© GOVERNMENT OF TAMIL NADU 2020
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 11.20 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 309] CHENNAI, FRIDAY, JULY 31, 2020 Aadi 16, Saarvari, Thiruvalluvar Aandu-2051
Part III—Section 1(a)
General Statutory Rules, Notifications, Orders, Regulations, etc.,
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
[G.O. Ms. No.120, Commercial Taxes and Registration (B1), 31st July 2020, Aadi 16, Saarvari,
Thiruvalluvar Aandu-2051.]
No. SRO A/26(a-1)/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 (Ninth Amendment) Rules, 2020.
(2) They shall come into force on the date of their publication in the Offi cial Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:-
"FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references.
III-1(a) Ex. (309) [ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Note 2: Field specifi cation Number (Max length: m, n) indicates 'm' places before decimal point and 'n' places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
| Schema (Version 1.1) | |||||||
| Sr. No. | Technical name of the fi eld | Cardi nality (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the fi eld | Whether Mandatory/ Optional | Technical Field Specifi cation | Sample Value of the fi eld | Explanatory Notes |
| 1. | Basic Details | 1..1 | Mandatory | Header for Basic Details | |||
| 1.0 | Version | 1..1 | Version Number | Mandatory | String (Max. Length:6) | 1.1 | This is version of the e-invoice schema. It will be used to keep track of version of Invoice specifi cation. |
| 1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory | String (Length:64) | a5c12dca 80e 7433 217….. ba 4013 750f 2046f 229 | This will be a unique reference number for the invoice. However, the supplier will not be populating this fi eld. The registration request may not have this fi eld populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory fi eld. |
| 1.2 | Supply_ Type_ Code | 1..1 | Code for Supply Type | Mandatory | Enumerated List | B2B/B2C/ SEZWP/ SEZWOP/EXP WP/EXPWOP/ DEXP | This will be the code to identify type of supply. B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export |
| 1.3 | Document_ Type_ Code | 1..1 | Code for Document Type | Mandatory | Enumerated List | INV / CRN / DBN | Type of Document: INV for Invoice, CRN for Credit Note, DBN for Debit note. |
| 1.4 | Document_Num | 1..1 | Document Number | Mandatory | String (Max Length:16) | Sa/1/2019 | This is as per relevant rule in CGST/SGST/ UTGST Rules. |
| 1.5 | Document_Date | 1..1 | DocumentDate Mandatory | String (DD/MM/YYYY) | 21/07/2019 | The date on which the Invoice was issued. Format "DD/MM/ YYYY" | |
| 1.6 | Additional_ Currency_Code | 0..1 | Additional Currency Code | Optional | Enumerated List | USD, EUR | The fi eld is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www. icegate.gov. in/Webappl/ CUR_ENQ |
| 1.7 | Reverse_ Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
| 1.8 | IGST_ Applicability_ despite_ Supplier_and_ Recipient_ located_in_ same_ State/ UT | 0..1 | IGST Applicability despite Supplier and Recipient located in same State/UT | Optional | String (Length: 1) | N | To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT |
| 2. | Document_ Period | 0..1 | Optional | Header for Document Period | |||
| 2.1 | Document_ Period_Start _Date | 1..1 | Document Period Start Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the start date of the document period (delivery/ invoice period). (This fi eld is mandatory only if this section is selected) |
| 2.2 | Document_ Period_End_ Date | 1..1 | Document Period End Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the end date of the document period (delivery/ invoice period). (This fi eld is mandatory only if this section is selected) |
| 3. | Preceding Document / Contract Reference | 0..1 | Optional | Header for Preceding Document / Contract Reference | |||
| 3.1 | Preceding Document Reference | 0..n | Optional | Sub-header for Preceding Document Reference | |||
| 3.1.1 | Preceding_ Document_ Number | 1..1 | Preceding Document Number | Mandatory | String (Max length:16) | Sa/1/2019 | This is the reference of original document/ invoice to be provided optionally in the case of debit or credit notes. Credit/Debit notes, against invoices can also be referred here. (This fi eld is mandatory only if this section is selected) |
| Schema (Version 1.1) | |||||||||
| Sr. No. | Technical name of the fi eld | Cardi nality (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the fi eld | Whether Mandatory/ Optional | Technical Field Specifi cation | Sample Value of the fi eld | Explanatory Notes | ||
| 3.1.2 | Preceding_ Document_ Date | 1..1 | Date of Preceding Document | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | Date of preceding document/ invoice. (This fi eld is mandatory only if this section is selected) | ||
| 3.1.3 | Other_ Reference | 0..1 | Other Reference | Optional | String (Maxlength:20) | KOL01 | This fi eld is to provide any additional reference e.g. specifi c branch, their user ID, their employee ID, sales centre reference etc. | ||
| 3.2 | Receipt / Contract References | 0..n | Optional | Sub-header for Receipt / Contract References | |||||
| 3.2.1 | Receipt_Advice_ Reference | 0..1 | Receipt Advice Reference | Optional | String (Max length:20) | CREDIT30 | This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance. | ||
| 3.2.2 | Receipt_Advice _Date | 0..1 | Date of Receipt Advice | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of issue of receipt advice for advance. | ||
| 3.2.3 | Tender_or_Lot_ Reference | 0..1 | Tender or Lot Reference | Optional | String (Max length:20) | TENDER JAN 2020 | This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. | ||
| 3.2.4 | Contract_ Reference | 0..1 | Contract Reference | Optional | String (Max length:20) | CONT 23072019 | This reference is kept for mentioning contract number, if supplies are made under any specifi c Contract |
| Schema (Version 1.1) | |||||||
| Sr. No. | Technical name of the fi eld | Cardi nality (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the fi eld | Whether Mandatory/ Optional | Technical Field Specifi cation | Sample Value of the fi eld | Explanatory Notes |
| 3.2.5 | External_ Reference | 0..1 | External Reference | Optional | String (Maxlength:20) | EXT23222 | An additional fi eld for provision of any additional/ external reference number for the supply. |
| 3.2.6 | Project_ Reference | 0..1 | Project Reference | Optional | String (Maxlength:20) | PJTCODE01 | This reference is kept for mentioning project number, if supplies are made under any specifi c project |
| 3.2.7 | PO _Ref_Num | 0..1 | PO Reference Number | Optional | String (Max length:16) | Vendor PO /1 | This is the reference number of Purchase Order |
| 3.2.8 | PO_Ref_Date | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | This is the date of Purchase Order. |
| 4. | Supplier Information | 1..1 | Mandatory | Header for Supplier Information | |||
| 4.1 | Supplier_Legal_ Name | 1..1 | Supplier Legal Name | Mandatory | String (Max. length:100) | XYZ Ltd. | Legal Name, as appearing in PAN of the Supplier |
| 4.2 | Supplier_ Trade_ Name | 0..1 | Trade Name of Supplier | Optional | String (Max length:100) | ABC Traders | A name by which the Supplier is known, i.e. Business Name, other than legal name |
| 4.3 | Supplier_ GSTIN | 1..1 | GSTIN of Supplier | Mandatory | String (Length:15) | 29AADFV 7589C1ZX | GSTIN of the Supplier |
| 4.4 | Supplier_ Address1 | 1..1 | Supplier Address 1 | Mandatory | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Supplier (Building/Flat no., Road/ Street, Locality etc.) |
| 4.5 | Supplier_ Address2 | 0..1 | Supplier Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2 of the Supplier (Building/Flat no., Road/ Street, Locality etc.), if any |
| 4.6 | Supplier_Place | 1..1 | Supplier Place | Mandatory | String (Max length:50) | Bangalore | Location of the Supplier (City/ Town/Village) |
| 4.7 | Supplier_State_ Code | 1..1 | Supplier State Code | Mandatory | Enumerated List | 29 | State Code of the Supplier as per GST System List published and updated from time to time at https://www. icegate.gov. in/Webappl/ STATE_ENQ |
| 4.8 | Supplier_ Pincode | 1..1 | Supplier PIN Code | Mandatory | Number (Length: 6) | 560087 | PIN Code of the Supplier Locality |
| 4.9 | Supplier_Phone | 0..1 | Supplier Phone | Optional | String (Max length:12) | 9999999999 | Contact number of the Supplier |
| 4.10 | Supplier_Email | 0..1 | Supplier e-mail Optional | String (Max length:100) | supplier@abc. com | e-mail ID of the Supplier,as per REGEX (Regular Expressions) pattern | |
| 5. | Recipient Information | 1..1 | Mandatory | Header for Recipient Information | |||
| 5.1 | Recipient_ Legal_Name | 1..1 | Recipient Legal Name | Mandatory | String (Max. length:100) | PQR Pvt. Ltd. | It will be legal name of recipient, as per PAN. |
| 5.2 | Recipient_ Trade_Name | 0..1 | RecipientTrade Name | Optional | String (Max length:100) | Adarsha | It will be trade name of recipient, if available. |
| 5.3 | Recipient_ GSTIN | 1..1 | GSTIN of Recipient | Mandatory | String (Length:15) | 29ABCCR 1832C1ZX, URP | GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons |
| 5.4 | Place_Of_ Supply_State_ Code | 1..1 | Place of Supply (State Code) | Mandatory | Enumerated List | 29, 96 | Code/State Code of Place of Supply as per GST System. List published and updated from time to time at https://www. icegate.gov. in/Webappl/ STATE_ENQ |
| 5.5 | Recipient_ Address1 | 1..1 | Recipient Address 1 | Mandatory | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Recipient (Building/Flat no., Road/ Street, Locality etc.) |
| 5.6 | Recipient_ Address2 | 0..1 | Recipient Address 2 | Optional | String (Max length:100) | # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2, if any, of the Recipient (Building/Flat no., Road/ Street, Locality etc.), if any |
| 5.7 | Recipient_Place | 1..1 | Recipient Place | Mandatory | String (Max length:100) | Mysore | Location of the Recipient (City/Town/ Village) |
| 5.8 | Recipient_ State_Code | 1..1 | Recipient State Code | Mandatory | Enumerated List | 29 | Code/State Code of the Recipient. List published and updated from time to time at https://www. icegate.gov. in/Webappl/ STATE_ENQ |
| 5.9 | Recipient_ Pincode | 0..1 | Recipient PIN Code | Optional | Number (Length: 6) | 560002 | PIN code of the Recipient locality. In case of export, Pincode need not be mentioned. |
| 5.10 | Country_Code_ of_Export | 0..1 | Country Code of Export | Optional | Enumerated List | AN | Code of country of export as per ISO 3166- 1 alpha-2 / Indian Customs EDI system. List published and updated from time to time at https://www. icegate.gov. in/Webappl/ COUNTRY_ ENQ |
| 5.11 | Recipient_ Phone | 0..1 | Recipient Phone | Optional | String (Maxlength:12) | 0802223323 | Contact number of the Recipient |
| 5.12 | Recipient_ email_ID | 0..1 | Recipient e-mail ID | Optional | String (Max length:100) | billing@xyz. com | e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern |
| 6. | Payee Information | 0..1 | Optional | Header for Payee Information | |||
| 6.1 | Payee_Name | 0..1 | Payee Name | Optional | String (Maxlength:100) | Ramesh K | Name of the person to whom payment is to be made |
| 6.2 | Payee_Bank_ Account_ Number | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 386850 1747262 | Bank Account Number of Payee |
| 6.3 | Mode_of_ Payment | 0..1 | Mode of Payment | Optional | String (Max length:18) | Direct Transfer | Mode of Payment:Cash/ Credit/Direct Transfer etc. |
| 6.4 | Bank _Branch_ Code | 0..1 | Bank Branch Code | Optional | String (Max length:11) | SBIN 9876543 | Indian Financial System Code (IFSC) of Payee's Bank Branch |
| 6.5 | Payment_Terms | 0..1 | Payment Terms | Optional | String (Max length:100) | Text | Terms of Payment, if any, with the Recipient can be provided. |
| 6.6 | Payment_ Instruction | 0..1 | Payment Instruction | Optional | String (Max length:100) | Text | Instruction, if any, regarding payment can be provided |
| 6.7 | Credit_ Transfer_Terms | 0..1 | Credit Transfer Terms | Optional | String (Max length:100) | Text | Terms to specify credit transfer payments. |
| 6.8 | Direct_Debit_ Terms | 0..1 | Direct Debit Terms | Optional | String (Max length:100) | Text | Terms, if any, to specify a direct debit. |
| 6.9 | Credit_Days | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. |
| 7. | Delivery_ Information | 0..1 | Optional | Header for Delivery Information | |||
| 7.1 | Ship_To_Details | 0..1 | Ship To Details | Optional | Refer A 1.0 | Details of location to which the supply has to be delivered. | |
| 7.2 | Dispatch_ From_Details | 0..1 | Dispatch From Details | Optional | Refer A 1.1 | ||
| 8. | Invoice Item Details | 1..n | Mandatory | ||||
| 8.1 | Item_List | 1..n | Item List | Mandatory | Refer A 1.2 | ||
| 9. | Document Total | 1..1 | Mandatory | ||||
| 9.1 | Document Total_Details | 1..1 | Document Total Details | Mandatory | Refer A 1.3 | ||
| 10. | Extra Information | 0..1 | Optional | ||||
| 10.1 | Tax_Scheme | 1..1 | Tax Scheme | Mandatory | String (Max length: 10) | GST | |
| 10.2 | Remarks | 0..1 | Remarks | Optional | String (Max length: 100) | New batch Items submitted | |
| 10.3 | Port_Code | 0..1 | Port Code | Optional | Enumerated List | Alpha numeric | In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice. Lists published and updated from time to time at below URLs: EDI Port Codes: https://www. icegate.gov. in/Webappl/ LOCATION_ ENQ Non-EDI Port Codes: https://www. icegate.gov. in/Webappl/ nonlocation_ det_all.jsp |
| 10.4 | Shipping_Bill_ Number | 0..1 | Shipping Bill Number | Optional | String (Max length: 20) | Alpha numeric | In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice. |
| 10.5 | Shipping_Bill_ Date | 0..1 | Shipping Bill Date | Optional | String (DD/MM/ YYYY) | 03/12/2020 | Date of Shipping Bill as per Indian Customs EDI System (ICES) |
| 10.6 | Export_Duty_ Amount | 0..1 | Export Duty Amount | Optional | Number (Max Length: 12,2) | 1200000.50 | Amount of Export Duty in INR, if any, applicable (in case of invoices for export) |
| 10.7 | Supplier_Can_ Opt_Refund | 0..1 | Supplier Can Opt Refund | Optional | String (Length: 1) | Y / N | In case of deemed export supplies, this fi eld is for mentioning whether supplier can exercise the option of claiming refund or not. |
| 10.8 | ECOM_GSTIN | 0..1 | e-Commerce Operator's GSTIN | Optional | String (Length: 15) | 29ABCCR 1832C1CX | GSTIN of e-commerce operator, if supply is made through him/her. |
| 11. | Additional_ Supporting_ Documents | 0..n | Optional | Header for Additional Supporting Documents | |||
| 11.1 | Additional_ Supporting_ Documents_ URL | 0..1 | Additional Supporting Documents URL | Optional | String (Max length: 100) | http://www.xyz. com/abc | This is to enter URL reference of additional supporting documents, if any. |
| 11.2 | Additional_ Supporting _Documents_ base64 | 0..1 | Additional Supporting Document in base64 | Optional | String (Max length: 1000) | Base 64 encoded Document | This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. |
| 11.3 | Additional_ Information | 0..1 | Additional Information | Optional | String (Max length: 1000) | Free text, remarks, identifi ers, etc. | Any additional information, names, values, data etc. that is specifi c for the Supplier- Recipient transaction e.g. CIN, trade-specifi c information, Drug Licence Reg. No., FOB/CIF etc. |
| 12. | E-way Bill Details | 0..1 | Optional | Header for e-way Bill Details | |||
| 12.1 | Transporter_ID | 0..1 | Transporter ID | Optional | String (Length: 15) | 29AADFV 7589C1ZO | Registration / Enrolment Number of the transporter (This fi eld is required if Part-A of E-waybill has to be generated) |
| 12.2 | Trans_Mode | 0..1 | Mode of Transportation | Optional | Enumerated List | 1/2/3/4 | Option to be provided based on mode of transport available on e-Way Bill Portal 1 for Road; 2 for Rail; 3 for Air; 4 for Ship (This fi eld is required if Part-B of e-way bill is also to be generated) |
| Schema (Version 1.1) | ||||||||||
| Sr. No. | Technical name of the fi eld | Cardi nality (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the fi eld | Whether Mandatory/ Optional | Technical Field Specifi cation | Sample Value of the fi eld | Explanatory Notes | |||
| 12.3 | Trans_Distance | 1..1 | Distance of Transportation | Mandatory | Number (Max length: 4) | 200 | Distance of Transportation (This fi eld is mandatory only if this section is selected) | |||
| 12.4 | Transporter_ Name | 0..1 | Transporter Name | Optional | String (Max length: 100) | Sphurthi Transporters | Name of the Transporter | |||
| 12.5 | Trans_Doc_No. | 0..1 | Transport Document Number | Optional | String (Max length: 15) | As/34/746 | Transport Document Number (This fi eld is mandatory if mode of Transport is Rail or Air or Ship) | |||
| 12.6 | Trans_Doc_ Date | 0..1 | Transport Document Date | Optional | String(DD/MM/ YYYY) | 21/07/2019 | Date of Transport document. (This fi eld is mandatory if mode of Transport is Rail or Air or Ship) | |||
| 12.7 | Vehicle_No. | 0..1 | Vehicle Number | Optional | String (Max. length: 20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | Vehicle Registration Number (This fi eld is mandatory if mode of Transport is Road) | |||
| 12.8 | Vehicle_Type | 0..1 | Vehicle Type | Optional | Enumeration List | O / R | To mention nature of vehicle: O: Over- Dimensional Cargo R: Regular (This fi eld is mandatory if Part-B of e-way bill is also to be generated) | |||
| A 1.0 | Ship To Details | 0..1 | Optional | Header for Annexure A 1.0:Ship To Details |
| Sr. No. | Parameter Name | Cardin ality | Description | Whether optional or mandatory | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.0.1 | Ship To Legal Name | 1..1 | Ship To Legal Name | Mandatory | String (Max length: 100) | ABC-1 Ltd. | Legal Name of the entity to whom the supplies are shipped to. (This fi eld is mandatory only if this section is selected) |
| A.1.0.2 | ShipTo_Trade_ Name | 0..1 | Ship To Trade Name | Optional | String (Max length: 100) | XYZ-1 | Trade Name of the entity to whom the supplies are shipped to. |
| A.1.0.3 | ShipTo_GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length:15) | 36AABCT 2223L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
| A.1.0.4 | Ship To Address1 | 1..1 | Ship To Address1 | Mandatory | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 1 of the entity to whom the supplies are shipped to (This fi eld is mandatory only if this section is selected) |
| A.1.0.5 | ShipTo_ Address2 | 0..1 | Ship To Address2 | Optional | String (Max length: 100) | Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar | Address 2, if any, of the entity to whom the supplies are shipped to |
| A.1.0.6 | ShipTo_Place | 1..1 | Ship To Place | Mandatory | String (Max length: 100) | Bangalore | Place (City/ Town/Village) of entity to whom the supplies are shipped to. (This fi eld is mandatory only if this section is selected) |
| A.1.0.7 | ShipTo_Pincode | 1..1 | Ship To Pincode | Mandatory | Number(Max length: 6) | 560001 | PIN code of the location to which the supplies are shipped to. (This fi eld is mandatory only if this section is selected) |
| A.1.0.8 | Ship_To_State_ Code | 1..1 | Ship To State Code | Mandatory | Enumerated List | 29 | |
| A 1.1 | Dispatch From Details | 0..1 | Optional | ||||
| A.1.1.1 | Dispatch From Name | 1..1 | Dispatch From Name | Mandatory | String (Max length:100) | XYZ-2 | |
| A.1.1.2 | DispatchFrom_ Address1 | 1..1 | Dispatch From Address1 | Mandatory | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar | |
| A.1.1.3 | DispatchFrom_ Address2 | 0..1 | Dispatch From Address2 | Optional | String (Max length: 100) | Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar | |
| A.1.1.4 | Dispatch From_Place | 1..1 | Dispatch From Place | Mandatory | String (Max length: 100) | Bangalore | Place (City/ Town/Village) of the entity from which goods are dispatched. (This fi eld is mandatory only if this section is selected) |
| A.1.1.5 | Dispatch From_State_ Code | 1..1 | Dispatch From State Code | Mandatory | Enumerated List | 29 | Code/State Code of the entity (as per GST System), from which goods are dispatched. List published and updated from time to time at https://www. icegate.gov. in/Webappl/ STATE_ENQ (This fi eld is mandatory only if this section is selected) |
| A.1.1.6 | Dispatch From_Pincode | 1..1 | Dispatch From Pincode | Mandatory | Number (Length: 6) | 560087 | Pincode of the locality of entity from where goods are dispatched. (This fi eld is mandatory only if this section is selected) |
| A 1.2 | ItemDetails | 1..n | Mandatory | Header for Annexure A 1.2:Item Details | |||
| Sr. No. | Parameter Name | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes | |
| A.1.2.1 | Sl_No. | 1..1 | Serial Number | Mandatory | String (Max length: 6) | 1,2,3 | Serial number of the item |
| A.1.2.2 | Item_ Description | 0..1 | Item Description | Optional | String (Max length: 300) | Mobile | Description of the item |
| A.1.2.3 | Is_Service | 1..1 | Service | Mandatory | String (Length: 1) | Y/N | Specify whether supply is service or not. |
| A.1.2.4 | HSN_Code | 1..1 | HSN Code | Mandatory | String (Max length: 8) | 1122 | To enter applicable HSN / SAC Code of Goods / Service |
| A.1.2.5 | Batch Details | 0..1 | Optional | Refer A 1.4 | Some manufacturers may mention batch details (in Section A 1.4) | ||
| A.1.2.6 | Barcode | 0..1 | Barcode | Optional | String (Max length: 30) | b123 | Barcode, if any, of the item. |
| A.1.2.7 | Quantity | 0..1 | Quantity | Optional | Number (Max length: 10,3) | 10 | The quantity of items to be mentioned in the invoice. This is mandatory only in case of goods. |
| A.1.2.8 | Free_Qty | 0..1 | Free Quantity | Optional | Number (Max length: 10,3) | 99 | Quantity of item(s), if any, given free of charge (FOC) |
| A.1.2.9 | Unit_Of_ Measurement | 0..1 | Unit of Measurement | Optional | String (Max length: 8) | Box | The Unit of Measurement (UOM), if any, applicable on invoiced goods. |
| A.1.2.10 | Item_Price | 1..1 | Item Price | Mandatory | Number (Max length : 12,3) | 500.5 | Price per unit item. |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.2.11 | Gross_Amount | 1..1 | Gross Amount | Mandatory | Number (Max length : 12,2) | 5000 | The gross price of an item (cost multiplied by quantity -rounded off to 2 decimal), exclusive of taxes. |
| A.1.2.12 | Item_Discount_ Amount | 0..1 | Item Discount Amount | Optional | Number (Max length: 12,2) | 10.25 | Discount amount, if any, for the item. |
| A.1.2.13 | Pre_Tax_Value | 0..1 | Pre-Tax Value | Optional | Number (Max length: 12,2) | 99.00 | If pre-tax value is diff erent from taxable value, mention the pre-tax value and taxable values separately. In some cases, the pre- tax value may be diff erent from taxable value. For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be diff erent from taxable value. |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.2.14 | Item_Taxable_ Value | 1..1 | Item Taxable Value | Mandatory | Number (Max length: 12,2) | 5000 | This is the value on which tax is computed. Value cannot be negative. |
| A.1.2.15 | GST_Rate | 1..1 | GST Rate | Mandatory | Number (Max length: 3,3) | 5 | The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. |
| A.1.2.16 | IGST_Amt | 0..1 | IGST Amount | Optional | Number (Max Length: 12,2) | 999.45 | Amount of IGST payable per item(rounded off to 2 decimals). If IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/ UTGST should be reported. |
| A.1.2.17 | CGST_Amt | 0..1 | CGST Amount | Optional | Number (Max Length: 12,2) | 650.00 | Amount of CGST payable per item(rounded off to 2 decimals). If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. |
| A.1.2.18 | SGST_UTGST Amt | 0..1 | SGST/UTGST Amount | Optional | Number (Max length: 12,2) | 650.00 | Amount of SGST/UTGST payable per item(rounded off to 2 decimals). If SGST/ UTGST is reported, then CGST must be reported and IGST will be blank. |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A1.2.19 | Comp_Cess_ Rate_Ad_ valorem | 0..1 | Compensation Cess Rate, Ad_Valorem | Optional | Number (Max length:3,3) | 2.5% | Ad valoremRate of GST Compensation Cess, applicable, if any |
| A1.2.20 | Comp_Cess_ Amt_ Ad_ Valorem | 0..1 | Compensation Cess Amount, Ad Valorem | Optional | Number (Max length: 12,2) | 56.00 | GST Compensation Cess amount, ad valorem (rounded off to 2 decimals) (based on value of the item) |
| A1.2.21 | Comp_Cess_ Amt_Non_Ad_ Valorem | 0..1 | Compensation Cess Amount, Non ad valorem | Optional | Number (Max length:12,2) | 23.00 | GST Compensation Cess amount, computed on the basis other than value of item (i.e. specifi c cess amount computed based on quantity, number etc.) |
| A1.2.22 | State_Cess_ Rate_ad_ valorem | 0..1 | State Cess Rate, Ad Valorem | Optional | Number (Max length: 3,3) | 1.5 % | Ad valorem Rate of State/ UT Cess, applicable, if any |
| A1.2.23 | State_Cess_ Amt_Ad_ Valorem | 0..1 | State Cess Amount, ad valorem | Optional | Number (Max length: 12,2) | 43.00 | State/UT Cess amount, ad valorem (based on value of the item) |
| A1.2.24 | State_Cess_ Amt_Non_Ad_ Valorem | 0..1 | State Cess Amount, nonad valorem | Optional | Number (Max length: 12,2) | 12.00 | State/UT Cess amount, computed on the basis other than value of item (i.e. specifi c cess amount computed based on quantity, number etc.) |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.2.25 | Other_ Charges_Item_ Level | 0..1 | Other Charges (item level) | Optional | Number (Max length: 12,2) | 874.95 | Any other charges applicable at item level. These may not be part of taxable value, e.g. in case of pure agent reimbursement. |
| A.1.2.26 | Purchase_ Order_Line_ Reference | 0..1 | Purchase Order Line Reference | Optional | String (Max length: 50) | 746/ABC/01 | Reference of Purchase Order Line |
| A.1.2.27 | Item_Total_Amt | 1..1 | Item Total Amount | Mandatory | Number (Max length: 12,2) | 5000 | The item total value that includes all taxes, cesses, as well as other charges. However, this value excludes discount, if any. |
| A.1.2.28 | Origin_ Country_Code | 0..1 | Code of Country of Origin | Optional | Enumerated List | DZ | This is to specify country of origin of the item, e.g. mobile phone sold in India could be manufactured in other country; Code of country of export as per ISO 3166- 1 alpha-2 / Indian Customs EDI system (ICES). List published and updated from time to time at https://www. icegate.gov. in/Webappl/ COUNTRY_ ENQ |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.2.29 | Unique_Serial_ Number | 0..1 | Unique Serial Number | Optional | String (Max length: 20) | 553 | |
| A.1.2.30 | Product_ Attribute_ Details | 0..n | Optional | Refer A 1.5 | |||
| A 1.3 Document Total Details | 1..1 | Mandatory | |||||
| A.1.3.1 | Taxable_Value_ Total | 1..1 | Total Taxable Value | Mandatory | Number (Max length: 14,2) | 768439.35 | |
| A.1.3.2 | IGST_Amt_ Total | 0..1 | Total IGST Amount | Optional | Number (Max length : 14,2) | 265.50 | |
| A.1.3.3 | CGST_Am_ Total | 0..1 | Total CGST Amount | Optional | Number (Max length: 14,2) | 65.45 | |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.3.4 | SGST_ UTGST_Amt_ Total | 0..1 | Total SGST/ UTGST Amount | Optional | Number (Max length : 14,2) | 65.45 | Total SGST/ UTGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As it is conditional mandatory, it is marked as 'optional' |
| A.1.3.5 | Comp_Cess_ Amt_Total | 0..1 | Total Compensation Cess Amount | Optional | Number (Max length : 14,2) | 24.95 | Total GST Compensation Cess amount for the invoice (ad valorem as well as non-ad valorem) |
| A.1.3.6 | State_Cess_ Amt_Total | 0..1 | Total State Cess Amount | Optional | Number (Max length : 14,2) | 5.45 | Total State cess amount for the invoice (ad valorem as well as non-ad valorem) |
| A.1.3.7 | Discount_Amt_ Invoice_Level | 0..1 | Invoice Level Discount Amount | Optional | Number (Max length: 14,2) | 100.00 | This is Discount Amount, if any, applicable on total invoice value |
| A.1.3.8 | Other_ Charges_ Invoice_Level | 0..1 | Other Charges (Invoice Level) | Optional | Number (Max length: 14,2) | 200.00 | This is Other charges, if any, applicable on total invoice value |
| A.1.3.9 | Round_Off _ Amount | 0..1 | Round Off Amount | Optional | Number (Max length: 2,2) | 31.21 | This is round off amount of total invoice value |
| A.1.3.10 | Total_Invoice_ Value_INR | 1..1 | Total Invoice Value in INR | Mandatory | Number (Max length: 14,2) | 745249678.50 | The total value of invoice including taxes/GST and rounded to two decimals maximum. |
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifi cations | Sample Value | Explanatory Notes |
| A.1.3.11 | Total_Invoice_ Value_FCNR | 0..1 | Total Invoice Value in FCNR | Optional | Number (Max length: 14,2) | $5729.65 | The total value of invoice in Additional Currency |
| A.1.3.12 | Paid_Amount | 0..1 | Paid Amount | Optional | Number (Max length:14,2) | 8463.50 | The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. |
| A.1.3.13 | Amount_Due_ | 0..1 | Amount Due | Optional | Number (Max length:14,2) | 98789.50 | The outstanding amount due for payment. It must be rounded to maximum 2 decimals. |
| A 1.4 | Batch Details | 0..1 | Optional | Header for Annexure A 1.4:Batch Details | |||
| A.1.4.1 | Batch_Number | 1..1 | Batch Number | Mandatory | String (Max Length: 20) | 673927 | Certain set of manufacturers may mention batch number details. (This fi eld is mandatory only if this section is selected) |
| A.1.4.2 | Batch_Expiry_ Date | 0..1 | Batch Expiry Date | Optional | String (DD/MM/YYYY) | 21/11/2019 | Expiry Date of the Batch, if any |
| A.1.4.3 | Warranty_Date | 0..1 | Warranty Date | Optional | String (DD/MM/YYYY) | 21/11/2019 | Warranty date for the Item, if any. |
| A 1.5 | Attribute Details of Item | 0..n | Optional | Header for Annexure A 1.5:Attribute Details of Item | |||
| A.1.5.1 | Attribute_Name | 0..1 | Attribute Name | Optional | String (Max Length: 100) | Colour | Attribute Name of the item. |
| A.1.5.2 | Attribute_Value | 0..1 | Attribute Value | Optional | String (Max Length: 100) | Red, green, etc. | Attribute Value of item.". |
NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
ERRATUM TO NOTIFICATION.
[G.O. Ms. No.122, Commercial Taxes and Registration (B1), 31st July 2020, Aadi 16, Saarvari,
Thiruvalluvar Aandu-2051.]
No. SRO A/26(a-2)/2020.
The following erratum is issued to the Commercial Taxes and Registration Department Notifi cation No.SROA-17(b)/2020, published at page 4 in Part III-Section I(a) of the Tamil Nadu Government Gazette, Extraordinary dated the 13th April, 2020, namely:-
E(cid:3482)(cid:3482)(cid:3465)(cid:3484)(cid:3485)(cid:3477).
In the said Notifi cation, at page 4,-
(a) in lines 3 and 6, for ''Central Goods and Services Tax Rules, 2017'', read "Tamil Nadu Goods and Services Tax Rules, 2017''; and
(b) in line 4, for "Central Goods and Services Tax (Fourth Amendment) Rules, 2020", read "Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2020''.
Dr. BEELA RAJESH, Secretary to Government. PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU