III-1(a) Ex. (3)

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

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2020

[Price: Rs. 4.80 Paise.

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

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 eﬀ ect 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:-

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

“ 12.

Are you applying

for registration as a

SEZ Unit?

Yes

(i) Select name of

SEZ

(ii) Approval order

number and date

of order

(iii) Period of validity

From

DD/MM/YYYY

(iv) Designation

of approving

authority

13.

Are you applying

for registration as a

SEZ Developer?

Yes

(i) Select name of

SEZ Developer

(ii) Approval order

number and

date of order

(iii) Period of validity

From

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 ﬁ eld 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

FORM GST INV – 1

(See rules 48)

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

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.

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.

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.

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

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.

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”

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.

Reverse

charge

0..1

Reverse

Charge

optional

Character

Is the liability payable under

reverse charge

Delivery_

or_Invoice_

Period

0..1

Optional

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

Order and

Sales Order

Reference

0..1

Optional

Preceding

Invoice

Reference

0..n

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

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.

Preceeding_

Invoice_

Date

1..1

Date of

Invoice

Mandatory

(if this

section is

selected or

used)

string (DD/MM/

YYYY)

21-07-19

Other

References

0..1

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.

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

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

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.

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

Ref Num

0..1

Vendor PO

Reference

number

Optional

string (Max

length:16)

Vendor PO /1

Ref Date

0..1

Vendor PO

Reference

date

Optional

string (DD/MM/

YYYY)

21-07-19

00-01-00

Supplier

Information

1..1

Mandatory

A group of business terms

providing information about

the Supplier.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

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).

Supplier_

GSTIN

1..1

Gstin of the

Supplier

Mandatory

Alphanumeric

with 15

characters

29AADFV7589C1ZO

GSTIN of the supplier

Supplier_

Address1

1..1

Supplier

address1

Mandatory

string (Max

length:100)

Vasanth

Nagar

Address of the Supplier

Supplier_

Address2

0..1

Supplier

address 2

Optional

string (Max

length:100)

Bangalore

City of the Supplier

Supplier_City

1..1

Supplier

address 2

Optional

string (Max

length:50)

Bangalore

City of the Supplier

Supplier_State

1..1

Place

Mandatory

string (Max

length:50)

Karnataka

State of the Supplier

Supplier_

Pincode

1..1

Pincode

Mandatory

string (Max

length:6)

560087

Pincode of the Supplier

Supplier_

Phone

0..1

Phone

Optional

string (Max

length:12)

9999999999

Contact number of the Supplier

Supplier_Email 0..1

eMail id

Optional

string (Max

length:50)

[email protected]

Email id of the Supplier.

Buyer

Information

1..1

Mandatory

Header for Buyer information

Billing_Name

1..1

Buyer Legal

name

Mandatory

string (Max

length:100)

Adarsha

It will be legal name of buyer

Billing_Trade_

Name

1..1

Buyer Legal

name

Mandatory

string (Max

length:100)

Adarsha

It will be Trade Name of buyer

Billing_GSTIN

1..1

GSTIN

Mandatory

string (Max

length:15)

29AACCR7832C1ZD

GSTIN of the Buyer

Billing_POS

1..1

State code

Mandatory

String (Max

length:2)

Place of supply code of Supply

Billing_

Address1

1..1

Address1

Mandatory

string (Max

length:100)

Address

Address of the Buyer

Billing_

Address2

0..1

Address2

optional

string (Max

length:100)

Address

Address of the Buyer

Billing_State

1..1

Place

Mandatory

string (Max

length:50)

Bangalore

State of the Buyer

Billing_

Pincode

1..1

pincode

Mandatory

string (Max

length:6)

560002

Pincode of the Buyer

Billing_Phone

0..1

Phone

number

Optional

string (Max

length:12)

080 2223323

contact number of the Buyer

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.

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

Payee_Name

1..1

Payee name

Mandatory

string (Max

length:100)

Name of the person to whom

payment is to be made

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Payee_

Financial_

Account

1..1

Account

Number

Mandatory

string (Max

length:18)

Account number of Payee

Mode of

Payment

1..1

Payment

mode

Mandatory

string (Max

length:6)

Cash/Credit/Direct

Transfer

Cash/Credit/Direct Transfer

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

Payment_

Terms

0..1

Payment

Terms

Optional

string (Max

length:50)

Terms of Payment with the

recipient if to be provided

Payment_

Instruction

0..1

Payment

Instruction

Optional

string (Max

length:50)

A group of business terms

providing information about the

payment.

Credit_

Transfer

0..1

Optional

string (Max

length:50)

A group of business terms to

specify credit transfer payments.

Direct_Debit

0..1

Optional

string (Max

length:50)

A group of business terms to

specify a direct debit.

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”.

Delivery_

Information

1..1

Mandatory

A group of business terms

providing information about

where and when the goods

and services invoiced are

delivered.

Dispatch From

Details

1..1

DISPATCH

from details

Mandatory

Refer A 1.1

ECOM_GSTIN

0..1

eCommerce

GSTIN

Optional

string (Max

length:15)

Mention of E commerce operator

is supply is made through him

ECOM_POS

0..1

State code

Optional

String (Max

length:2)

Mention of E commerce operator

is supply is made through him

Invoice Item

Details

1..n

Mandatory

List {items}

Items

Mandatory

Refer A 1.2

A group of business terms

providing information about the

goods and services invoiced.

Document

Total

1..1

Mandatory

Total Details

1..1

Bill Total

Details

Mandatory

Refer A 1.3

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.

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.

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.

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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.

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.

Extra

Information

0..1

Optional

Tax_Scheme

1..1

GST, Excise,

Custom, VAT

eyc.

Mandatory

string (Max

length:4)

GST,CUST, VAT

etc..

Mandatory element. Use “GST”

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.

Additional_

Supporting_

Documents

0..n

optional

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).

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).

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.

Eway Bill

Details

0..1

Optional

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Transporter ID

1..1

Transporter Id Optional

Alphanumeric

with 15

characters

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

trans Mode

1..1

Mode of

transportation

Road / Rail /

Air / Ship

Drop Down

-Fixed

1/2/3/4

trans Distance 1..1

Distance of

transportation

Decimal (10,2)

transporter

Name

0..1

Transporter

Name

string (Max

length:100)

SPURTHI R

trans Doc No

0..1

Transporter

Doc No

TA120; Mandatory if the mode

of transport is other than by

Road

trans Doc

Date

0..1

Transporter

Doc Date

string (DD/MM/

YYYY)

21-07-2019

20/9/2017

vehicle No

1..1

Vehicle No

Optional

string (Max

length:20)

KA12KA1234 or KA12K1234

or KA123456 or KAR1234

Signature

Details

0..1

Mandatory

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

Parameter

Name

Description

Field Speciﬁ -

cations

Sample Value

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.

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.

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.

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.

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.

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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.

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.

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

Parameter

Name

Description

Field Speciﬁ -

cations

Sample Value

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.

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.

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.

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.

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.

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

Parameter

Name

Description

Field Speciﬁ -

cations

Sample Value

SLNO

1..1

Serial Number Mandatory

int

1,2,3

Item

Description

0..1

Item

description

optional

string (Max

length:300)

Mobile

The identification scheme

identiﬁ er of the Item classiﬁ cation

identiﬁ er

ISService

0..1

ISService

Optional

Character

Y/N

Specify whether supply is that

of Services or not

HSN code

0..1

HSN code

Optional

string (Max

length:8)

1122

A code for classifying the item

by its type or nature.

Batch

0..1

...

Optional

Refer A 1.3.1

galaxy

Batch number details are

important to be mentioned for

certain set of manufacturers

Barcode

0..1

Item Bar code Optional

string(Max

length:30)

b123

Barcoding if to be provided

need to be speciﬁ ed

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Quantity

1..1

Quantity

Mandatory

Decimal (13,3)

The quantity of items (goods or

services) that is charged in the

Invoice line.

Free Qty

0..1

free quantity

Optional

Decimal (13,3)

Detail of any FOC item

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

preﬁ xed with an “X”, resulting

in a 3 alphanumeric code when

used as a unit of measure.

Rate

1..1

Item Rate per

quantity

Mandatory

Decimal (10,2)

500.5

The number of item units to

which the price applies.

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.

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.

PreTax

Amount

0..1

Pretax

Optional

Decimal (10,2)

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.

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

GST Rate

1..1

Rate

Mandatory

Decimal(3,2)

The GST rate, represented as

percentage that applies to the

invoiced item.

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

Camt

0..1

CGST

Amount as

per item

Mandatory

Decimal(11,2)

650.00

Samt

0..1

SGST Amount

as per item

Mandatory

Decimal(11,2)

650.00

Csamt

0..1

CESS Amount

as per item

Optional

Decimal(11,2)

65.00

State Cess

Amt

0..1

State cess

amount as

per item

Optional

Decimal(11,2)

65.00

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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.

Order Line

Reference

0..1

Reference

to purchase

order

optional

String (50)

Reference of purchase order.

Item Total

1..1

net amount

Optional

Decimal (13,2)

5000

A group of business terms

providing the monetary totals

for the Invoice.

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.

Serial No

Details

0..1

...

Optional

Refer A 1.3.2

A 1.3

Total Details

1..1

Mandatory

Parameter

Name

Description

Field Speciﬁ -

cations

Sample Value

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.

CGST Value

0..1

CGST

Amount as

per invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

speciﬁ ed

SGST Value

0..1

SGST Amount

as per invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

speciﬁ ed

CESS Value

0..1

cess Amount

as per invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

speciﬁ ed

State Cess

Value

0..1

State cess

Amount as

per invoice

Optional

Decimal (11,2)

Taxable value as per Act to be

speciﬁ ed

Rate

0..1

Tax Rate

Optional

Decimal (11,2)

Tax Rate

Freight

0..1

Charges

Optional

Decimal (11,2)

Insurance

0..1

Charges

Optional

Decimal (11,2)

Packaging and

Forwarding

0..1

Charges

Optional

Decimal (11,2)

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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

No.

Parameter

Name

Description

Field Speciﬁ -

cations

Sample Value

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

Batch Expiry

Date

0..1

Expiry Date

optional

string (DD/MM/

YYYY)

Expiry Date of the Batch

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

Parameter

Name

Description

Field

Speciﬁ cations

Sample Value

Serial Number

1..1

Serial Number

in case of

each item

having unique

number

Optional

string (Max

length:15)

Other Detail1

0..1

other detail of

serial number

Optional

string (Max

length:10)

OtherDetail2

0..1

other detail of

serial number

Optional

string (Max

length:10)

A 1.3.3

PreTax

Details

Parameter

Name

Description

Field

Speciﬁ cations

Sample Value

Pretax

Particulars

Pretax ledger/

particulars

Optional

string (Max

length:100)

Tax On

Pretax on

gross amount

or any other

Optional

Decimal (11,2)

Amount

Optional

Decimal (11,2)

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