Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 9-2020/Ext.] CHANDIGARH, TUESDAY, JANUARY 14, 2020 (PAUSA 24, 1941 SAKA)
हरियाणा सरकार
आबकारी तथा कराधान विभाग
अधिसूचना
दिनांक 14 जनवरी, 2020
संख्या 07/जी०एस०टी०-2.- हरियाणा माल और सेवा कर अधिनियम, 2017 (2017 का 19), की धारा 164 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, हरियाणा के राज्यपाल, परिषद् की सिफारिषों पर, इसके द्वारा, हरियाणा माल और सेवा कर नियम, 2017, को आगे संशोधित करने के लिए निम्नलिखित नियम बनाते हैं, अर्थात् :- 1. (1) ये नियम हरियाणा माल और सेवा कर (द्वितीय संशोधन) नियम, 2020, कहे जा सकते हैं। (2) अन्यथा उपबन्धित के सिवाय, ये नियम प्रथम जनवरी, 2020 से लागू हुए समझे जाएंगे।
2. हरियाणा माल और सेवा कर नियम, 2017 (जिन्हें, इसमें, इसके बाद, उक्त नियम कहा गया है) में, नियम 117 में,- (क) उपनियम (1क) में, 31 दिसंबर, 2019 से प्रभावी, "31 दिसंबर, 2019" अंकों, शब्द और चिह्न के स्थान पर, "31 मार्च, 2020" अंक, शब्द और चिह्न प्रतिस्थापित किए जाएंगे।
(ख) उपनियम (4) में, खंड (ख) में, उपखंड (iii) में, परंतुक में, "31 जनवरी, 2020" अंकों, शब्द और चिह्न के स्थान पर, "30 अप्रैल, 2020" अंक, शब्द और चिह्न प्रतिस्थापित किए जाएंगे।
3. उक्त नियमों में, प्ररूप जीएसटी आरईजी-01 में, भाग-ख में, क्रम संख्या 12 और 13 तथा उनके सामने प्रविष्टियों के स्थान पर, निम्नलिखित क्रम संख्याएं तथा उनके सामने प्रविष्टियां प्रतिस्थापित की जाएंगी, अर्थात् :-
| ''12 | क्या आप विशेष आर्थिक जोन यूनिट के रूप में रजिस्ट्रीकरण के लिए आवेदन कर रहे हैं ? | हां | नहीं | ||||||
| (i) विशेष आर्थिक जोन के नाम का चयन करें | |||||||||
| (ii) अनुमोदन आदेश संख्या और आदेश की तिथि | |||||||||
| (iii) विधिमान्यता की अवधि | से | दिन/मास/वर्ष | तक | दिन/मास/वर्ष | |||||
| (iv) अनुमोदन करने वाले प्राधिकारी का पदनाम | |||||||||
| 13. | क्या आप विशेष आर्थिक जोन विकासकर्ता के रूप में रजिस्ट्रीकरण के लिए आवेदन कर रहे हैं? | हां | नहीं | ||||||
| (i) विशेष आर्थिक जोन विकासकर्ता के नाम का चयन करें |
(50)HARYANA GOVT. GAZ. (EXTRA.), JAN. 14, 2020 (PAUS. 24, 1941 SAKA) 51
| (ii) अनुमोदन आदेश संख्या और आदेश की तिथि | |||||
| (iii) विधिमान्यता की अवधि | से | दिन/मास/वर्ष | तक | दिन/मास/वर्ष | |
| (iv) अनुमोदन करने वाले प्राधिकारी का पदनाम |
4. उक्त नियमों में, प्ररूप जीएसटीआर-3क में,-
(क) "विवरणी फाइल न करने के लिए धारा 46 के अधीन विवरणी का व्यक्तिक्रम करने वाले को नोटिस" शीर्ष के अधीन-
(i) क्रम संख्या 1 में, "कर दायित्व का निर्धारण किया जाएगा" शब्दों के स्थान पर, "कर दायित्व का निर्धारण किया जा सकता है'' शब्द प्रतिस्थापित किए जाएंगे;
(ii) क्रम संख्या 3 के पश्चात्, निम्नलिखित क्रम संख्या रखी जाएगी, अर्थात्ः-
"4. यह प्रणाली सृजित नोटिस है और इसमें हस्ताक्षर अपेक्षित नहीं हैं।"।
(ख) "रजिस्ट्रीकरण के रद्द होने पर अंतिम विवरणी फाइल न करने के लिए धारा 46 के अधीन विवरणी का व्यतिक्रम करने वाले को नोटिस" शीर्ष के अधीन-
(i) क्रम संख्या 2 में, "कर अवधि के लिए कर दायित्व का अवधारण किया जाएगा" शब्दों के स्थान पर, "कर अवधि के लिए कर दायित्व का अवधारण किया जा सकता है" शब्द प्रतिस्थापित किए जाएंगे;
(ii) क्रम संख्या 3 के पश्चात्, निम्नलिखित क्रम संख्या रखी जाएगी, अर्थात्ः-
"4. यह प्रणाली सृजित नोटिस है और इसमें हस्ताक्षर अपेक्षित नहीं हैं।"।
5. उक्त नियमों में, प्ररूप जीएटी आईएनवी-1 के स्थान पर, निम्नलिखित प्ररूप प्रतिस्थापित किया जाएगा, अर्थात् :-
"टिप्पण : स्कीमा में क्षेत्र गणनांक साधनों का होना। इस खाने में प्रयुक्त विभिन्न प्रतीकों का अर्थ नीचे दिया गया है:
0..1 : इससे अभिप्राय है, यह मद वैकल्पिक है भले ही इसका उल्लेख किया गया हो लेकिन इसको दोहराया नहीं जा सकता।
1..1 : इससे अभिप्राय है, यह मद अनिवार्य है और इसका उल्लेख केवल एक बार ही किया जा सकता है। 1..ढ : इससे अभिप्राय है, यह मद अनिवार्य है और इसको एक से अधिक बार दोहराया नहीं जा सकता। 0..ढ : इससे अभिप्राय है, यह मद वैकल्पिक है किंतु इसको कई बार दोहराया जा सकता है। उदाहरणार्थ : पूर्व बीजक संदर्भ वैकल्पिक है किंतु यदि अपेक्षित हो तो व्यक्ति पूर्व में किए गए अनेक बीजक संदर्भों का उल्लेख कर सकता है।
| प्ररूप जीएसटी आईएनवी-1 ( द े ि ख् ा य े ि नयम 48) | |||||||
| Serial Number | Technical Field name | Cardi- nality | Small Description of the field | Is it Mandatory on invoice? | Technical Field Specifi- cations | 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 to registration request. In case the application sends this number then e-Invoice system will validate it |
| 2 | Invoice_type_ code | 1..1 | Code for Invoice type | Mandatory | string(Max length:10) | B2B/B2C/SEZWP/ SEZWOP/EXPWP /EXPWOP/DEXP/ ISD/BOS/DC | This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional. Detailed 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 the specifications prescribed for invoice number under the CGST/SGST Rules. |
| 5 | Invoice Date | 1..1 | Invoice Date Mandatory | string (DD/MM/YYYY) | 21/07/2019 | 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_Invo ice_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 date | Mandatory (if this section is selected or used) | string (DD/MM/YYYY) | 21/07/19 | |
| 11 | Order and Sales Order Reference | 0..1 | Optional | ||||
| 12 | Preceding Invoice Reference | 0..n | |||||
| 13 | Preceeding_ Invoice_Number | 1..1 | Details 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 required 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 e.g., some branch, its 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) | CREDIT 30 | 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) | TENDER JAN 2020 | 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 | Buyer's PO Reference Number | Optional | string(Max length:16) | Vender PO/1 | [BBN2] |
| 23 | Ref Date | 0..1 | Buyer's PO Reference date | Optional | string (DD/MM/YYYY) | 21/07/19 | [00-01-00][BBN3] |
| 24 | Supplier Information | 1..1 | Mandatory | A group of business terms providing information about the Supplier. | |||
| 25 | Supplier_Legal_ Name | 1..1 | Supplier's_ Legal_ Name | Mandatory | string(Max length:100) | The Institute of Chartered 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's name (also known as Business name). |
| 27 | Supplier_GSTIN | 1..1 | GSTIN of the Supplier | Mandatory | Alphanumeric with 15 characters | 29AADFV7589 C1ZO | GSTIN of the supplier |
| 28 | Supplier_Address 1 | 1..1 | Supplier's address1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_Address 2 | 0..1 | Supplier's address 2 | Optional | string(Max length:100) | Bangalore | City of the Supplier |
| 30 | Supplier_City | 1..1 | Supplier's 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 | PIN code | Mandatory | string(Max length:6) | 560087 | PIN code of the Supplier |
| 33 | Supplier_Phone | 0..1 | Phone | Optional | string(Max length:12) | 9999999999 | 10 Digit 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's Legal name | Mandatory | string(Max length:100) | Adarsha | It will be legal name of buyer |
| 37 | Billing_Trade_ Name | 1..1 | Buyer's 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) | 29AACCR7832C1 ZD | 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_Address 2 | 0..1 | Address 2 | 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_Pin code | 1..1 | PIN code | Mandatory | string(Max length:6) | 560002 | PIN code 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 | Mode of Payment | 1..1 | Payment mode | Mandatory | string(Max length:6) | Cash/Credit/Direct Transfer | Cash/Credit/Direct Transfer |
| 50 | IFSC | 1..1 | Indian Financial System Code (IFSC) | 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 | Credit Days | 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_Inform- ation | 1..1 | Mandatory | A group of business terms providing information about where and when the goods and services invoiced are delivered. | |||
| 57 | Dispatch From Details | 1..1 | DISPATCH from details | Mandatory | Refer A 1.1 | ||
| 58 | ECOM_GSTIN | 0..1 | eCommerce GSTIN | Optional | string(Max length:15) | Mention GSTIN of E commerce operator if supply is made through him | |
| 59 | ECOM_POS | 0..1 | State code | Optional | String(Max length:2) | 29 | Mention Place of Supply if supply is made through E-Commerce Operator |
| 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 | Total Details | 1..1 | Bill Total Details | Mandatory | Refer A 1.3 | [BBN4] Descriptive note may be provided | |
| 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 | Pre Tax Details | 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 etc. | 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_Supp orting_Documen ts | 0..n | optional | ||||
| 75 | Additional_ Supporting_ Documents_url | 0..1 | Supporting document URLs | optional | string(Max length:100) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base 64 encoded (such as a time report). | |
| 76 | Additional_ Supporting_ Documents | 0..1 | Supporting document in base 64 format. | optional | string(Max length:1000) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base 64 encoded (such as a time report). | |
| 77 | Invoice_ Allowances_or_ Charges | 0..1 | Total Value of allowances and charges at invoice level | optional | Decimal (10,2) | A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. | |
| 78 | Eway Bill Details 0..1 | Optional | |||||
| 79 | Transporter ID | 1..1 | Transporter Id | Optional | Alphanumeric with 15 characters | 29AADFV7589 C1ZO | GSTIN :: 29AMRPV8729L1Z1 |
| 80 | Trans Mode | 1..1 | Mode of transport- ation | Road / Rail / Air / Ship | Drop Down - Fixed | 1/2/3/4[BBN5] | |
| 81 | Trans Distance | 1..1 | Distance of transport- ation | Decimal (10,2) | 20[BBN6][BBN7][BBN8] | ||
| 82 | Transporter Name | 0..1 | Transporter Name | string(Max length:100) | SPURTHI R | ||
| 83 | Trans Doc No. | 0..1 | Transporter Doc No. | TA120; Mandatory if the mode of transport is other than by Road | |||
| 84 | Trans Doc 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 Detials | 0..1 | Mandatory | ||||
| 87 | DSC | 1..1 | Digital Signature of the Document | DSC KEY Hash | an optional field since it is signed by the GSTN Portal also and data travels through secured platform | ||
| A 1.0 ShipTo Details | 0..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | Shipping To_Name | 1..1 | Shipping To_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 | Shipping To_GSTIN | Mandatory | string(Max length:100) | 36AABCT2223L 1ZF | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 3 | ShippingTo_ Address 1 | 1..1 | Shipping To_ Address 1 | 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_Address 2 | 0..1 | Shipping To_ Address 2 | 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 | Shipping To_Place | Optional | string(Max length:50) | Bangalore | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 6 | Shipping To_ Pin code | 1..1 | Shipping To_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 | Shippint To_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/Job work | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | ||
| 9 | Transaction Mode | Transaction Mode | Mandatory | String(Max length:2) | Regula/BilTo/Ship To | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | |
| A 1.1 Dispatch From Details | |||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | Company_Name | 1..1 | Company_ Name | Mandatory | string(Max length:60) | ICAI | Details of person and address where from goods are dispatched. |
| 2 | Address 1 | 1..1 | Address 1 | Mandatory | string(Max length:100) | Vasanth Nagar | Details of person and address where from goods are dispatched. |
| 2 | Address 2 | 0..1 | Address 2 | Optional | string(Max length:100) | Millers Road | Details of person and address where from goods are dispatched. |
| 3 | City | 1..1 | Place | Optional | string(Max length:100) | Bangalore | Details of person and address where from goods are dispatched. |
| 4 | State | 1..1 | State | Mandatory | String(Max length:2) | Karnataka | Details of person and address where from goods are dispatched. |
| 5 | Pin code | 1..1 | Pin code | Mandatory | string(Max length:6) | 560087 | Details of person and address where from goods are dispatched. |
| A 1.2 Item Details | 1..n | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | SLNO | 1..1 | Serial Number | Mandatory | int | 1,2,3 | |
| 2 | Item Description | 0..1 | Item description | optional | string(Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier |
| 3 | 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 |
| 6 | Barcode | 0..1 | Item Bar Code | Optional | string length:30) | b123 | Bar coding if to be provided need to be specified |
| 7 | Quantity | 1..1 | Quantity | Mandatory | Decimal (13,3) | 10 | The quantity of items (goods or services) that is charged in the Invoice line. |
| 8 | 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", |
| 10 | Rate | 1..1 | Item Rate per quantity | Mandatory | Decimal (10,2) | 500.5 | The number of item units to which the price applies. |
| 11 | 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 | Pre tax | 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 assessable value then pretax amount should be used for. |
| 14 | Assesseeble Value | 1..1 | net amount | Mandatory | Decimal (13,2) | 5000 | The unit price, exclusive of GST, before subtracting Item price discount, can not be negative |
| 15 | GST Rate | 1..1 | Rate | Mandatory | Decimal(3,2) | 5 | The GST rate, represented as percentage that applies to the invoiced item. |
| 16 | Iamt | 0..1 | IGST Amount as per item | Mandatory | Decimal (11,2) | A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons | |
| 17 | Camt | 0..1 | CGST Amount as per item | Mandatory | Decimal (11,2) | 650.00 | |
| 18 | Samt | 0..1 | SGST Amount as per item | Mandatory | Decimal (11,2) | 650.00 | |
| 19 | Csamt | 0..1 | CESS Amount as per item | Optional | Decimal (11,2) | 65.00 | |
| 20 | 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. | |
| 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 Number Details | 0..1 | ... | Optional | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Mandatory | |||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value[BBN10] | |||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Optional | Decimal (11,2) | Appropriate taxes based on the provisions of the GST Act and Rules 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 mentioned against all taxes. | |
| 2 | CGST Value | 0..1 | CGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 3 | SGST Value | 0..1 | SGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 4 | CESS Value | 0..1 | cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 5 | State Cess Value | 0..1 | State cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST 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 off to the amount to be paid. Must be rounded off to maximum 2 decimals. | |
| 12 | Total Invoice Value | 1..1 | Total amount | Mandatory | Decimal (11,2) | The total amount of the Invoice with GST. Must be rounded off to maximum 2 decimals. | |
| A 1.3.1 Batch Details | 1..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value [BBN11] | |||
| 1 | Batch Name | 1..1 | Batch number/ name | Mandatory | string(Max length:20) | Batch number details are important and 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 Specifi- cations | Sample Value[BBN12] | |||
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Optional | string(Max length:15) | [0][BBN13][BBN14] | |
| 2 | Other Detail1 | 0..1 | other detail of serial number | Optional | string(Max length:10) | [BBN15][BBN16] | |
| 3 | Other Detail2 | 0..1 | other detail of serial number | Optional | string(Max length:10) | [BBN17][BBN18] | |
| A 1.3.3 PreTax Details | |||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value[BBN19] | |||
| 1 | Pre tax Particulars | Pre tax ledger/partic ulars | Optional | string(Max length:100) | [BBN20] | ||
| 2 | Tax On | Pre tax on gross amount or any other | Optional | Decimal (11,2) | [BBN21] | ||
| 3 | Amount | Amount | Optional | Decimal (11,2) | [BBN22] |
अनुराग रस्तोगी, प्रधान सचिव, हरियाणा सरकार, आबकारी तथा कराधान विभाग।62 HARYANA GOVT. GAZ. (EXTRA.), JAN. 14, 2020 (PAUS 24, 1941 SAKA)
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th January, 2020
No. 07/GST-2.— In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st January, 2020.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 117,- (a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st March, 2020" shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted.
3. In the said rules, in FORM GST REG-01, in Part-B, for serial numbers 12 and 13 and the entries thereagainst, 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 | ". |
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.";
HARYANA GOVT. GAZ. (EXTRA.), JAN. 14, 2020 (PAUS. 24, 1941 SAKA) 63(c) in serial number 3 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration", for the words "tax period will", the words "tax period may" shall be substituted;
(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration" , the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.".
5. In the said rules, for FORM GST INV-1, the following form shall be substituted, namely:-
"Note: Cardinality means occurrence of field in the schema. Below are the meaning of various symbols used in this column: 0..1 : It means this item is optional and even if mentioned can not be repeated 1..1: It means 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 references.
| FORM GST INV – 1 (See rules 48) | |||||||
| Serial Number | Technical Field name | Cardi- nality | Small Description of the field | Is it Mandatory on invoice? | Technical Field Specifi- cations | 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 to registration request. In case the application sends this number then e-Invoice system will validate it registers the same number against this invoice. Invoice will 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/ ISD/BOS/DC | This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional. Detailed JSON schema will mention these details later. |
| 3 | Invoice_Sub type_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 the specifications prescribed for invoice number under the CGST/SGST Rules. |
| 5 | Invoice Date | 1..1 | Invoice Date Mandatory | string (DD/MM/YYYY) | 21/07/2019 | 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 | Reversecharge | 0..1 | Reverse Charge | optional | Character | Y | Is the liability payable under reverse charge |
| 8 | Delivery_or_ Invoice_Period | 0..1 | Optional | ||||
| 9 | Invoice_Period_ Start_Date | 1..1 | Invoice period start date | Mandatory (if this section is selected or used) | string (DD/MM/YYYY) | 21/07/19 | |
| 10 | Invoice_Period_ End_Date | 1..1 | Invoice Period End date | Mandatory (if this section is selected or used) | string (DD/MM/YYYY) | 21/07/19 | |
| 11 | Order and Sales Order Reference | 0..1 | Optional | ||||
| 12 | Preceding Invoice Reference | 0..n | |||||
| 13 | Preceeding_ Invoice_Number | 1..1 | Details 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 required 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 e.g., some branch, its 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 | Buyer's PO Reference Number | Optional | string(Max length:16) | Vender PO/1 | [BBN2] |
| 23 | Ref Date | 0..1 | Buyer's PO Reference date | Optional | string (DD/MM/YYYY) | 21/07/19 | [00-01-00][BBN3] |
| 24 | Supplier Information | 1..1 | Mandatory | A group of business terms providing information about the Supplier. | |||
| 25 | Supplier_Legal_ Name | 1..1 | Supplier's_ Legal_ Name | Mandatory | string(Max length:100) | The Institute of Chartered 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's name (also known as Business name). |
| 27 | Supplier_GSTIN | 1..1 | GSTIN of the Supplier | Mandatory | Alpha- numeric with 15 characters | 29AADFV7589C1 ZO | GSTIN of the supplier |
| 28 | Supplier_ Address 1 | 1..1 | Supplier's address 1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_ Address 2 | 0..1 | Supplier's address 2 | Optional | string(Max length:100) | Bangalore | City of the Supplier |
| 30 | Supplier_City | 1..1 | Supplier's 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_Pin code | 1..1 | PIN code | Mandatory | string(Max length:6) | 560087 | PIN code of the Supplier |
| 33 | Supplier_Phone | 0..1 | Phone | Optional | string(Max length:12) | 9999999999 | 10 Digit Contact number of the Supplier |
| 34 | Supplier_Email | 0..1 | eMail id | Optional | string(Max length:50) | Supplier@icai. com | Email id of the Supplier. |
| 35 | Buyer Information | 1..1 | Mandatory | Header for Buyer information | |||
| 36 | Billing_Name | 1..1 | Buyer's Legal name | Mandatory | string(Max length:100) | Adarsha | It will be legal name of buyer |
| 37 | Billing_Trade_ Name | 1..1 | Buyer's 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) | 29AACCR7832C1 ZD | 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_Address 1 | 1..1 | Address 1 | Mandatory | string(Max length:100) | Address | Address of the Buyer |
| 41 | Billing_Address 2 | 0..1 | Address 2 | 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_Pin code | 1..1 | PIN code | Mandatory | string(Max length:6) | 560002 | PIN code 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 | Mode of Payment | 1..1 | Payment mode | Mandatory | string(Max length:6) | Cash/Credit/Direct Transfer | Cash/Credit/Direct Transfer |
| 50 | IFSC | 1..1 | Indian Financial System Code (IFSC) | 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 | Credit Days | 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_Inform ation | 1..1 | Mandatory | A group of business terms providing information about where and when the goods and services invoiced are delivered. | |||
| 57 | Dispatch From Details | 1..1 | DISPATCH from details | Mandatory | Refer A 1.1 | ||
| 58 | ECOM_GSTIN | 0..1 | eCommerce GSTIN | Optional | string(Max length:15) | Mention GSTIN of E commerce operator if supply is made through him | |
| 59 | ECOM_POS | 0..1 | State code | Optional | String(Max length:2) | 29 | Mention Place of Supply if supply is made through E-Commerce Operator |
| 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 | Total Details | 1..1 | Bill Total Details | Mandatory | Refer A 1.3 | [BBN4] Descriptive note may be provided | |
| 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_allowanc es_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 | Pre Tax Details | 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_ Documents | 0..n | optional | ||||
| 75 | Additional_Suppo rting_Documents _url | 0..1 | Supporting document URLs | optional | string(Max length:100) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). | |
| 76 | Additional_ Supporting_ Documents | 0..1 | Supporting document in base 64 format. | optional | string(Max length:1000) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). | |
| 77 | Invoice_ Allowances_or_ Charges | 0..1 | Total Value of allowances and charges at invoice level | optional | Decimal (10,2) | A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. | |
| 78 | Eway Bill Details 0..1 | Optional | |||||
| 79 | Transporter ID | 1..1 | Transporter Id | Optional | Alphanumeric with 15 characters | 29AADFV7589C1 ZO | GSTIN :: 29AMRPV8729L1Z1 |
| 80 | Trans Mode | 1..1 | Mode of transport- ation | Road / Rail / Air / Ship | Drop Down - Fixed | 1/2/3/4[BBN5] | |
| 81 | Trans Distance | 1..1 | Distance of transport- ation | Decimal (10,2) | 20[BBN6][BBN7][BBN8] | ||
| 82 | Transporter Name | 0..1 | Transporter Name | string(Max length:100) | SPURTHI R | ||
| 83 | Trans Doc No. | 0..1 | Transporter Doc No. | TA120; Mandatory if the mode of transport is other than by Road | |||
| 84 | Trans Doc 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 Detials | 0..1 | Mandatory | ||||
| 87 | DSC | 1..1 | Digital Signature of the Document | DSC KEY Hash | an optional field since it is signed by the GSTN Portal also and data travels through secured platform | ||
| A 1.0 ShipTo Details | 0..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | Shipping To_Name | 1..1 | Shipping To_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 | Shipping To_GSTIN | Mandatory | string(Max length:100) | 36AABCT2223L1 ZF | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 3 | Shipping To_ Address 1 | 1..1 | Shipping To_ Address 1 | 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_Address 2 | 0..1 | Shipping To_ Address 2 | 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 | Shipping To_Place | Optional | string(Max length:50) | Bangalore | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 6 | Shipping To_ Pin code | 1..1 | Shipping To_Pin code | 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 | Shippint To_State 1..1 | Shippint To_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 | Subsupply Type | Supply Type Mandatory | String(Max length:2) | Supply/export/Job work | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | ||
| 9 | Transaction Mode | Transaction Mode | Mandatory | String(Max length:2) | Regula/BilTo/Ship To | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | |
| A 1.1 Dispatch From Details | |||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | Company_Name | 1..1 | Company_ Name | Mandatory | string(Max length:60) | ICAI | Details of person and address where from goods are dispatched. |
| 2 | Address 1 | 1..1 | Address 1 | Mandatory | string(Max length:100) | Vasanth Nagar | Details of person and address where from goods are dispatched. |
| 3 | Address 2 | 0..1 | Address 2 | Optional | string(Max length:100) | Millers Road | Details of person and address where from goods are dispatched. |
| 4 | City | 1..1 | Place | Optional | string(Max length:100) | Bangalore | Details of person and address where from goods are dispatched. |
| 5 | State | 1..1 | State | Mandatory | String(Max length:2) | Karnataka | Details of person and address where from goods are dispatched. |
| 6 | Pin code | 1..1 | Pin code | Mandatory | string(Max length:6) | 560087 | Details of person and address where from goods are dispatched. |
| A 1.2 Item Details | 1..n | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value | |||
| 1 | SLNO | 1..1 | Serial Number | Mandatory | int | 1,2,3 | |
| 2 | Item Description | 0..1 | Item description | optional | string(Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier |
| 3 | 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 |
| 6 | Barcode | 0..1 | Item Barcode | Optional | string length:30) | b123 | Bar coding if to be provided need to be specified |
| 7 | Quantity | 1..1 | Quantity | Mandatory | Decimal (13,3) | 10 | The quantity of items (goods or services) that is charged in the Invoice line. |
| 8 | 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 | Mandatory | 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 | Pre tax | 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 assessable value then pretax amount should be used for. |
| 14 | Assesseeble Value | 1..1 | net amount | Mandatory | Decimal (13,2) | 5000 | The unit price, exclusive of GST, before subtracting Item price discount, can not be negative |
| 15 | GST Rate | 1..1 | Rate | Mandatory | Decimal(3,2) | 5 | The GST rate, represented as percentage that applies to the invoiced item. |
| 16 | Iamt | 0..1 | IGST Amount as per item | Mandatory | Decimal (11,2) | A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons | |
| 17 | Camt | 0..1 | CGST Amount as per item | Mandatory | Decimal (11,2) | 650.00 | |
| 18 | Samt | 0..1 | SGST Amount as per item | Mandatory | Decimal (11,2) | 650.00 | |
| 19 | Csamt | 0..1 | CESS Amount as per item | Optional | Decimal (11,2) | 65.00 | |
| 20 | 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. | |
| 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 Number Details | 0..1 | ... | Optional | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Mandatory | |||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value[BBN10] | |||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Optional | Decimal (11,2) | Appropriate taxes based on the provisions of the GST Act and Rules 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 mentioned against all taxes. | |
| 2 | CGST Value | 0..1 | CGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 3 | SGST Value | 0..1 | SGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 4 | CESS Value | 0..1 | cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 5 | State Cess Value | 0..1 | State cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per the provisions of the GST 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 off to the amount to be paid. Must be rounded off to maximum 2 decimals. | |
| 12 | Total Invoice Value | 1..1 | Total amount | Mandatory | Decimal (11,2) | The total amount of the Invoice with GST. Must be rounded off to maximum 2 decimals. | |
| A 1.3.1 Batch Details | 1..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value [BBN11] | |||
| 1 | Batch Name | 1..1 | Batch number/nam e | Mandatory | string(Max length:20) | Batch number details are important and 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 Specifi- cations | Sample Value[BBN12] |
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Optional | string(Max length:15) | [0][BBN13][BBN14] | |
| 2 | Other Detai l1 | 0..1 | other detail of serial number | Optional | string(Max length:10) | [BBN15][BBN16] | |
| 3 | Other Detail 2 | 0..1 | other detail of serial number | Optional | string(Max length:10) | [BBN17][BBN18] | |
| A 1.3.3 PreTax Details | |||||||
| S. No. | Parameter Name | Description | Field Specifi- cations | Sample Value[BBN19] | |||
| 1 | Pre tax Particulars | Pre tax ledger/ particulars | Optional | string(Max length:100) | [BBN20] | ||
| 2 | Tax On | Pre tax on gross amount or any other | Optional | Decimal (11,2) | [BBN21] | ||
| 3 | Amount | Amount | Optional | Decimal (11,2) | [BBN22] |
ANURAG RASTOGI, Principal Secretary to Government Haryana, Excise and Taxation Department.
57648—C.S.—H.G.P., Chd.