 10) | GST | To specify the tax/levy applicable – GST (This field is mandatory only if this section is selected) |
| 10.2 | Remarks | 0..1 | Remarks | Optional | String (Max length: 100) | New batch Items sub- mitted | A textual note that gives unstructured information that is relevant to the In- voice as a whole e.g. rea- sons for any correction or assignment note in case the invoice has been fac- tored etc. |
| 10.3 | Port_Code | 0..1 | Port Code | Optional | Enumerated List | Alpha numeric | In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System |
| 10.4 | Shipping_Bill_Number 0..1 | Shipping Bill Number | Optional | String (Max length: 20) | Alpha numeric | In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be men- tioned, if applicable and available at the time of reporting e-invoice. | |
| 10.5 | Shipping_Bill_Date | 0..1 | Shipping Bill Date | Optional | String (DD/MM/ YYYY) | 03/12/2020 | Date of Shipping Bill as per Indian Customs EDI System (ICES) |
| 10.6 | Export_Duty_Amount | 0..1 | Export Duty Amount | Optional | Number (Max Length: 12,2) | 1200000.50 | Amount of Export Duty in INR, if any, applicable (in case of invoices for export) |
| 10.7 | Suppli- er_Can_Opt_Refund | 0..1 | Supplier Can Opt Refund | Optional | String (Length: 1) | Y / N | In case of deemed export supplies, this field is for mentioning whether sup- plier can exercise the op- tion of claiming refund or not. |
| 10.8 | ECOM_GSTIN | 0..1 | e-Commerce Operator's GSTIN | Optional | String (Length: 15) | 29ABCCR1832C1CX | GSTIN of e-commerce operator, if supply is made through him/her. |
| 11. | Addition- al_Supporting_ Documents | 0..n | Optional | Header for Additional Supporting Documents | |||
| 11.1 | Additioal_Supporting_ Documents_URL | 0..1 | Additional Supporting Documents URL | Optional | String (Max length: 100) | http://www.xyz.com/ab c | This is to enter URL ref- erence of additional sup- porting documents, if any. |
| 11.2 | Additional_Supporting _Documents_base 64 | 0..1 | Addition- alSupporting Document in base 64 | Optional | String (Max length: 1000) | Base 64 encoded Doc- ument | This is to add any addi- tional document in PDF/Microsoft Word in Base64 encoded format. |
| 11.3 | Addition- al_Information | 0..1 | Additional In- formation | Optional | String (Max length: 1000) | Free text, remarks, identifiers, etc. | Any additional infor- mation, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific infor- mation, Drug Licence Reg. No., FOB/CIF etc. |
| 12. | E-way Bill Details | 0..1 | Optional | Header for e-way Bill Details | |||
| 12.1 | Transporter_ID | 0..1 | Transporter ID | Option al | String (Length: 15) | 29AADFV7589C1ZO Registration | / Enrolment Number of the transporter ( This field is required if Part-A of E-waybill has to be generated) |
| 12.2 | Trans_Mode | 0..1 | Mode of Transportation | O ptional | Enumerated List 1/2/3/4 | Option to be provided based on mode of transport available on e- Way Bill Portal 1 for Road; | |
| 12.3 | Trans_Distance | 1..1 | Distance of Transportation | Mandatory Number | (Max length: 4) | 200 | Distance of Transporta- tion ( This field is mandatory only if this section is se- lected) |
| 12.4 | Transporter_Name | 0..1 | Transporter Name | Optional | String (Max length: 100) | Sphurthi Transporters | Name of the Transporter |
| 12.5 | Trans_Doc_No. | 0..1 | Transport Document Number | Optional | String (Max length: 15) | As/34/746 | Transport Document Number ( This field is mandatory if mode of Transport is Rail or Air or Ship) |
| 12.6 | Trans_Doc_Date | 0..1 | Transport Document Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of Transport docu- ment. ( This field is mandatory if mode of Transport is Rail or Air or Ship) |
| 12.7 | Vehicle_No. | 0..1 | Vehicle Num- ber | Optional | String (Max. length: 20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | Vehicle Registration Number ( This field is mandatory if mode of Transport is Road) |
| 12.8 | Vehicle_Type | 0..1 | Vehicle Type Optional | Enumeration List | O / R | To mention nature of ve- hicle: O : Over-Dimensional Cargo R : Regular ( This field is mandatory if Part-B of e-way bill is al- so to be generated) | |
| A 1.0 Ship To Details | 0..1 | Optional | Header for Annexure A 1.0: Ship To Details | ||||
| Sr. No. | Parameter Name | Cardinal- ity | Description | Whether optional or mandatory | Field Specifica- tions | Sample Value | Explanatory Notes |
| A.1.0.1 | Ship To_Legal_Name | 1..1 | Ship To Legal Name | Mandatory String | (Max length: 100) | ABC-1 Ltd. | Legal Name of the entity to whom the supplies are shipped to. ( This field is mandatory only if this section is se- lected) |
| A.1.0.2 | Ship To_Trade_Name | 0..1 | Ship To Trade Name | Optional | String (Max length: 100) | XYZ-1 | Trade Name of the entity to whom the supplies are shipped to. |
| A.1.0.3 | Ship To_GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length:15) | 36AABCT2223L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
| A.1.0.4 | Ship To_Address 1 | 1..1 | Ship To Address 1 | Mandatory String (Max | length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 1 of the entity to whom the supplies are shipped to ( This field is mandatory only if this section is se- lected) |
| A.1.0.5 | Ship To_Address 2 | 0..1 | Ship To Address 2 | Optional | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 2, if any, of the entity to whom the sup- plies are shipped to |
| A.1.0.6 | Ship To_Place | 1..1 | Ship To Place Mandatory String (Max | length: 100) | Bangalore | ||
| A.1.0.7 | Ship To_Pincode | 1..1 | Ship To Pincode | Mandatory Number(Max | length: 6) | 560001 | |
| A.1.0.8 | Ship_To_State_Code | 1..1 | Ship To State Code | Mandatory Enumerated List 29 | |||
| A 1.1 Dispatch | From De- tails | 0..1 | O ptional | ||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether mandato- ry or op- tional | Field Specific ations | Sample Value | |
| A.1.1.1 | DispatchFrom_Name | 1..1 Dispatch From Name | Mandatory String | (Max length:100) | XYZ-2 | ||
| A.1.1.2 | DispatchFrom_Address1 | 1..1 Dispatch From Address 1 | Mandatory String | (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apart- ments, Vasanth Nagar | ||
| A.1.1.3 | DispatchFrom_Address 2 | 0..1 Dispatch From Address 2 | Optional | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apart- ments, Vasanth Nagar | ||
| A.1.1.4 | DispatchFrom_Place | 1..1 Dispatch From Place | Mandatory String | (Max length: 100) | Bangalore | ||
| A.1.1.5 | DispatchFrom_State_Code | 1..1 Dispatch From State Code | Mandatory Enumerated List 29 | ||||
| A.1.1.6 | DispatchFrom_Pincode | 1..1 Dispatch From Pincode | Mandatory Number | (Length: 6) | 560087 | ||
| A 1.2 | ItemDetails | 1..n | Mandato- ry | Header for Annexure A 1.2:Item Details | |||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether mandato- ry or op- tional | Field Specifica- tions | Sample Value | Explanatory Notes |
| A.1.2.1 | Sl_No. | 1..1 Serial | Number | Mandatory String | (Max length: 6) | 1,2,3 | Serial number of the item |
| A.1.2.2 | Item_Description | 0..1 Item | Descrip- tion | Optional | String (Max length: 300) | Mobile | Description of the item |
| A.1.2.3 | Is_Service | 1..1 Service | Mandatory String | (Length: 1) | Y/N | Specify whether supply is service or not. | |
| A.1.2.4 | HSN_Code | 1..1 HSN Code | Mandatory | String (Max length: 8) | 1122 | To enter applicable HSN / SAC Code of Goods / Service | |
| A.1.2.5 | Batch Details | 0..1 | Optional | Refer A 1.4 | Some manufacturers may mention batch de- tails (in Section A 1.4) | ||
| A.1.2.6 | Barcode | 0..1 Barcode | Optional | String (Max length: 30) | b123 | Barcode, if any, of the item. | |
| A.1.2.7 | Quantity | 0..1 Quantity | Optional | Number (Max length: 10,3) | 10 | The quantity of items to be mentioned in the in- voice. T his is mandatory only in case of goods. | |
| A.1.2.8 | Free_Qty | 0..1 Free Quantity Optional | Number (Max length: 10,3) | 99 | Quantity of item(s), if any, given free of charge (FOC) | ||
| A.1.2.9 | Unit_of_Measurement | 0..1 Unit of Meas- urement | Optional | String (Max length: 8) | Box | The Unit of Measurement (UOM), if any, applicable on invoiced goods. | |
| A.1.2.10 | Item_Price | 1..1 Item Price | Mandatory Number | (Max length : 12,3) | 500.5 | Price per unit item. | |
| A.1.2.11 | Gross_Amount | 1..1 Gross Amount Mandatory Number | (Max length : 12,2) | 5000 | The gross price of an item (cost multiplied by quantity -rounded off to 2 decimal), exclusive of taxes. | ||
| A.1.2.12 | Item_Discount_Amount | 0..1 Item Discount Amount | Optional | Number (Max length: 12,2) | 10.25 | Discount amount, if any, for the item. | |
| A.1.2.13 | Pre_Tax_Value | 0..1 Pre-Tax Value Optional | Number (Max length: 12,2) | 99.00 | If pre-tax value is differ- ent from taxable value, mention the pre-tax value and taxable values sepa- rately. I n some cases, the pre-tax value may be different from taxable value. F or example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, as- suming exchange value of old phone is 4,000. A nother example is in the case of real estate where pre-tax value may be dif- ferent from taxable value. | ||
| A.1.2.14 | Item_Taxable_Value | 1..1 Item | Taxable Value | Mandatory Number | (Max length: 12,2) | 5000 | This is the value on which tax is computed. Value cannot be negative. |
| A.1.2.15 | GST_Rate | 1..1 GST Rate | Mandatory Number (Max | length: 3,3) | 5 | The GST rate, represent- ed as percentage that ap- plies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. | |
| A.1.2.16 | IGST_Amt | 0..1 IGST Amount Optional | Number (Max Length: 12,2) | 999.45 | Amount of IGST payable per item(rounded off to 2 decimals). If IGST is re- ported, then CGST & SGST/UTGST will be blank. For taxable sup- plies, either IGST or CGST &SGST/UTGST should be reported. | ||
| A.1.2.17 | CGST_Amt | 0..1 CGST Amount Optional | Number (Max Length: 12,2) | 650.00 | Amount of CGST payable per item(rounded off to 2 decimals). I f CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. | ||
| A.1.2.18 | SGST_UTGST Amt | 0..1 SGST/UTGST Amount | Optional | Number (Max length: 12,2) | 650.00 | Amount of SGST/UTGST payable per item(rounded off to 2 decimals). I f SGST/UTGST is re- ported, then CGST must be reported and IGST will be blank. | |
| A1.2.19 | Comp_Cess_Rate_Ad_ valorem | 0..1 Compensation Cess Rate, Ad_Valorem | Optional | Number (Max length:3,3) | 2.5% | Ad valoremRate of GST Compensation Cess, ap- plicable, if any | |
| A1.2.20 | Comp_Cess_Amt_ Ad_Valorem | 0..1 Compensation Cess Amount, Ad Valorem | Optional | Number (Max length: 12,2) | 56.00 | GST Compensation Cess amount, ad valorem (rounded off to 2 deci- mals) (based on value of the item) | |
| A1.2.21 | Comp_Cess_Amt_Non_Ad_ Valorem | 0..1 Compensation Cess Amount, Non ad val- orem | Optional | Number (Max length:12,2) | 23.00 | GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) | |
| A1.2.22 | State_Cess_Rate_ad_ valorem | 0..1 State | Cess Rate, Ad Val- orem | Optional | Number (Max length: 3,3) | 1.5 % | Ad valorem Rate of State/UT Cess, applica- ble, if any |
| A1.2.23 | State_Cess_Amt_Ad_ Valorem | 0..1 State Cess | Amount, ad val- orem | Optional | Number (Max length: 12,2) | 43.00 | State/UT Cess amount, ad valorem (based on value of the item) |
| A1.2.24 | State_Cess_Amt_Non_Ad_ Valorem | 0..1 State Cess | Amount, nonad valorem | Optional | Number (Max length: 12,2) | 12.00 | State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quan- tity, number etc.) |
| A.1.2.25 | Other_Charges_Item_Level | 0..1 Other Charges (item level) | Optional | Number (Max length: 12,2) | 874.95 | Any other charges appli- cable at item level. T hese may not be part of taxable value, e.g. in case of pure agent reimburse- ment. | |
| A.1.2.26 | Purchase_ Order_Line_Reference | 0..1 Purchase Order Line Reference | Optional | String (Max length: 50) | 746/ABC/01 | Reference of Purchase Order Line | |
| A.1.2.27 | Item_Total_Amt | 1..1 Item | Total Amount | Mandatory Number | (Max length: 12,2) | 5000 | The item total value that includes all taxes, cesses, as well as other charges. |
| A.1.2.28 | Origin_Country_Code | 0..1 Code | of Country of Origin | Optional | Enumerated List DZ | ||
| A.1.2.29 | Unique_Serial_Number | 0..1 Unique Serial Number | Optional | String (Max length: 20) | 553 | ||
| A.1.2.30 | Product_Attribute_Details | 0 ..n | O ptional | R efer A.1.5 | |||
| A 1.3 Document Total Details | 1..1 | Manda- tory | |||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | |
| A.1.3.1 | Taxable_Value_Total | 1..1 Total | Taxable Value | Mandato- ry | Number (Max length: 14,2) | 768439.35 | |
| A.1.3.2 | IGST_Amt_Total | 0..1 Total | IGST Amount | Optional | Number (Max length : 14,2) | 265.50 | |
| A.1.3.3 | CGST_Am_Total | 0..1 Total CGST | Amount | Optional | Number (Max length: 14,2) | 65.45 | |
| A.1.3.4 | SGST_UTGST_Amt_Total | 0..1 Total | SGST/UTGST Amount | Optional | Number (Max length : 14,2) | 65.45 | |
| A.1.3.5 | Comp_Cess_Amt_Total | 0..1 Total Compen- sation Cess Amount | Optional | Number (Max length : 14,2) | 24.95 invoice (ad valorem as well as non-ad valorem) | ||
| A.1.3.6 | State_Cess_Amt_Total | 0..1 Total | State Cess Amount | Optional | Number (Max length : 14,2) | 5.45 | Total State cess amount for the invoice (ad valorem as well as non-ad valorem) |
| A.1.3.7 | Discount_ Amt_Invoice_Level | 0..1 Invoice | Level Discount Amount | Optional Number | (Max length: 14,2) | 100.00 | This is Discount Amount, if any, applicable on total invoice value |
| A.1.3.8 | Other_ Charges_Invoice_Level | 0..1 Other Charges (Invoice Level) | Optional Number | (Max length: 14,2) | 200.00 | This is Other charges, if any, applicable on total invoice value | |
| A.1.3.9 | Round_Off_Amount | 0..1 | Round Off Amount | Optional | Number (Max length: 2,2) | 31.21 | This is round off amount of total invoice value |
| A.1.3.10 | Total_Invoice_Value_INR | 1..1 Total | Invoice Value in INR | Mandato- ry | Number (Max length: 14,2) | 745249678.50 | The total value of invoice including taxes/GST and rounded to two decimals maximum. |
| A.1.3.11 | Total_Invoice_Value_FCNR 0..1 Total | Invoice Value in FCNR | Optional Number | (Max length: 14,2) | $5729.65 | The total value of invoice in Additional Currency | |
| A.1.3.12 | Paid_Amount | 0..1 Paid Amount | Optional Number | (Max length:14,2) | 8463.50 | The amount, if any, which has been paid in advance. I t must be rounded to maximum 2 decimals. | |
| A.1.3.13 | Amount_Due_ | 0..1 Amount Due | Optional Number | (Max length:14,2) | 98789.50 | The outstanding amount due for payment. It must be rounded to maximum 2 decimals. | |
| A 1.4 Batch Details | 0..1 | Optional | Header for Annexure A 1.4:Batch Details | ||||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | Explanatory Notes |
| A.1.4.1 | Batch_Number | 1..1 Batch Number Mandato- | ry | String (Max Length: 20) | 673927 | Certain set of manufac- turers may mention batch number details. (This field is mandatory only if this section is selected) | |
| A.1.4.2 | Batch_Expiry_ Date | 0..1 Batch | Expiry Date | Optional String | (DD/MM/YYYY) | 21/11/2019 | Expiry Date of the Batch, if any |
| A.1.4.3 | Warranty_Date | 0..1 Warranty Date Optional String | (DD/MM/YYYY) | 21/11/2019 | Warranty date for the Item, if any. | ||
| A 1.5 Attribute | Details of Item | 0..n | Optional | Header for Annexure A 1.5:Attribute Details of Item | |||
| Sr. No. | Parameter Name | Car di- nal- ity | Description | Whether manda- tory or optional | Field Specific ations | Sample Value | Explanatory notes |
| A.1.5.1 | Attribute_Name | 0..1 Attribute Name Optional String | (Max Length: 100) | Colour | Attribute Name of the item. | ||
| A.1.5.2 | Attribute_Value | 0..1 Attribute Value Optional String | (Max Length: 100) | Red, green, etc. | Attribute Value of item.". |
By Order and in the Name of the
Lt. Governor of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 58/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (96)/Fin (Exp-IV)/2021-22/DS-IV/534, dated the 07/07/2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.