EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 35, CUTTACK, TUES DAY, JANUARY 07, 2020/PAUSA 17, 1941
FINANCE DEPARTMENT
NOTIFICATION
The 7th January, 2020
S.R.O. No. 04/2020.— In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha 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; and
(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 serials and entries against these 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 and entry against it 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; and
(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 and entry against it 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 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) | |||||||
| Sl. No. | Technical Field name Cardinality | 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 the application sends this number then e- Invoice system will validate it andregisters 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/SE ZWOP/EXPWP/EXP WOP/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 CGST/SGST Rule. |
| 5 | Invoice Date | 1..1 | Invoice Date | Mandatory | string (DD/MM/YY YY) | 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_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/YY YY) | 21/07/2019 | |
| 10 | Invoice_Period_End_ Date | 1..1 | Invoice Period End date | Mandatory (if this section is selected or used) | string (DD/MM/YY YY) | 21/07/2019 | |
| 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 eg., 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/YY YY) | 21/07/2019 | |
| 16 | Other References | 0..1 | |||||
| 17 | Receipt_Advice_Refe rence | 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_Refe rence | 0..1 | Lot / Batch Reference | Optional | string(Max length:20) | TENDERJAN2020 | This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or Tender |
| 19 | Contract_Reference | 0..1 | Contract Number | Optional | string(Max length:20) | CONT23072019 | This reference is kept for mentioning contract number if supplies are made under any specific Contract |
| 20 | External_Reference | 0..1 | Any other reference | Optional | string(Max length:20) | EXT23222 | An additional field for provision of any additional reference number for such supply. |
| 21 | Project_Reference | 0..1 | Project Reference | Optional | string(Max length:20) | PJTCODE01 | This reference is kept for mentioning Project number if supplies are made under any specific Project |
| 22 | RefNum | 0..1 | Buyer's Reference number | Optional | string(Max length:16) | Vendor PO /1 | |
| 23 | RefDate | 0..1 | Buyer's PO | Optional | string (DD/MM/Y YYY) | 21/07/2019 | 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;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 | Alphanume ric with 15 characters | 29AADFV7589C1ZO | GSTIN of the supplier |
| 28 | Supplier_Address1 | 1..1 | Supplier;s address1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_Address2 | 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) | 29AACCR7832C1ZD | GSTIN of the Buyer |
| 39 | Billing_POS | 1..1 | State code | Mandatory | String(Max length:2) | 29 | Place of supply code of Supply |
| 40 | Billing_Address1 | 1..1 | Address1 | Mandatory | string(Max length:100) | Address | Address of the Buyer |
| 41 | Billing_Address2 | 0..1 | Address2 | optional | string(Max length:100) | Address | Address of the Buyer |
| 42 | Billing_State | 1..1 | Place | Mandatory | string(Max length:50) | Bangalore | State of the Buyer |
| 43 | Billing_Pincode | 1..1 | 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_Acc ount | 1..1 | Account Number | Mandatory | string(Max length:18) | Account number of Payee | |
| 49 | ModeofPayment | 1..1 | Payment mode | Mandatory | string(Max length:6) | Cash/Credit/Direct Transfer | Cash/Credit/Direct Transfer |
| 50 | 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_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_ Information | 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 is supply if made through him | |
| 59 | ECOM_POS | 0..1 | State code | Optional | String(Max length:2) | 29 | Mention Place of Supply of E commerce operator is supply is made 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 | 0 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_pa yment | 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_Supporti ng_Documents | 0..n | optional | ||||
| 75 | Additional_Supporti ng_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_Supporti ng_Documents | 0..1 | Supporting document in base64 format. | optional | string(Max 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_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 | E-way Bill Details | 0..1 | Optional | ||||
| 79 | Transporter ID | 1..1 | Transporter Id | Optional | Alphanume ric with 15 characters | 29AADFV7589C1ZO | GSTIN :: 29AMRPV8729L1Z1 |
| 80 | Trans Mode | 1..1 | Mode of transportation | Road / Rail / Air / Ship | Drop Down -Fixed | 1/2/3/4 | |
| 81 | Trans Distance | 1..1 | Distance of transportation | Decimal (10,2) | 20 | ||
| 82 | Transporter Name | 0..1 | Transporter Name | string(Max length:100) | SPURTHI R | ||
| 83 | 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/YY YY) | 21/09/2019 | 20/9/2017 | |
| 85 | Vehicle No | 1..1 | Vehicle No | Optional | string(Max length:20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | |
| 86 | Signature Details | 0..1 | Mandatory | ||||
| 87 | DSC | 1..1 | Digital Signature of the Document | DSC KEY Hash | an optional field since it is signed by the GSTN Portal also and data travels through secured platform | ||
| A 1.0 Ship To Details | 0..1 | ||||||
| Sl . No. | Parameter Name | Description | Field Specificatio ns | 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. |
| 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. |
| 3 | ShippingTo_Address 1 | 1..1 | ShippingTo_Addr ess1 | 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 | ShippingTo_Address 2 | 0..1 | ShippingTo_Addr ess2 | 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 | Sub supply Type | Supply Type | Mandatory | String(Max length:2) | Supply/export/Jobw ork | 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 / Bil To/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 | |||||||
| Sl. No. | Parameter Name | Description | Field Specificati ons | Sample Value | |||
| 1 | Company_Name | 1..1 | Company_ Name | Manda tory | string(Max length:60) | ICAI | Details of person and address wherefrom goods are dispatched. |
| 2 | Address1 | 1..1 | Address1 | Manda tory | string(Max length:100) | Vasanth Nagar | Details of person and address wherefrom goods are dispatched. |
| 2 | Address2 | 0..1 | Address2 | Option al | string(Max length:100) | Millers Road | Details of person and address wherefrom goods are dispatched. |
| 3 | City | 1..1 | Place | Option al | string(Max length:100) | Bangalore | Details of person and address wherefrom goods are dispatched. |
| 4 | State | 1..1 | State | Manda tory | String(Max length:2) | Karnataka | Details of person and address wherefrom goods are dispatched. |
| 5 | Pin code | 1..1 | Pin code | Manda tory | string(Max length:6) | 560087 | Details of person and address wherefrom goods are dispatched. |
| A 1.2 Item Details | 1..n | ||||||
| Sl. No. | Parameter Name | Description | Field Specificati ons | Sample Value | |||
| 1 | SLNO | 1..1 | Serial Number | Manda tory | int | 1,2,3 | |
| 2 | Item Description | 0..1 | Item description | option al | string(Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier |
| 3 | IS Service | 0..1 | IS Service | Option al | Character | Y/N | Specify whether supply is that of Services or not |
| 4 | HSN code | 0..1 | HSN code | Option al | string(Max length:8) | 1122 | A code for classifying the item by its type or nature. |
| 5 | Batch | 0..1 | ... | Option al | 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 | Option al | string(lengt h:30) | b123 | Barcoding if to be provided need to be specified |
| 7 | Quantity | 1..1 | Quantity | Manda tory | 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 | Option al | Decimal (13,3) | 1 | Detail of any FOC item |
| 9 | UQC | 0..1 | uom | Option al | 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 | Manda tory | Decimal (10,2) | 500.5 | The number of item units to which the price applies. |
| 11 | Gross Amount | 1..1 | gross amount | Option al | 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 | Option al | 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 | Option al | 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 | Manda tory | 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 | Manda tory | 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 | Manda tory | 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 | Manda tory | Decimal(11, 2) | 650.00 | |
| 18 | Samt | 0..1 | SGST Amount as per item | Manda tory | Decimal(11, 2) | 650.00 | |
| 19 | Csamt | 0..1 | CESS Amount as per item | Option al | Decimal(11, 2) | 65.00 | |
| 20 | State Cess Amt | 0..1 | State cess amount as per item | Option al | Decimal(11, 2) | 65.00 | |
| 21 | Other Charges | 0..1 | Other if any | Option al | Decimal(11, 2) | ||
| 22 | Invoice_line_net_am ount | 0..1 | Invoice line Net Amount | Option al | Decimal(11, 2) | ||
| 23 | Order__Line_Refere nce | 0..1 | Reference to purchase order | option al | String (50) | ||
| 24 | Item Total | 1..1 | net amount | Option al | Decimal (13,2) | 5000 | |
| 25 | Origin_Country | 0..1 | Origin country of item | option al | String(Max length:2) | ||
| 26 | Serial No Details | 0..1 | ... | Option al | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Manda tory | |||||
| Sl. No. | Parameter Name | n | Descriptio | Field SpecifiSpecifi- cations | Sample Value | ||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Option al | Decimal (11,2) | Appropriate taxes based on the provision of 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 | Option al | 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 | Option al | Decimal (11,2) | Taxable value as per Act the provisions of the GST to be specified | |
| 4 | CESS Value | 0..1 | cess Amount as per invoice | Option al | 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 | Option al | Decimal (11,2) | Taxable value as per the provisions of the GST Act to be specified | |
| 6 | Rate | 0..1 | Tax Rate | Option al | Decimal (11,2) | Tax Rate | |
| 7 | Freight | 0..1 | Charges | Option al | Decimal (11,2) | ||
| 8 | Insurance | 0..1 | Charges | Option al | Decimal (11,2) | ||
| 9 | Packaging and Forwarding | 0..1 | Charges | Option al | Decimal (11,2) | ||
| 10 | Other Charges | 0..1 | Pretax/pos t charges | Option al | 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 | Option al | 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 | Manda tory | 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 | ||||||
| Sl. No. | Parameter Name | Description | Field Specific ations | Sample Value | |||
| 1 | Batch Name | 1..1 | Batch number/na me | Manda tory | 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 | option al | string (DD/MM /YYYY) | Expiry Date of the Batch | |
| 3 | Warranty Date A 1.3.2 Serial Number Details | 0..1 0..1 | Warranty Date | Option al | string (DD/MM /YYYY) | Warranty Date of the ITEM | |
| Sl. No. | Parameter Name | Description | Field Specific ations | Sample Value | |||
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Option al | string( Max length: 15) | 0 | |
| 2 | Other Detail1 | 0..1 | other detail of serial number | Option al | String (Max length: 10) | 0 | |
| 3 | Other Detail 2 | 0..1 | other detail of serial number | Option al | String (Max length: 10) | 0 | |
| A 1.3.3 Pre Tax Details | |||||||
| Sl. No. | Parameter Name | Description | Field Specific ations | Sample Value | |||
| 1 | Pretax Particulars | Pretax ledger/par ticulars | Option al | String (Max length: 100) | |||
| 2 | Tax On | Pretax on gross amount or any other | Option al | Decimal (11,2) | |||
| 3 | Amount | Amount | Option al | Decimal (11,2) |
[No. 730–FIN-CT1-TAX-0001/2020/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government
Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10 Ex. Gaz. 1695-173+300