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1

RNI No. MAHBIL/2009/37831

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+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É

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+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 25

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(¦ÉÉMÉ BEò, BEò-+ +ÉÊhÉ BEò-±É ªÉÉƨÉvªÉä |ÉʺÉrù Eäò±Éä±Éä ÊxÉªÉ¨É ´É +Énäù¶É ªÉÉÆ´ªÉÊiÉÊ®úCiÉ) ÊxÉªÉ¨É ´É +Énäù¶É.

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 20th January 2020

NOTIFICATION

Notification No. 02/2020 – State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1020/C.R.5/Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra

Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government hereby makes the

following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :—

1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment)

Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect

from 1st January, 2020.

2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

rule 117,—

(a) In sub-rule (1A), with effect from the 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 :—

“ 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

¦ÉÉMÉ SÉÉ®ú-¤É-25-1

(1)

2

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(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.”;

(c) in serial number 3 under the heading “Notice to Return Defaulter u/s 46 for not filing final return

upon cancellation of registration”, for the words “tax period will”, the words “tax period may” shall be

substituted;

(d) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing final

return upon cancellation of registration” , the following serial number shall be inserted, namely:-

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

5. In the said rules, for FORM INV-01, the following form shall be substituted, namely :—

“Note : Cardinality means occurance of field in the schema. Below are the meaning of various symbol used in this column :

0..1 : It means this item is optional and even if mentioned can not be repeated.

1..1: It means that this item is mandatory and can be mentioned only once.

1..n: It means this item is mandatory and can be repeated more than once.

0..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required

one can mention many previous invoice reference.

FORM GST INV-1

(See rules 48)

Sr.

No.

Technical Field

name

Cardinal-

ity

Small

Description of

the field

Is it Mandatory on

invoice ?

Technical Field

Specifications

Sample Value of the

field

Explanatory Notes

of the Field

0

Version

1..1

Version

number

Mandatory

string (Max

length:10)

1.0

It is the version of schema . It will

be used to keep track of version

of Invoice specification.

1

IRN

0..1

Invoice Reference

Number

Mandatory

string

(Max length: 50)

649b01ft

This will be a unique reference

number for this invoice. It can be

generated by application

based

on the Algorithm provided by

E-Invoice system or can be left

blank. In case this field has been

left blank E-Invoice system will

generate it and respond back in

response to registration request.

In case application send this

number then e-Invoice system

will validate it and after validation

registered same number against

this invoice. Invoice will only be

valid once it has this number and

it is registered on E-invoice

system.

¦ÉÉMÉ SÉÉ®ú-¤É-25-1+

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3

2

Invoice_type_

code

1..1

Code for Invoice

type

Mandatory

string

(Max Length:10)

B2B/B2C/SEZWP/S

EZWOP/EXP

WP/EXPWOP/DEXP/

ISD/BOS/DC

This

will

be

the

code

to

identify type of supply, some of the

examples are mentioned. It will

have also code for bill of entry,

invoice

and

other type of

documents. B2C invoice can be

mentionted as type and based on

that some fields will become

optional. Detail JSON scheme will

mention these details later.

3

Invoice_Subtype

_ code

1..1

Sub_Code for

Invoice type

Mandatory

Drop Down

Regular / CreditNote /

DebitNote

Type of the Document can be used

as Regular for Bill of Supply and

Delivery Challan etc.

4

Invoice Num

1..1

Invoice number

Mandatory

string

(Max length:16)

Sa/1/2019

It will be as per invoice number rule

mentionted in CGST/SGST rule.

Rule to be checked.

5

Invoice Date

1..1

Invoice Date

Mandatory

string (DD/M

M/YYYY)

21/7/2019

The date when the Invoice was

issued. Format "DD/MM/YYYY"

6

Invoice_

currency_code

1..1

Currency code

Optional

string

(Max length:16)

USD

It depicts an additional currency in

which all Invoice amounts can be

given

along

with

INR.

one

additional currency shall be used in

the Invoice.

7

Reverse charge

0..1

Reverse Charge

Optional

Character

Y

Is the liability payable under

reverse charge

8

Delivery_or_

Invoice_Period

0..1

Optional

9

Invoice_Period_

Start_Date

1..1

Invoice period start

date

Mandatory

(if this section is

selected or used)

string (DD/M

M/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/M

M/YYYY)

21-07-19

11

Order and

Sales Order

Reference

0..1

Optional

12

Preceding

Invoice

Reference

0..n

4

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13

Preceeding_

Invoice_Number

1..1

Detail of Base

Invoice which is

being amended by

subsequent

document

Mandatory (if this

section is selected

or used)

string

(Max length:16)

Sa/1/2019

This is the reference of original

invoice to be provided in the case

of debit and credit notes. In mere

invoicing this is not required. It is

required to keep future expansion

of e versions of Credit notes, Debit

Notes and other documents

requried under GST

14

Invoice_

Document_

Reference

1.1

Invoice reference

Optional

string

(Max length:20)

KOL01

This reference is kept for user to

provide any additional fields for

eg., some branch, their user id,

their employee id, sales centre

reference etc.

15

Preceeding_

Invoice_Date

1..1

Date of Invoice

Mandatory

(if this section is

selected or used)

string

(DD/MM/YYYY)

21-07-19

16

Other

References

0..1

17

Receipt_Advice

_Reference

0..1

Terms reference

Optional

string

(Max length:20)

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)

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_

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 for such

supply.

21

Project_

Reference

0..1

Project Reference

Optional

string

(Max length:20)

PJTCODE01

This

reference

is

kept

for

mentioning Project number if

supplies are made under any

specific Project

22

RefNum

0..1

Vendor PO

Reference

number

Optional

string

(Max length:16)

Vendor PO /1

0

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5

23

RefDate

0..1

Vendor PO

Reference date

Optional

string

(DD/MM/YYYY)

21-07-19

00-01-00

24

Supplier

Information

1..1

Mandatory

A group of business terms

providing information

about

the

Supplier.

25

Supplier_Legal_

Name

1..1

Supplier_

Legal_Name

Mandatory

string

(Max length:100)

The Institute of Char-

etred Accountants of

India

Name as appearing in PAN of the

Supplier

26

Supplier_trading

_Name

0..1

Trade Name of

Supplier

Optional

string

(Max length:100)

ICAI

A name by which the Supplier is

known,

other

than

Supplier

name (also known as Business

name).

27

Supplier_GSTIN

1..1

Gstin of the

Supplier

Mandatory

Alphanumeric

with 15 characters

29AADFV7589C1ZO

GSTIN of the supplier

28

Supplier_

Address 1

1..1

Supplier address1

Mandatory

string

(Max length:100)

Vasanth Nagar

Address of the Supplier

29

Supplier_

Address 2

0..1

Supplier address

2

Optional

string

(Max length:100)

Bangalore

City of the Supplier

30

Supplier_City

1..1

Supplier address

2

Optional

string

(Max length:50)

Bangalore

City of the Supplier

31

Supplier_State

1..1

Place

Mandatory

string

(Max length:50)

Karnataka

State of the Supplier

32

Supplier_

Pincode

1..1

Pincode

Mandatory

string

(Max length:6)

560087

Pincode of the Supplier

33

Supplier_Phone

0..1

Phone

Optional

string

(Max length:12)

9999999999

Contact number of the Supplier

34

Supplier_Email

0..1

E-Mail id

Optional

string

(Max length:50)

[email protected]

Email id of the Supplier.

35

Buyer

Information

1..1

Mandatory

Header for Buyer information

36

Billing_Name

1..1

Buyer Legal name

Mandatory

string

(Max length:100)

Adarsha

It will be legal name of buyer

37

Billing_Trade_

Name

1..1

Buyer Legal name

Mandatory

string

(Max length:100)

Adarsha

It will be Trade Name of buyer

38

Billing_GSTIN

1..1

GSTIN

Mandatory

string

(Max length:15)

29AACCR7832C1ZD

GSTIN of the Buyer

6

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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

Address1

Mandatory

string

(Max length:100)

Address

Address of the Buyer

41

Billing_Address

2

0..1.

Address2

optional

string

(Max length:100)

Address

Address of the Buyer

42

Billing_State

1..1

Place

Mandatory

string

(Max length:50)

Bangalore

State of the Buyer

43

Billing_Pincode

1..1

pincode

Mandatory

string (Max length:6) 560002

Pincode of the Buyer

44

Billing_Phone

0..1

Phone number

Optional

string

(Max length:12)

080 2223323

contact number of the Buyer

45

Billing_Email

0..1

e-Mail 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

Financial_

Institution

_Branch

1..1

Financial

Institution Branch

(IFSC Code)

Mandatory

string

(Max length:11)

A group of business terms to

specify Branch of Payee

51

Payment_Terms

0..1

Payment

Terms

Optional

string

(Max length:50)

Terms of Payment with the

recipient if to be provided

52

Payment_

Instruction

0..1

Payment

Instruction

Optional

string

(Max length:50)

A

group

of

business

terms

providing information about the

payment.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, VÉÉxÉä´ÉÉ®úÒ 20, 2020/{ÉÉè¹É 30, ¶ÉEäò 1941

7

53

Credit_Transfer

0..1

Optional

string

(Max length : 50)

A group of business terms to

specify credit transfer payments.

54

Direct_Debit

0..1

Optional

string

(Max length : 50)

A group of business terms

to specify a direct debit.

55

CreditDays

0..1

Due date of Credit

Optional

Numeric

(Min length : 1

Max length : 3)

30-11-2019

The date when the payment is

due. Format "DD-MM-YYYY".

56

Delivery_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 og E commerce operator

is supply is made through him

59

ECOM_POS

0..1

State code

Optional

String

( Max length : 2)

29

Mention og E commerce operator

is supply is made through him

60

Invoice Item

Details

1..n

Mandatory

61

List {items}

Items

Mandatory

Refer A 1.2

A group of business terms

providing information about the

goods and services invoiced.

62

Document

Total

1..1

Mandatory

63

Total Details

1..1

Bill

Total Details

Mandatory

Refer A 1.3

0

64

Tax_Total

1..1

Total Tax Amount

Mandatory

Decimal (10,2)

When tax currency code is

provided, two instances of the

tax total must be present, but

only one with tax subtotal.

65

Sum_of_

Invoice_line_net

_amount

0..1

Item level net

amount

optional

Decimal (10,2)

Sum of all Invoice line net

amounts in the Invoice. Must be

rounded to maximum 2 decimals.

8

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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

PreTax 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 decimal.

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

¦ÉÉMÉ SÉÉ®ú-¤É-25-2

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9

75

Additional_

Supporting_

Documents_url

0..1

Supporting

document URLs

optional

string

( Max length : 100)

A

group

of

business

terms

providing

information

about

additional supporting documents

substantiating the claims made in

the

Invoice.

The

additional

supporting documents can be

used for both referencing a

document

number

which

is

expected to be known by the

receiver, an external document

(referenced by a URL) or as an

embedded document, Base64

encoded (such as a time report).

76

Additional_

Supporting-

Documents

0..1

Supporting

document in 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_Allowan

ces_or_Charges

0..1

Total Value of

allowances and

charges at invoice

level

optional

Decimal (10,2)

A group of business terms

providing

information

about

allowances

or

charges

applicable at invoice level as

sometime discount or charges

may be applicable on invoice

level not on line item level.

78

Eway Bill

Details

0..1

Optional

79

Transporter ID

1..1

Transporter Id

Optional

Alphanumeric with

15 characters

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

80

transMode

1..1

Mode of

transportation

Road / Rail /

Air / Ship

Drop Down - Fixed

–

1/2/3/4

10

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81

transDistance

1..1

Distance of

transportation

Decimal (10,2)

–

20

82

transporter

Name

0..1

Transporter Name

string( Max length:

100)

–

SPURTHI R

83

transDocNo

0..1

Transporter

Doc No

–

–

TA120; Mandatory if the mode of

transport is other than by Road

84

transDocDate

0..1

Transporter Doc

Date

string

(DD/M M/YYYY)

21-07-2019

20/9/2017

85

vehicleNo

1..1

Vehicle No

Optional

string

( Max length : 20)

–

KA12KA1234 or KA12K1234 or

KA123456 or KAR1234

86

Signature

Detials

0..1

Mandatory

87

DSC

1..1

Digital Signature

of the Document

DSC KEY Hash

an optional field since it is signed

by the GSTN Portal also and

data

travels

thry

secured

platform

A 1.0

Ship To Details

0..1

Sr.

No.

Parameter

Name

Description

Field

Specifications

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)

36AABCT2223L1ZF

A group of business terms

providing information about the

address to which goods and

services invoiced were or are

delivered.

¦ÉÉMÉ SÉÉ®ú-¤É-25-3

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11

3

Shipping To_

Address 1

1..1

Shipping To_

Address1

Mandatory

string

( Max length : 50)

Address

A group of business terms

providing information about the

address to which goods and

services invoiced were or are

delivered.

4

Shipping To_

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_

Pincode

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

Shipping 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/Jobwork 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/ShipTo

A group of business terms

providing information about the

address to which goods and

services invoiced were or are

delivered.

12

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A 1.1

Dispatch From Details

Sr.

No.

Parameter

Name

Description

Field

Specifications

Sample Value

1

Company_

Name

1..1

Company_Name

Mandatory

string

( Max length : 60)

ICAI

Detail of person and address

wherefrom

goods

are

dispatched.

2

Address1

1..1

Address1

Mandatory

string

( Max length : 100)

Vasanth Nagar

Detail of person and address

wherefrom goods are dispatched.

2

Address2

0..1

Address2

Optional

string

( Max length: 100)

Millers Road

Detail of person and address

wherefrom goods are dispatched.

3

City

1..1

Place

Optional

string

( Max length :100)

Bangalore

Detail of person and address

wherefrom goods are dispatched.

4

State

1..1

State

Mandatory

String

( Max length : 2)

Karnataka

Detail of person and address

wherefrom goods are dispatched.

5

Pincode

1..1

Pincode

Mandatory

string

( Max length : 6)

560087

Detail of person and address

wherefrom goods are dispatched.

A 1.2

Item

Details

1..n

S

No

Parameter

Name

Description

Field 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

(Max length : 30)

b123

Barcoding if to be provided need

to be specified.

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13

7

Quantity

1..1

Quantity

Mandatory

Decimal (13,3)

10

The quantity of items (goods or

services) that is charged in the

Invoice line.

8

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, Revision11

(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.

14

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13

Pretax 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

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.

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15

22

Invoice_line_

net_amount

0..1

Invoice line Net

Amount

Optional

Decimal (11,2)

The total amount of the Invoice

line. The amount is “net” without

GST, i.e. inclusive of line level

allowances and charges as well

as other relevant taxes. Must be

rounded to maximum 2 decimals.

23

Order Line_

Reference

0..1

Reference to

purchase order

optional

String (50)

Reference of purchase order.

24

ItemTotal

1..1

Net Amount

Optional

Decimal (13,2)

5000

A

group

of

business

terms

providing the monetary totals for

the Invoice.

25

Origin_Country

0..1

Origin country of

item

optional

String

( Max length : 2)

This is to specify item origin

country like mobile phone sold in

India could be manufactured in

China.

26

Serial No

Details

0..1

...

Optional

Refer A 1.3.2

A 1.3 Total

Details

1..1

Mandatory

Sr.

No.

Parameter

Name

Description

Field

Specifications

Sample Value

1

IGST Value

0..1

IGST Amount as per

invoice

Optional

Decimal (11,2)

Appropriate taxes based on rule

will be applicable. For example

either of CGST and SGST or

IGST will be mandatory. As there

is no way to show conditional

mandatory, optional has been

mentionted against all taxes.

2

CGST Value

0..1

CGST Amount as

per invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

specified.

3

SGST Value

0..1

SGST

Amount as per

invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

specified.

16

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4

CESS Value

0..1

cess

Amount as per

invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

specified.

5

State Cess

Value

0..1

State Cess

Amount as per

invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

specified.

6

Rate

0..1

Tax Rate

Optional

Decimal (11,2)

Tax Rate

7

Freight

0..1

Charges

Optional

Decimal (11,2)

8

Insurance

0..1

Charges

Optional

Decimal (11,2)

9

Packaging and

Forwarding

0..1

Charges

Optional

Decimal (11,2)

10

Other Charges

0..1

Pretax/Post

Charges

Optional

Decimal (11,2)

A

group

of

business

terms

providing

information

about

allowances applicable to

the

Invoice as a whole. A group of

business

terms

providing

information about charges and

taxes other than GST, applicable

to the Invoice as a whole.

11

Round off

0..1

Round off Value

Optional

Decimal (11,2)

The amount to be added to the

invoice total to round the amount

to be paid. Must be rounded to

maximum 2 decimals.

12

Total Invoice

Value

1..1

Total amount

Mandatory

Decimal (11,2)

The total amount of the Invoice

with GST. Must be rounded to

maximum 2 decimals.

A 1.3.1 Batch

Details

1..1

Sr.

No.

Parameter

Name

Description

Field

Specifications

Sample Value

1

Batch Name

1..1

Batch

Number/Name

Mandatory

string

( Max length : 20)

Batch

number

details

are

important to be mentioned for

certain set of manufacturers.

2

Batch Expiry

Date

0..1

Expiry Date

optional

string

(DD/M M/YYYY)

Expiry Date of the Batch

3

Warranty Date

0..1

Warranty Date

Optional

string

(DD/M M/YYYY)

Warranty Date of the ITEM

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17

A 1.3.2 Serial

Number

Details

0..1

Sr.

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 Detail 1

0..1

other detail of Serial

Number

Optional

string

( Max length :10)

0

3

Other Detail 2

0..1

other detail of Serial

Number

Optional

string

( Max length : 10)

0

A 1.3.3 Pre

Tax Details

Sr.

No.

Parameter

Name

Description

Field

Specifications

Sample Value

1

Pretax

Particulars

Pretax ledger/parti-

culars

Optional

string

(Max length : 100)

0

2

Tax On

Pretax on gross

amount or any other

Optional

Decimal (11,2)

0

3

Amount

Amount

Optional

Decimal (11,2)

0

By order and in the name of the Governor of Maharashtra

J. V. DIPTE

Deputy Secretary to Government.

Note :— The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June, 2017,

vide Notification No. MGST-1017/C.R.90/Taxation-1, dated 22nd June, 2017 and were last amended vide Finance Department Notification

No. GST-1019/C.R. 3/Taxation-1, dated 6th January, 2020 [Notification No. 75 /2019-State Tax] which was published in the Maharashtra

Government Gazette, Extraordinary No.25, Part-IV-B, dated 20th January, 2020.

18

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ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.