THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
21 Maagh, 1941(S)
No. 95
Ranchi, Monday, 10th February, 2020
COMMERCIAL TAXES DEPARTMENT
--------------
Notification No. 02/2020 – State Tax
S.O. No. 11 Dated. 10th February, 2020- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to be effective from the 1st day of January, 2020.
2. In the Jharkhand Goods and Services Tax Rules, 2017 (here in after referred to as 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 REG-01,in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-
Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020| " 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 | ". |
(a) in serial number 2 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", for the words "tax liability will" , the words "tax liability may" shall be substituted;
(b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return" , the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.";
(c) in serial number 3 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration", for the words "tax period will", the words "tax period may" shall be substituted;
(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration" , the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.".
5. In the said rules, for Form INV-01, the following form shall be substituted, namely:-
Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 3| "Note: Cardinality means occurence 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) | |||||||
| S No | Technical Field name | Cardina lity | Small Description of the field | Is it Mandatory on invoice? | Technical Field Specifications | Sample Value of the field | Explanatory Notes of the Field |
| 0 | Version | 1..1 | Version number | Mandatory | string(Max length:10) | 1.0 | It is the version of schema. It will be used to keep track of version of Invoice specification. |
| 1 | IRN | 0..1 | Invoice Reference Number | Mandatory | string(Max length:50) | 649b01ft | This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E- Invoice system will generate it and respond back 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_co de | 1..1 | Code for Invoice type | Mandatory | string(Max length:10) | B2B/B2C/SEZ WP/SEZWOP/ EXPWP/EXP WOP/DEXP/I SD/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 ) | 21/7/2019 | The date when the Invoice was issued. Format "DD/MM/YYYY" |
| 6 | Invoice_currenc y_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_In voice_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_Inv oice_Number | 1..1 | Detail of Base Invoice which is being amended by subsequent document | Mandatory (if this section is selected or used) | string(Max length:16) | Sa/1/2019 | This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents required under GST |
| 14 | Invoice_Docum ent_Reference | 1.1 | Invoice reference | Optional | string(Max length:20) | KOL01 | This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre. |
| 15 | Preceeding_Inv oice_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) | TENDERJAN 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_Refere nce | 0..1 | Contract Number | Optional | string(Max length:20) | CONT230720 19 | This reference is kept for mentioning contract number if supplies are made under any specific Contract |
| 20 | External_Refere nce | 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_Referen ce | 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) | Vendor PO /1 | |
| 23 | RefDate | 0..1 | Buyer's PO Reference date | Optional | string (DD/MM/YYYY ) | 21/07/19 | |
| 24 | Supplier Information | 1..1 | Mandatory | A group of business terms providing information about the Supplier. | |||
| 25 | Supplier_Leg al_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_tradi ng_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_GS TIN | 1..1 | GSTIN of the Supplier | Mandatory | Alphanumeric with 15 characters | 29AADFV758 9C1ZO | GSTIN of the supplier |
| 28 | Supplier_Add ress1 | 1..1 | Supplier's address1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_Add ress2 | 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_Stat e | 1..1 | Place | Mandatory | string(Max length:50) | Karnataka | State of the Supplier |
| 32 | Supplier_Pinc ode | 1..1 | PIN code | Mandatory | string(Max length:6) | 560087 | PIN code of the Supplier |
| 33 | Supplier_Pho ne | 0..1 | Phone | Optional | string(Max length:12) | 9999999999 | 10 Digit Contact number of the Supplier |
| 34 | Supplier_Ema il | 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_GSTI N | 1..1 | GSTIN | Mandatory | string(Max length:15) | 29AACCR783 2C1ZD | 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_Addr ess1 | 1..1 | Address1 | Mandatory | string(Max length:100) | Address | Address of the Buyer |
| 41 | Billing_Addr ess2 | 0..1 | Address2 | optional | string(Max length:100) | Address | Address of the Buyer |
| 42 | Billing_State | 1..1 | Place | Mandatory | string(Max length:50) | Bangalore | State of the Buyer |
| 43 | Billing_Pinco de | 1..1 | PIN code | Mandatory | string(Max length:6) | 560002 | PIN code of the Buyer |
| 44 | Billing_Phon e | 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] om | 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_Financ ial_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/Di rect Transfer | Cash/Credit/Direct Transfer |
| 50 | IFSC | 1..1 | Indian Financial System Code (IFSC Code) | Mandatory | string(Max length:11) | A group of business terms to specify Branch of Payee | |
| 51 | Payment_Terms | 0..1 | Payment Terms | Optional | string(Max length:50) | Terms of Payment with the recipient if to be provided | |
| 52 | Payment_Instru ction | 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) | |||
| 54 | Direct_Debit | 0..1 | Optional | string(Max length:50) | |||
| 55 | Credit Days | 0..1 | Due date of Credit | Optional | Numeric (Min length:1 Max length:3) | 30-11-2019 | |
| 56 | Delivery_Infor mation | 1..1 | Mandatory | ||||
| 57 | Dispatch From Details | 1..1 | DISPATCH from details | Mandatory | Refer A 1.1 | ||
| 58 | ECOM_GSTIN | 0..1 | E Commerce GSTIN | Optional | string(Max length:15) | ||
| 59 | ECOM_POS | 0..1 | State code | Optional | String(Max length:2) | 29 | |
| 60 | Invoice Item Details | 1..n | Mandatory | ||||
| 61 | List {items} | Items | Mandatory | Refer A 1.2 | |||
| 62 | Document Total | 1..1 | Mandatory | ||||
| 63 | Total Details | 1..1 | Bill Total Details | Mandatory | Refer A 1.3 | ||
| 64 | Tax_Total | 1..1 | Total Tax Amount | Mandatory | Decimal (10,2) | ||
| 65 | Sum_of_Invoice _line_net_amou nt | 0..1 | Item level net amount | optional | Decimal (10,2) | ||
| 66 | Sum_of_allowa nces_on_docum ent_level | 0..1 | total discount | optional | Decimal (10,2) | ||
| 67 | Sum_of_charges _on_document_l evel | 0..1 | total other charges | optional | Decimal (10,2) | ||
| 68 | Pre Tax Details | Break up of the tax rate at invoice level | Optional | Refer A 1.3 | |||
| 69 | Paid_amount | 1..1 | Paid amount | Mandatory | Decimal (10,2) | ||
| 70 | Amount_due_fo r_payment | 1..1 | Payment Due | Mandatory | Decimal (10,2) | ||
| 71 | Extra Information | 0..1 | Optional | ||||
| 72 | Tax_Scheme | 1..1 | GST, Excise, Custom, VAT eyc. | Mandatory | string(Ma x length:4) | GST, CUST, VAT etc.. | |
| 73 | Remarks | 0..1 | Remarks/Note | Optional | string(Ma x length:100 ) | New batch Items submitted | |
| 74 | Additional_Sup porting_Docum ents | 0..n | optional | ||||
| 75 | Additional_Sup porting_Docum ents_url | 0..1 | Supporting document URLs | optional | string(Ma x 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_Sup porting_Docum ents | 0..1 | Supporting document in base64 format. | optional | string(Ma x length:100 0) | 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_Allowa nces_or_Charge s | 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 | Alphanum eric with 15 characters | 29AADFV7589C1Z O | GSTIN :: 29AMRPV8729L1Z1 |
| 80 | Trans Mode | 1..1 | Mode of transportation | Road / Rail / Air / Ship | Drop Down - Fixed | 1/2/3/4 | |
| 81 | Trans Distance | 1..1 | Distance of transportation | Decimal (10,2) | 20 | ||
| 82 | Transporter Name | 0..1 | Transporter Name | string(Ma x 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) | 21/09/2019 | 20/9/2017 | |
| 85 | Vehicle No | 1..1 | Vehicle No | Optional | string(Ma x 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 Ship To Details | 0..1 | ||||||
| S No | Parameter Name | Description | Field Specificat ions | Sample Value |
| 1 | Shipping To_Name | 1..1 | Shipping To_Legal_Name | Mandatory | string(Ma x length:60) | Adarsha | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 1 | Shipping To_Name | 1..1 | Shipping To_Trade_Name | Mandatory | string(Ma x length:60) | Adarsha | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 2 | Shipping To_GSTIN | 1..1 | Shipping To_GSTIN | Mandatory | string(Ma x length:100 ) | 36AABCT2223L1ZF | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 3 | ShippingTo_Ad dress1 | 1..1 | ShippingTo_Addr ess1 | Mandatory | string(Ma x length:50) | Address | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 4 | ShippingTo_Ad dress2 | 0..1 | ShippingTo_Addr ess2 | Optional | string(Ma x length:50) | Address | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 5 | Shipping To_Place | 0..1 | Shipping To_Place | Optional | string(Ma x length:50) | Bangalore | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 6 | Shipping To_Pincode | 1..1 | Shipping To_Pincode | Mandatory | string(Ma x length:6) | 560001 | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 7 | Shippint To_State | 1..1 | Shippint To_State | Mandatory | string(Ma x length:100 ) | Karnataka | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | |
| 8 | Subsupply Type | Supply Type | Mandatory | String(Ma x 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. | NaN | ||
| 9 | Transaction Mode | Transacion Mode | Mandatory | String(Ma x length:2) | Regula/BilTo/ShipTo | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | NaN | ||
| A 1.1 Dispatch From Details | NaN | ||||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | NaN | ||||
| 1 | Company_Nam e | 1..1 | Company_Name | Mandato ry | string(Max length:60) | ICAI | Details of person and address wherefrom goods are dispatched. | NaN | |
| 2 | Address1 | 1..1 | Address1 | Mandato ry | string(Max length:100) | Vasanth Nagar | Details of person and address wherefrom goods are dispatched. | NaN | |
| 2 | Address2 | 0..1 | Address2 | Optional | string(Max length:100) | Millers Road | Details of person and address wherefrom goods are dispatched. | NaN | |
| 3 | City | 1..1 | Place | Optional | string(Max length:100) | Bangalore | Details of person and address wherefrom goods are dispatched. | NaN | |
| 4 | State | 1..1 | State | Mandato ry | String(Max length:2) | Karnataka | Details of person and address wherefrom goods are dispatched. | NaN | |
| 5 | Pin code | 1..1 | Pin code | Mandato ry | string(Max length:6) | 560087 | Details of person and address wherefrom goods are dispatched. | NaN | |
| A 1.2 Item Details | 1..n | NaN | |||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | NaN | ||||
| 1 | SLNO | 1..1 | Serial Number | Mandato ry | int | 1,2,3 | NaN | ||
| 2 | Item Description | 0..1 | Item description | optional | string(Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier | NaN | |
| 3 | IS Service | 0..1 | IS Service | Optional | Character | Y/N | Specify whether supply is that of Services or not | NaN | |
| 4 | HSN code | 0..1 | HSN code | Optional | string(Max length:8) | 1122 | A code for classifying the item by its type or nature. | NaN | |
| 5 | Batch | 0..1 | ... | Optional | Refer A 1.3.1 | galaxy | Batch number details are important to be mentioned for certain set of manufacturers | NaN | |
| 6 | Barcode | 0..1 | Item Bar cde | Optional | string(length:3 0) | b123 | Barcoding if to be provided need to be specified | NaN | |
| 7 | Quantity | 1..1 | Quantity | Mandato ry | Decimal (13,3) | 10 | The quantity of items (goods or services) that is charged in the Invoice line. | NaN | |
| 8 | Free Qty | 0..1 | free quantity | Optional | Decimal (13,3) | 1 | Detail of any FOC item | NaN | |
| 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. | NaN | |
| 10 | Rate | 1..1 | Item Rate per quantity | Mandato ry | Decimal (10,2) | 500.5 | The number of item units to which the price applies. | NaN | |
| 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. | NaN | |
| 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. | NaN | ||
| 13 | Pre Tax Amount | 0..1 | Pretax | Optional | Decimal (10,2) | 50 | This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. | NaN | |
| 14 | Assesseeble Value | 1..1 | net amount | Mandato ry | Decimal (13,2) | 5000 | The unit price, exclusive of GST, before subtracting Item price discount, can not be negative | NaN | |
| 15 | GST Rate | 1..1 | Rate | Mandato ry | Decimal(3,2) | 5 | The GST rate, represented as percentage that applies to the invoiced item. | NaN | |
| 16 | Iamt | 0..1 | IGST Amount as per item | Mandato ry | Decimal(11,2) | A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons | NaN | ||
| 17 | C amt | 0..1 | CGST Amount as per item | Mandato ry | Decimal(11,2) | 650.00 | NaN | ||
| 18 | S amt | 0..1 | SGST Amount as per item | Mandato ry | Decimal(11,2) | 650.00 | NaN | ||
| 19 | Cs amt | 0..1 | CESS Amount as per item | Optional | Decimal(11,2) | 65.00 | NaN | ||
| 20 | State Cess Amt | 0..1 | State cess amount as per item | Optional | Decimal(11,2) | 65.00 | NaN | ||
| 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. | NaN |
| 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_R eference | 0..1 | Reference to purchase order | optional | String (50) | Reference of purchase order. | |
| 24 | Item Total | 1..1 | net amount | Optional | Decimal (13,2) | 5000 | A group of business terms providing the monetary totals for the Invoice. |
| 25 | Origin_Country | 0..1 | Origin country of item | optional | String(Max length:2) | This is to specify item origin country like mobile phone sold in India could be manufactured in China. | |
| 26 | Serial No Details | 0..1 | ... | Optional | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Mandat ory | |||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Optional | Decimal(11,2) | Appropriate taxes based on 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 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 | CESSValue | 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 | StateCessValue | 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 | |
| 12 | Total Invoice Value | 1..1 | Total amount | Mandato ry | Decimal(11,2) | The total amount of the Invoice with GST. Must be rounded off to maximum 2 | |
| A 1.3.1 Batch Details | 1..1 | ||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Batch Name | 1..1 | Batch number/name | Mandato ry | string(Max length:20) | Batch number details are important and to be mentioned for certain set of manufacturers | |
| 2 | Batch Expiry Date | 0..1 | Expiry Date | optional | string (DD/MM/YY YY) | Expiry Date of the Batch | |
| 3 | Warranty Date | 0..1 | Warranty Date | Optional | string (DD/MM/YY YY) | Warranty Date of the ITEM | |
| A 1.3.2 Serial Number Details | 0..1 | ||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Optional | string(Max length:15) | 0 | |
| 2 | Other Detail1 | 0..1 | other detail of serial number | Optional | string(Max length:10) | 0 | |
| 3 | Other Detail2 | 0..1 | other detail of serial number | Optional | string(Max length:10) | 0 | |
| A 1.3.3 Pre Tax Details | |||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Pretax Particulars | Pretax ledger/particulars | Optional | string(Max length:100) | 0 | ||
| 2 | TaxOn | Pretax on gross amount or any other | Optional | Decimal(11,2) | 0 | ||
| 3 | Amount | Amount | Optional | Decimal(11,2) | 0 |
[File.No Va Kar / GST / 02/ 2019] By the order of the Governor of Jharkhand
(Sukhdeo Singh) Additional Chief Secretary
Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017 and last amended vide notification No. 75/2019 - State Tax, dated the 10th February, 2020, published vide S.O. No.-9 dated the 10th February, 202012 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 . . . 11 10 , ,2017 )2017 12 ) 164 , , 2017 , :-
1.(1) ) ( ,2020
) 2 ( , 0 1 , 2020 2. ,2017 ) ( 117 ,-
) ( ) 1 ( ,31 ,2019 " 31 ,2019" , ," 31 , 2020" , ;
) ( ) 4 ( ) ( (iii) ," 31 ,2020" , ," 30 ,2020" ,
3. -01 - 12 13 , :-
''12
?
)i(
)ii (
)iii( // // )iv(
13.
? )i(Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 13
| )ii ( | |||||
| )iii( | // | // | |||
| )iv( | '' |
4. -3 ,-
) (" 46 " 2 ," " ," " ;
) (" 46 " 4 , , :-
"5. "
) (" 46 " 3 " " ," " ;
) (" 46 " 4 , , :-
"5. "
5. -01 , :-
" : :
0.. 1 :
1.. 1 :
1.. :
0.. : :
Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 14 "Note: Cardinality means occurence 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.
| -01 ( 48 ) | |||||||
| S No | Technical Field name | Cardina lity | Small Description of the field | Is it Mandatory on invoice? | Technical Field Specifications | Sample Value of the field | Explanatory Notes of the Field |
| 0 | Version | 1..1 | Version number | Mandatory | string(Max length:10) | 1.0 | It is the version of schema. It will be used to keep track of version of Invoice specification. |
| 1 | IRN | 0..1 | Invoice Reference Number | Mandatory | string(Max length:50) | 649b01ft | This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E- Invoice system will generate it and respond back 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_co de | 1..1 | Code for Invoice type | Mandatory | string(Max length:10) | B2B/B2C/SEZ WP/SEZWOP/ EXPWP/EXP WOP/DEXP/I SD/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 ) | 21/7/2019 | The date when the Invoice was issued. Format "DD/MM/YYYY" |
| 6 | Invoice_currenc y_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_In voice_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_Invo ice_Number | 1..1 | Detail of Base Invoice which is being amended by subsequent document | Mandatory (if this section is selected or used) | string(Max length:16) | Sa/1/2019 | This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents required under GST |
| 14 | Invoice_Docum ent_Reference | 1.1 | Invoice reference | Optional | string(Max length:20) | KOL01 | This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre. |
| 15 | Preceeding_Invo ice_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) | TENDERJAN 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_Refere nce | 0..1 | Contract Number | Optional | string(Max length:20) | CONT230720 19 | This reference is kept for mentioning contract number if supplies are made under any specific Contract |
| 20 | External_Refere nce | 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_Referen ce | 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) | Vendor PO /1 | |
| 23 | RefDate | 0..1 | Buyer's PO Reference date | Optional | string (DD/MM/YYYY ) | 21/07/19 | |
| 24 | Supplier Information | 1..1 | Mandatory | A group of business terms providing information about the Supplier. | |||
| 25 | Supplier_Leg al_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_tradi ng_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_GST IN | 1..1 | GSTIN of the Supplier | Mandatory | Alphanumeric with 15 characters | 29AADFV758 9C1ZO | GSTIN of the supplier |
| 28 | Supplier_Add ress1 | 1..1 | Supplier's address1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_Add ress2 | 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_Stat e | 1..1 | Place | Mandatory | string(Max length:50) | Karnataka | State of the Supplier |
| 32 | Supplier_Pinc ode | 1..1 | PIN code | Mandatory | string(Max length:6) | 560087 | PIN code of the Supplier |
| 33 | Supplier_Pho ne | 0..1 | Phone | Optional | string(Max length:12) | 9999999999 | 10 Digit Contact number of the Supplier |
| 34 | Supplier_Ema il | 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_GSTI N | 1..1 | GSTIN | Mandatory | string(Max length:15) | 29AACCR783 2C1ZD | 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_Addre ss1 | 1..1 | Address1 | Mandatory | string(Max length:100) | Address | Address of the Buyer |
| 41 | Billing_Addre ss2 | 0..1 | Address2 | optional | string(Max length:100) | Address | Address of the Buyer |
| 42 | Billing_State | 1..1 | Place | Mandatory | string(Max length:50) | Bangalore | State of the Buyer |
| 43 | Billing_Pinco de | 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] om | 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_Financ ial_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/Di rect Transfer | Cash/Credit/Direct Transfer |
| 50 | IFSC | 1..1 | Indian Financial System Code (IFSC Code) | Mandatory | string(Max length:11) | A group of business terms to specify Branch of Payee | |
| 51 | Payment_Terms | 0..1 | Payment Terms | Optional | string(Max length:50) | Terms of Payment with the recipient if to be provided | |
| 52 | Payment_Instruc tion | 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_Infor mation | 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 | E Commerce 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 | |
| 60 | Invoice Item Details | 1..n | Mandatory | ||||
| 61 | List {items} | Items | Mandatory | Refer A 1.2 | |||
| 62 | Document Total | 1..1 | Mandatory | ||||
| 63 | Total Details | 1..1 | Bill Total Details | Mandatory | Refer A 1.3 | ||
| 64 | Tax_Total | 1..1 | Total Tax Amount | Mandatory | Decimal (10,2) | ||
| 65 | Sum_of_Invoice _line_net_amou nt | 0..1 | Item level net amount | optional | Decimal (10,2) | ||
| 66 | Sum_of_allowa nces_on_docum ent_level | 0..1 | total discount | optional | Decimal (10,2) | ||
| 67 | Sum_of_charges _on_document_l evel | 0..1 | total other charges | optional | Decimal (10,2) | ||
| 68 | Pre Tax Details | Break up of the tax rate at invoice level | Optional | Refer A 1.3 | |||
| 69 | Paid_amount | 1..1 | Paid amount | Mandatory | Decimal (10,2) | ||
| 70 | Amount_due_fo r_payment | 1..1 | Payment Due | Mandatory | Decimal (10,2) | ||
| 71 | Extra Information | 0..1 | Optional | ||||
| 72 | Tax_Scheme | 1..1 | GST, Excise, Custom, VAT eyc. | Mandatory | string(Ma x length:4) | GST, CUST, VAT etc.. | |
| 73 | Remarks | 0..1 | Remarks/Note | Optional | string(Ma x length:100 ) | New batch Items submitted | |
| 74 | Additional_Sup porting_Docum ents | 0..n | optional | ||||
| 75 | Additional_Sup porting_Docume nts_url | 0..1 | Supporting document URLs | optional | string(Ma x length:100 ) | ||
| 76 | Additional_Sup porting_Docume nts | 0..1 | Supporting document in base64 format. | optional | string(Ma x length:100 0) | ||
| 77 | Invoice_Allowa nces_or_Charge s | 0..1 | Total Value of allowances and charges at invoice level | optional | Decimal (10,2) | ||
| 78 | Eway Bill Details | 0..1 | Optional | ||||
| 79 | Transporter ID | 1..1 | Transporter Id | Optional | Alphanum eric with 15 characters | 29AADFV7589C1Z O | |
| 80 | Trans Mode | 1..1 | Mode of transportation | Road / Rail / Air / Ship | Drop Down - Fixed | ||
| 81 | Trans Distance | 1..1 | Distance of transportation | Decimal (10,2) | |||
| 82 | Transporter Name | 0..1 | Transporter Name | string(Ma x length:100 ) | |||
| 83 | Trans Doc No | 0..1 | Transporter Doc No | ||||
| 84 | Trans Doc Date | 0..1 | Transporter Doc Date | string (DD/MM/ YYYY) | 21/09/2019 | ||
| 85 | Vehicle No | 1..1 | Vehicle No | Optional | string(Ma x length:20) | ||
| 86 | Signature Detials | 0..1 | Mandatory | ||||
| 87 | DSC | 1..1 | Digital Signature of the Document | DSC KEY Hash | |||
| A 1.0 Ship To Details | 0..1 | ||||||
| S No | Parameter Name | Description | Field Specificat ions | Sample Value | |||
| 1 | Shipping To_Name | 1..1 | Shipping To_Legal_Name | Mandatory | string(Ma x length:60) | Adarsha | |
| 1 | Shipping To_Name | 1..1 | Shipping To_Trade_Name | Mandatory | string(Ma x length:60) | Adarsha | |
| 2 | Shipping To_GSTIN | 1..1 | Shipping To_GSTIN | Mandatory | string(Ma x length:100 ) | 36AABCT2223L1ZF | |
| 3 | ShippingTo_Ad dress1 | 1..1 | ShippingTo_Addr ess1 | Mandatory | string(Ma x length:50) | Address | |
| 4 | ShippingTo_Ad dress2 | 0..1 | ShippingTo_Addr ess2 | Optional | string(Ma x length:50) | Address | |
| 5 | Shipping To_Place | 0..1 | Shipping To_Place | Optional | string(Ma x length:50) | Bangalore | |
| 6 | Shipping To_Pincode | 1..1 | Shipping To_Pincode | Mandatory | string(Ma x length:6) | 560001 | |
| 7 | Shippint To_State | 1..1 | Shippint To_State | Mandatory | string(Ma x length:100 ) | Karnataka | |
| 8 | Subsupply Type | Supply Type | Mandatory | String(Ma x length:2) | Supply/export/Job work | ||
| 9 | Transaction Mode | Transacion Mode | Mandatory | String(Ma x length:2) | Regula/BilTo/ShipTo | ||
| A 1.1 Dispatch From Details | |||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Company_Name | 1..1 | Company_Name | Mandato ry | string(Max length:60) | ICAI | |
| 2 | Address1 | 1..1 | Address1 | Mandato ry | string(Max length:100) | Vasanth Nagar | |
| 2 | Address2 | 0..1 | Address2 | Optional | string(Max length:100) | Millers Road | Details of person and address wherefrom goods are dispatched. |
| 3 | City | 1..1 | Place | Optional | string(Max length:100) | Bangalore | Details of person and address wherefrom goods are dispatched. |
| 4 | State | 1..1 | State | Mandato ry | String(Max length:2) | Karnataka | Details of person and address wherefrom goods are dispatched. |
| 5 | Pin code | 1..1 | Pin code | Mandato ry | string(Max length:6) | 560087 | Details of person and address wherefrom goods are dispatched. |
| A 1.2 Item Details | 1..n | ||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | SLNO | 1..1 | Serial Number | Mandato ry | int | 1,2,3 | |
| 2 | Item Description | 0..1 | Item description | optional | string(Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier |
| 3 | IS Service | 0..1 | IS Service | Optional | Character | Y/N | Specify whether supply is that of Services or not |
| 4 | HSN code | 0..1 | HSN code | Optional | string(Max length:8) | 1122 | A code for classifying the item by its type or nature. |
| 5 | Batch | 0..1 | ... | Optional | Refer A 1.3.1 | galaxy | Batch number details are important to be mentioned for certain set of manufacturers |
| 6 | Barcode | 0..1 | Item Bar cde | Optional | string(length:3 0) | b123 | Barcoding if to be provided need to be specified |
| 7 | Quantity | 1..1 | Quantity | Mandato ry | Decimal (13,3) | 10 | The quantity of items (goods or services) that is charged in the Invoice line. |
| 8 | Free Qty | 0..1 | free quantity | Optional | Decimal (13,3) | 1 | Detail of any FOC item |
| 9 | UQC | 0..1 | uom | Optional | string(Max length:8) | Box | The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE Recommendation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an "X", resulting in a 3 alphanumeric code when used as a unit of measure. |
| 10 | Rate | 1..1 | Item Rate per quantity | Mandato ry | Decimal (10,2) | 500.5 | The number of item units to which the price applies. |
| 11 | Gross Amount | 1..1 | gross amount | Optional | Decimal (10,2) | 5000 | The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative. |
| 12 | Discount Amount | 0..1 | discount amount | Optional | Decimal (10,2) | The total discount subtracted from the Item gross price to calculate the Item net price. | |
| 13 | Pre Tax Amount | 0..1 | Pretax | Optional | Decimal (10,2) | 50 | This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. |
| 14 | Assesseeble Value | 1..1 | net amount | Mandato ry | Decimal (13,2) | 5000 | The unit price, exclusive of GST, before subtracting Item price discount, can not be negative |
| 15 | GST Rate | 1..1 | Rate | Mandato ry | Decimal(3,2) | 5 | The GST rate, represented as percentage that applies to the invoiced item. |
| 16 | Iamt | 0..1 | IGST Amount as per item | Mandato ry | Decimal(11,2) | A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons | |
| 17 | C amt | 0..1 | CGST Amount as per item | Mandato ry | Decimal(11,2) | 650.00 | |
| 18 | S amt | 0..1 | SGST Amount as per item | Mandato ry | Decimal(11,2) | 650.00 | |
| 19 | Cs amt | 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_Re ference | 0..1 | Reference to purchase order | optional | String (50) | Reference of purchase order. | |
| 24 | Item Total | 1..1 | net amount | Optional | Decimal (13,2) | 5000 | A group of business terms providing the monetary totals for the Invoice. |
| 25 | Origin_Country | 0..1 | Origin country of item | optional | String(Max length:2) | This is to specify item origin country like mobile phone sold in India could be manufactured in China. | |
| 26 | Serial No Details | 0..1 | ... | Optional | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Mandat ory | |||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Optional | Decimal(11,2) | Appropriate taxes based on 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 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 | CESSValue | 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 | StateCessValue | 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 | |
| 12 | Total Invoice Value A 1.3.1 Batch Details | 1..1 1..1 | Total amount | Mandato ry | Decimal(11,2) | The total amount of the Invoice with GST. Must be rounded off to maximum 2 | |
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Batch Name | 1..1 | Batch number/name | Mandato ry | string(Max length:20) | Batch number details are important and to be mentioned for certain set of manufacturers | |
| 2 | Batch Expiry Date | 0..1 | Expiry Date | optional | string (DD/MM/YY YY) | Expiry Date of the Batch | |
| 3 | Warranty Date | 0..1 | Warranty Date | Optional | string (DD/MM/YY YY) | Warranty Date of the ITEM | |
| A 1.3.2 Serial Number Details | 0..1 | ||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Optional | string(Max length:15) | 0 | |
| 2 | Other Detail1 | 0..1 | other detail of serial number | Optional | string(Max length:10) | 0 | |
| 3 | Other Detail2 | 0..1 | other detail of serial number | Optional | string(Max length:10) | 0 | |
| A 1.3.3 Pre Tax Details | |||||||
| S No | Parameter Name | Description | Field Specifications | Sample Value | |||
| 1 | Pretax Particulars | Pretax ledger/particulars | Optional | string(Max length:100) | 0 | ||
| 2 | TaxOn | Pretax on gross amount or any other | Optional | Decimal(11,2) | 0 | ||
| 3 | Amount | Amount | Optional | Decimal(11,2) | 0 |
. . . २८
. . ..९