COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

[Regd. No. TN/CCN/467/2012-14.

[R. Dis. No. 197/2009.

[Price: Rs. 4.80 Paise.


	TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY

No. 3] CHENNAI, THURSDAY, JANUARY 2, 2020 Margazhi 17, Vikari, Thiruvalluvar Aandu-2050

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

TAMIL NADU GOODS AND SERVICES TAX (AMENDMENT) RULES, 2019.

[G.O. Ms. No. 4, Commercial Taxes and Registration (B1), 2nd January 2020,

Margazhi 17, Vikari, Thiruvalluvar Aandu-2050.]

No. SRO A-1(a)/2020.

In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st day of January, 2020.

2. In the Tamil Nadu 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 ﬁ gures, letters and word "31st December, 2019", the ﬁ gures, 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 ﬁ gures, letters and word "31st January, 2020", the ﬁ gures, 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:-

[ 1 ]

III-1(a) Ex. (3)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

" 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 ﬁ ling 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 ﬁ ling 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 occurrence 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 cannot 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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3

FORM GST INV – 1 (See rules 48)
S No.	Technical Field name	Cardi- nality	Small Description of the ﬁ eld	Is it Mandatory on invoice?	Technical Field Speciﬁ - cations	Sample Value of the ﬁ eld	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 speciﬁ cation.
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 ﬁ eld 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.
2	Invoice_type_ code	1..1	Code for Invoice type	Mandatory	string (Max length:10)	B2B/B2C/SEZWP/ SEZWOP/EXPWP/ EXPWOP/DEXP/ ISD/BOS/DC	This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some ﬁ elds will become optional. Detail 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	Ty p e o f t h e D o c u m e n t 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/MM/ 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/MM/ YYYY)	21-07-19
10	Invoice_ Period_End_ Date	1..1	Invoice Period End date	Mandatory (if this section is selected or used)	string (DD/MM/ YYYY)	21-07-19
11	Order and Sales Order Reference	0..1		Optional
12	Preceding Invoice Reference	0..n
13	Preceeding_ Invoice_ Number	1..1	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_ Document_ Reference	1.1	Invoice reference	Optional	string (Max length:20)	KOL01	This reference is kept for user to provide any additional ﬁ elds 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)	CREDIT30	This reference is kept for user to provide their receipt advice details to their customer.
18	Tender_or_ Lot_ Reference	0..1	Lot / Batch Reference	Optional	string (Max length:20)	TENDERJAN2020	This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender
19	Contract_ Reference	0..1	Contract Number	Optional	string (Max length:20)	CONT23072019	This reference is kept for mentioning contract number if supplies are made under any speciﬁ c Contract
20	External_ Reference	0..1	Any other reference	Optional	string (Max length:20)	EXT23222	An additional ﬁ eld 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 speciﬁ c Project
22	Ref Num	0..1	Vendor PO Reference number	Optional	string (Max length:16)	Vendor PO /1	0
23	Ref Date	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 Charetred 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_ Address1	1..1	Supplier address1	Mandatory	string (Max length:100)	Vasanth Nagar	Address of the Supplier
29	Supplier_ Address2	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	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 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
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	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	eMail id	Optional	string (Max length:50)	[email protected]	Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail.
46	Payee Information (Seller payment information)	0..1		optional			Header for Payee Information- person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier
47	Payee_Name	1..1	Payee name	Mandatory	string (Max length:100)		Name of the person to whom payment is to be made
48	Payee_ Financial_ Account	1..1	Account Number	Mandatory	string (Max length:18)		Account number of Payee
49	Mode of Payment	1..1	Payment mode	Mandatory	string (Max length:6)	Cash/Credit/Direct Transfer	Cash/Credit/Direct Transfer
50	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.
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_ 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	eCommerce GSTIN	Optional	string (Max length:15)		Mention of E commerce operator is supply is made through him
59	ECOM_POS	0..1	State code	Optional	String (Max length:2)	29	Mention of 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.
66	Sum_of_ allowanceson_ 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 decimals.
70	Amount_due_ for_ payment	1..1	Payment Due	Mandatory	Decimal (10,2)		The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals.
71	Extra Information	0..1		Optional
72	Tax_Scheme	1..1	GST, Excise, Custom, VAT eyc.	Mandatory	string (Max length:4)	GST,CUST, VAT etc..	Mandatory element. Use "GST"
73	Remarks	0..1	Remarks/Note Optional		string (Max length:100)	New batch Items submitted	A textual note that gives unstructured information that is relevant to the Invoice as a whole. Such as the reason for any correction or assignment note in case the invoice has been factored.
74	Additional_ Supporting_ Documents	0..n		optional
75	Additional_ Supporting_ Documents_url	0..1	Supporting document URLs	optional	string (Max length:100)		A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base 64 encoded (such as a time report).
76	Additional_ Supporting_ Documents	0..1	Supporting document in base64 format.	optional	string (Max length:1000)		A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base 64 encoded (such as a time report).
77	Invoice_ Allowances_ or_Charges	0..1	Total Value of allowances and charges at invoice level	optional	Decimal (10,2)		A group of business terms providing information about a l l o w a n c e s o r c h a r g e s 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	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/ YYYY)	21-07-2019	20/9/2017
85	vehicle No	1..1	Vehicle No	Optional	string (Max length:20)	--	KA12KA1234 or KA12K1234 or KA123456 or KAR1234
86	Signature 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 thro secured platform
	A 1.0 Ship To Details	0..1
S No	Parameter Name		Description		Field Speciﬁ - cations	Sample Value
1	Shipping To_Name	1..1	Shipping To_ Legal_ Name	Mandatory	string (Max length:60)	Adarsha	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
1	Shipping To_Name	1..1	Shipping To_ Trade_Name	Mandatory	string (Max length:60)	Adarsha	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
2	Shipping To_GSTIN	1..1	Shipping To_GSTIN	Mandatory	string (Max length:100)	36AABCT2223L1ZF	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
3	ShippingTo_ Address1	1..1	ShippingTo_ 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	ShippingTo_ Address2	0..1	ShippingTo_ Address2	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	Shippint To_State	Mandatory	string (Max length:100)	Karnataka	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
8	Subsupply Type		Supply Type	Mandatory	String (Max length:2)	Supply/export/ Jobwork	A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
9	Transaction Mode		Transacion 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.
	A 1.1 Dispatch From Details
S No	Parameter Name		Description		Field Speciﬁ - cations	Sample Value
1	Company_ Name	1..1	Company_ Name	Mandatory	string (Max length:60)	ICAI	Detail of person and address w h e r e f r o m g o o d s a r e dispatched.
2	Address1	1..1	Address1	Mandatory	string (Max length:100)	Vasanth Nagar	Detail of person and address w h e r e f r o m g o o d s a r e dispatched.
2	Address2	0..1	Address2	Optional	string (Max length:100)	Millers Road	Detail of person and address w h e r e f r o m g o o d s a r e dispatched.
3	City	1..1	Place	Optional	string (Max length:100)	Bangalore	Detail of person and address w h e r e f r o m g o o d s a r e dispatched.
4	State	1..1	State	Mandatory	String (Max length:2)	Karnataka	Detail of person and address w h e r e f r o m g o o d s a r e dispatched.
5	Pincode	1..1	Pincode	Mandatory	string (Max length:6)	560087	Detail of person and address w h e r e f r o m g o o d s a r e 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 identiﬁ er of the Item classiﬁ cation identiﬁ er
3	ISService	0..1	ISService	Optional	Character	Y/N	Specify whether supply is that of Services or not
4	HSN code	0..1	HSN code	Optional	string (Max length:8)	1122	A code for classifying the item by its type or nature.
5	Batch	0..1	...	Optional	Refer A 1.3.1	galaxy	Batch number details are important to be mentioned for certain set of manufacturers
6	Barcode	0..1	Item Bar code Optional		string(Max length:30)	b123	Barcoding if to be provided need to be speciﬁ ed
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 N o . 2 1 c a n b e u s e d i n 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 d u p l i c a t i o n w i t h e x i s t i n g c o d e v a l u e s i n U N E C E Recommendation No. 20, each code value from UNECE Recommendation 21 shall be preﬁ xed with an "X", resulting in a 3 alphanumeric code when used as a unit of measure.
10	Rate	1..1	Item Rate per quantity	Mandatory	Decimal (10,2)	500.5	The number of item units to which the price applies.
11	Gross Amount	1..1	gross amount	Optional	Decimal (10,2)	5000	The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative.
12	Discount Amount	0..1	discount amount	Optional	Decimal (10,2)		The total discount subtracted from the Item gross price to calculate the Item net price.
13	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 assessable value then pretax amount should be used for.
14	Assessable Value	1..1	net amount	Mandatory	Decimal (13,2)	5000	The unit price, exclusive of GST, before subtracting Item price discount, cannot 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 diﬀ erent categories, rates and exemption reasons
17	Camt	0..1	CGST Amount as per item	Mandatory	Decimal(11,2)	650.00
18	Samt	0..1	SGST Amount as per item	Mandatory	Decimal(11,2)	650.00
19	Csamt	0..1	CESS Amount as per item	Optional	Decimal(11,2)	65.00
20	State Cess Amt	0..1	State cess amount as per item	Optional	Decimal(11,2)	65.00
21	Other Charges	0..1	Other if any	Optional	Decimal(11,2)		A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole.
22	Invoice_line_ net_ amount	0..1	Invoice line Net Amount	Optional	Decimal(11,2)		The total amount of the Invoice line. The amount is "net" without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals.
23	Order Line Reference	0..1	Reference to purchase order	optional	String (50)		Reference of purchase order.
24	Item Total	1..1	net amount	Optional	Decimal (13,2)	5000	A group of business terms providing the monetary totals for the Invoice.
25	Origin_Country	0..1	Origin country of item	optional	String (Max length:2)		This is to specify item origin country like mobile phone sold in India could be manufactured in China.
26	Serial No Details	0..1	...	Optional	Refer A 1.3.2
	A 1.3 Total Details	1..1		Mandatory
S No	Parameter Name		Description		Field Speciﬁ - cations	Sample Value
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& SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentioned against all taxes.
2	CGST Value	0..1	CGST Amount as per invoice	Optional	Decimal (11,2)		Taxable value as per Act to be speciﬁ ed
3	SGST Value	0..1	SGST Amount as per invoice	Optional	Decimal (11,2)		Taxable value as per Act to be speciﬁ ed
4	CESS Value	0..1	cess Amount as per invoice	Optional	Decimal (11,2)		Taxable value as per Act to be speciﬁ ed
5	State Cess Value	0..1	State cess Amount as per invoice	Optional	Decimal (11,2)		Taxable value as per Act to be speciﬁ ed
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
S No.	Parameter Name		Description		Field Speciﬁ - cations	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/MM/ YYYY)		Expiry Date of the Batch
3	Warranty Date	0..1	Warranty Date	Optional	string (DD/MM/ YYYY)		Warranty Date of the ITEM
	A 1.3.2 Serial Number Details	0..1
S No	Parameter Name		Description		Field Speciﬁ cations	Sample Value
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	OtherDetail2	0..1	other detail of serial number	Optional	string (Max length:10)		0
	A 1.3.3 PreTax Details
S No	Parameter Name		Description		Field Speciﬁ cations	Sample Value
1	Pretax Particulars		Pretax ledger/ particulars	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

4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5 6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9 10 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 11 12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Ka. BALACHANDRAN, Principal Secretary to Government. PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU