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. 11.20 Paise.

No. 309]

CHENNAI, FRIDAY, JULY 31, 2020

Aadi 16, Saarvari, Thiruvalluvar Aandu-2051

III-1(a) Ex. (309) [ 1 ]

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.

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

3

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”

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

4

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

5

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

6

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

7

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

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

8

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9

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)

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

10

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

11

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.

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

7.2

Dispatch_

From_Details

0..1

Dispatch

From Details

Optional

Refer A 1.1

Details of

location from

where Supply

has to be

dispatched.

8.

Invoice Item

Details

1..n

Mandatory

Header for

Invoice Item

Details

8.1

Item_List

1..n

Item List

Mandatory

Refer A 1.2

Provides

information

about the

goods and

services being

invoiced.

9.

Document Total

1..1

Mandatory

Header for

Document

Total Details

9.1

Document

Total_Details

1..1

Document

Total Details

Mandatory

Refer A 1.3

Details of

document

total including

taxes.

10.

Extra

Information

0..1

Optional

Header

for Extra

Information

10.1

Tax_Scheme

1..1

Tax Scheme

Mandatory

String

(Max

length: 10)

GST

To specify

the tax/levy

applicable –

GST (This

fi eld is

mandatory

only if this

section is

selected)

10.2

Remarks

0..1

Remarks

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 e.g.

reasons for

any correction

or assignment

note in case

the invoice

has been

factored etc.

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

13

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)

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

14

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

15

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

16

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

17

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)

18

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

A.1.0.8

Ship_To_State_

Code

1..1

Ship To State

Code

Mandatory

Enumerated

List

29

Code/State

Code (as per

GST System)

to which the

supplies are

shipped to.

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

Dispatch From

Details

0..1

Optional

Header for

Annexure A

1.1:Dispatch

From Details

A.1.1.1

Dispatch

From Name

1..1

Dispatch

From Name

Mandatory

String

(Max

length:100)

XYZ-2

Name of

the entity

from which

goods are

dispatched.

(This fi eld is

mandatory

only if this

section is

selected)

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

Address 1

of the entity

from which

goods are

dispatched.

(This fi eld is

mandatory

only if this

section is

selected)

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

Address 2

of the entity

from which

goods are

dispatched.

Sr.

No.

Parameter

Name

Cardin

ality

Description

Whether

optional or

mandatory

Field

Specifi cations

Sample Value

Explanatory

Notes

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

19

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

Cardin

ality

Description

Whether

optional or

mandatory

Field

Specifi cations

Sample Value

Explanatory

Notes

20

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

21

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

22

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

23

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

24

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

25

A.1.2.29

Unique_Serial_

Number

0..1

Unique Serial

Number

Optional

String

(Max

length: 20)

553

Serial

number, in

case of each

item having

a unique

number.

A.1.2.30

Product_

Attribute_

Details

0..n

Optional

Refer A 1.5

Attribute

details of

product

A 1.3 Document Total

Details

1..1

Mandatory

Header for

Annexure A

1.3:Document

Total Details

A.1.3.1

Taxable_Value_

Total

1..1

Total Taxable

Value

Mandatory

Number

(Max length:

14,2)

768439.35

This is the

sum of the

taxable values

of all the

items in the

document.

A.1.3.2

IGST_Amt_

Total

0..1

Total IGST

Amount

Optional

Number (Max

length : 14,2)

265.50

Total IGST

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 this is

conditional

mandatory, it

is marked as

‘optional’

A.1.3.3

CGST_Am_

Total

0..1

Total CGST

Amount

Optional

Number

(Max length:

14,2)

65.45

Total CGST

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 this is

conditional

mandatory, it

is marked as

‘optional’

Sr.

No.

Parameter

Name

Cardinality

Description

Whether

mandatory

or optional

Field

Specifi

cations

Sample Value

Explanatory

Notes

26

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

27

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.”.

Sr.

No.

Parameter

Name

Cardinality

Description

Whether

mandatory

or optional

Field

Specifi

cations

Sample Value

Explanatory

Notes

28

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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:-

Eකකඉගඝඕ.

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.