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Indian Gazettes A searchable archive of gazettes published by the Union and State Governments of India
Uttar Pradesh Extraordinary Gazette · Government of Uttar Pradesh

उत्तर प्रदेश माल और सेवा कर (छियालीसवां संशोधन) नियमावली, 2020

Published 02 November 2020

Department
State Tax Department
Type
Extraordinary
Notification no.
1285/ग्यारह-2-20-9(42)-17-उ0प्र0 जी0एस0टी0 नियमावली-2017-आदेश(160)-2020
Subdepartment
Anubhag-2
Identifier
in.gazette.uttarpradesh_extraordinary.2020-11-02.c_202301241614013352
Languages
English, Hindi
Published at
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Gazette text Alternate rendering

click here for IIIF manifest

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उत्तर प्रदेश माल और सेवा कर अधिनियम, 2017 (उत्तर प्रदेश अधिनियम संख्या 1 सन्‌ 2017) की धारा 164 द्वारा प्रदत्त शक्तियों का प्रयोग करके राज्यपाल, परिषद्‌ की सिफारिशों पर, एतद्‌द्वारा उत्तर प्रदेश माल और सेवा कर नियमावली, 2017 का अग्रतर संशोधन करने के लिये निम्नलिखित नियमावली बनाती हैं, अर्थात्‌ :-

उत्तर प्रदेश माल और सेवा कर (छियालीसवां संशोधन) नियमावली, 2020

संक्षिप्त नाम और 1-(1) यह नियमावली उत्तर प्रदेश माल और सेवा कर (छियालीसवां संशोधन)

प्रारम्भ

नियमावली, 2020 कही जायेगी।

(2) यह तारीख 30 जुलाई, 2020 से प्रवृत्त हुयी समझी जायेंगी।

2-उत्तर प्रदेश माल और सेवा कर नियमावली, 2017 में, प्रारूप जीएसटी

आईएनवी-01 के स्थान पर निम्नलिखित प्रारूप रख दिया जायेगा, अर्थात्‌ :-

520 rph data-4desktop-2021 2 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020

''प्रारूप जीएसटी आईएनवी-01

(नियम 48 देखिये)

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.

Note 2: Field specification 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

Sr. No. Technical name of the field Cardi- nality (0..1/1..1/ 0..n/1..n) Brief Description of the field Whether Mandatory/ Optional Technical Field Specification Sample Value of the field Explanatory Notes
1 2 3 4 5 6 7 8
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 specification.
1.1 IRN 1..1 Invoice Reference Number Mandatory String (Length: 64) a5c12dca 8Oe74332 17......ba 40 13750f 20 46f229 This will be a unique reference number for the invoice. However, the supplier will not be populating this field. The registration request may not have this field 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 field.
1.2 Supply_Type __ Code 1..1 Code for Supply Type Mandatory Enumerated List B2B/B2C/ SEZWP/ SEZWOP/ EXPWP/ EXPWOP/ DEXP This will be the code to identify type of supply. B2B: Business to Business B2C: Business to Consumer
1 2 3 4 5 6 7
1.3 Document_ Type_code 1..1 Code for Document Type Mandatory Enumerated List INV/CRN/ DBN
1.4 Document_ Num 1..1 Document Number Mandatory String (Max Length: 16) Sa/1/2019
1.5 Document_ Date 1..1 Document Date Mandatory String (DD/MM/ YYYY) 21/07/2019
1.6 Additional_ Currency_ Code 0..1 Additional Currency Code Optional Enumerated List USD, EUR
1.7 Reverse_ Charge 0..1 Reverse Charge Optional String (Length:1) Y
1.8 IGST_ Applicabili ty_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
2 Document_ period_ 0..1 Optional
1 2 3 4 5 6 7 8
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 field 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 field 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 field is mandatory only if this section is selected)
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 field is mandatory only if this section is selected)
3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20) KOL01 This field is to provide any additional reference e.g. specific 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 Opitional 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
1 2 3 4 5 6 7 8
3.2.3 Tender_or_ Lot_ Reference 0..1 Tender or Lot Reference Optional String (Max length:20) TENDERJA N2020 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 230 72019 This reference is kept for mentioning contract number, if supplies are made under any specific Contract.
3.2.5 External_ Reference 0..1 External Reference Optional String (Max length:20) EXT23222 An additional field for provision of any additional/external reference number for the supply.
3.2.6 Project_ Reference 0..1 Project Reference Optional String (Max length:20) PJTCODE 01 This reference is kept for mentioning project number, if supplies are made under any specific 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) XYZLtd. 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_ Address 1 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_ Address 2 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 E NQ
1 2 3 4 5 6 7 8
4.8 Supplier_ Pincode 1..1 Supplier Pincode 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_ E-mail 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 Recipient Trade 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 1832 C1ZX, 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_ Address 1 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_ Address 2 0..1 Recipient Address 2 Optional String (Max length:100) #1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2 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 Pincode Optional Number (Length: 6) 560002 PIN code of the Recipient locality. In case of export, Pincode need not be mentioned.
1 2 3 4 5 6 7 8
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 (Max length:12) 0802223323 Contact number of the Recipient
5.12 Recipient_ e-mail 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 (Max length: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) 38685017 47262 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) SBIN9876543 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 s 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.
s7.2 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.
1 2 3 4 5 6 7 8
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 field 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.
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.
1 2 3 4 5 6 7 8
10.5 Shipping_ Bill_Date 0..1 Shipping Bill Date Optional String (DD/MM/ YYYY) 3/12/2020 Date of Shipping Bill as per Indian Customs EDI Systems (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 field 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) 29ABCCR18 32C1CX GSTIN of e- commerce operator, if supply is made through him/her.
11 Additional_ Supporting_ Document 0..n Optional Header for Additional Supporting Documents
11.1 Additional_ Supporting_ Documents_ URL 0..1 Additonal Supporting Documents URL Optional String (Max length:100) http://www.x yz.com/abc This is to enter URL reference of additional supporting documents, if any.
11.2 Additional_ Supporting_ Documents_ base 64 0..1 Additional Supporting Document in base 64 Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base 64 encoded format.
11.3 Additional_ Information 0..1 Additional Information Optional String (Max length: 1000) Free text, remarks, identifiers etc. Any additional information, names values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific 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) 29AADFV75 89C1ZO Registration/ Enrolment Number of the transporter (This field 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 field is required if Part-B of e-way bill is also to be generated)
1 2 3 4 5 6 7 8
12.3 Trans_ Distance 1..1 Distance of Trans- portation Mandatory Number (Max length:4) 200 Distance of Transportation (This field 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 field 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 field 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) KA12KA 1234 or KA12K 1234 or KA123456 or KAR1234 Vehicle Registration Number (This field 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 field 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 Cardi- nality Description Whether Optional or Mandatory Field Specifications 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 field is mandatory only if this section is selected)
A.1. 0.2 Ship To_ 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 Ship To_ GSTIN 0..1 Ship To GSTIN Optional String (length:15) 36AABCT22 23L1ZF 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 field is mandatory only if this section is selected)
A.1. 0.5 Ship To_ Address2 0..1 Ship To Address 2 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 Ship To_ 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 field is mandatory only if this section is selected)
A.1. 0.7 Ship To_ Pin code 1..1 Ship to Pincode Mandatory Number (Max length:6) 560001 PIN code of the location to which the supplies are shipped to. (This field 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 Code/State Code (as per GST System) to which the supplies are shipped to. (List publised and updated from time to time at https:// www.icegate.gov.in/ Webappl/STATE ENQ (This field 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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
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 field is mandatory only if this section is selected)
A.1. 1.2 Dispatch From_ Address 1 1..1 Dispatch From Address 1 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 field is mandatory only if this section is selected)
A.1. 1.3 Dispatch From_ Address 2 0..1 Dispatch From Address 2 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.
A.1. 1.4 Dispatch From_ Place 1..1 Dispatch From Place Mandatory String (Max lenght: 100) Bangalore Place (City/Town/Village) of the entity from which goods are dispatched. (This field 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 field 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 field is mandatory only if this section is selected)
A 1.2 Item Details 1..n Mandatory Header for Annexure A 1.2: Item Details
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications 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 Measure- ment 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 length12,3) 500.5 Price per unit item.
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 different from taxable value, mention the pre-tax value and taxable values separately. In some cases, the pre-tax value may be different 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 different from taxable value.
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, them 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.
A1 2.19 Comp_Cess_ Rate_Ad_ Valorem 0..1 Compen- sation Cess Rate, Ad_ Valorem Optional Number (Max length:3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, if any
A1. 2.20 Comp_Cess_ Amt_Ad_ Valorem 0..1 Compen- sation 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 Compen- sation 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. specific 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, non Ad Valorem Optional Number (Max length:12,2) 12.00 State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity number etc.)
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
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_At tribute_Details O..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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
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_Amt_ 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/mandato- ry, it is marked as 'optional'
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/mandato ry, it is marked as 'optional'
A.1. 3.5 Comp_Cess_ Amt_Total 0..1 Total Compen- sation 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) 74524967 8.50 The total value of invoice including taxes/GST and rounded to two decimals maximum.
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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
A. 1. 4.1 Batch_Number 1..1 Batch Number Mandatory String (Max length:20) 673927 Certain set of manufactures may mention batch number details. (This field 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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
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.".
520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 3 520 rph data-4desktop-2021 4 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 5 520 rph data-4desktop-2021 6 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 7 520 rph data-4desktop-2021 8 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 9 520 rph data-4desktop-2021 10 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 11 520 rph data-4desktop-2021 12 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 13 520 rph data-4desktop-2021 14 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 15 520 rph data-4desktop-2021 16 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 17

आज्ञा से,

आलोक सिन्हा,

अपर मुख्य सचिव।

---------

IN pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification no. 1285/XI-2-20-9(42)/17-U.P. GST Rules-2017-order-(160)-2020, dated November 02, 2020:

No. 1285/XI-2-20-9(42)/17-U.P.GST Rules-2017-order-(160)-2020

Dated Lucknow, November 2, 2020

IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :– THE UTTAR PRADESH GOODS AND SERVICES TAX (FORTY SIXTH

AMENDMENT) RULES, 2020

1..(1) These rules may be called the Uttar Pradesh Goods and Services Tax Short title and commencement (Forty Sixth Amendment) Rules, 2020.

(2) They shall be deemed to have come into force with effect from July 30,

2020.

2. In the Uttar Pradesh 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) 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.

520 rph data-4desktop-2021 18 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 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.

Note 2: Field specification 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 field Cardi- nality (0..1/1..1/ 0..n/1..n) Brief Description of the field Whether Mandatory/ Optional Technical Field Specification Sample Value of the field Explanatory Notes
1 2 3 4 5 6 7 8
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 specification.
1.1 IRN 1..1 Invoice Reference Number Mandatory String (Length: 64) a5c12dca 8Oe74332 17......ba 40 13750f 20 46f229 This will be a unique reference number for the invoice. However, the supplier will not be populating this field. The registration request may not have this field 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 field.
1.2 Supply_Type __ Code 1..1 Code for Supply Type Mandatory Enumerated List B2B/B2C/ SEZWP/ SEZWOP/ EXPWP/ 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 2 3 4 5 6 7 8
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 Document date 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 field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional cuurency may be used in the invoice, as per list publised under ISO 4217 standard. List publised 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_ Applicabili ty_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 field 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 field is mandatory only if this section is selected)
1 2 3 4 5 6 7 8
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 field is mandatory/only if this section is selected)
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 field is mandatory/only if this section is selected)
3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20) KOL01 This field is to provide any additional reference e.g. specific 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) TENDERJ A N2020 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 230 72019 This reference is kept for mentioning contract number, if supplies are made under any specific Contract.
3.2.5 External_ Reference 0..1 External Reference Optional String (Max length:20) EXT23222 An additional field for provision of any additional/external reference number for the supply.
1 2 3 4 5 6 7 8
3.2.6 Project_ Reference 0..1 Project Reference Optional String (Max length:20) PJTCODE 01 This reference is kept for mentioning project number, if supplies are made under any specific 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) XYZLtd. 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 Address 1 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_ Address 2 0..1 Supplier Address 2 Optional String (Max length:100) #1-23-120, Flat No. 3, Nalanda Apartment, 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 E N Q
4.8 Supplier_ Pincode 1..1 Supplier Pincode 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_ e-mail 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) PQRPvt. Ltd. It will be legal name of recipient, as per PAN.
5.2 Recipient_ Trade Name 0..1 Recipient Trade Name Optional String (Max length:100) Adarsha It will be trade name of recipient, if available.
1 2 3 4 5 6 7 8
5.3 Recipient_ GSTIN 1..1 GSTIN of Recipient Mandatory String (Length:15) 29ABCCR 1832 C1ZX , 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 E NQ
5.5 Recipient_ Address 1 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_ Address 2 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.go v.in/Webappl/STATE E NQ
5.9 Recipient_ Pin code 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 E NQ
5.11 Recipient_ Phone 0..1 Recipient Phone Optional String (Max length:12) 0802223323 Contact number of the Recipient
5.12 Recipient_ e-mail-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
1 2 3 4 5 6 7 8
6 Payee Information 0..1 Optional Header for Payee Information
6.1 Payee_ Name 0..1 Payee Name Optional String (Max length: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) 38685017472 62 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) SBIN98765 43 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 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 field is mandatory only if this section is selected)
1 2 3 4 5 6 7
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
10.4 Shipping_ Bill_ Number 0..1 Shipping Bill Number Optional String (Max length:20) Alpha numeric
10.5 Shipping_ Bill_Date 0..1 Shipping Bill Date Optional String (DD/MM/ YYYY)
10.6 Export_ Duty_ Amount 0..1 Export Duty Amount Optional Number (Max Length: 12,2) 1200000.50
10.7 Supplier_ Can_ Opt_ Refund 0..1 Supplier Can Opt Refund Optional String (Length:1) Y/N
10.8 ECOM_ GSTIN 0..1 e-Commerce Operator's GSTIN Optional String (Length:15) 29ABCCR1 832C1CX
11 Additional_ Supporting_ Document 0..n Optional
1 2 3 4 5 6 7 8
11.1 Additional_ Supporting_ Documents_ URL 0..1 Additonal 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_ base 64 0..1 Additional Supporting Document in base 64 Optional String (Max length: 1000) Base64 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, identifiers etc. Any additional information, names values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific 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) 29AADFV7 589C1ZO Registration/ Enrollment Number of the transporter (This field 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 base on mode of transport available on e-Way Bill Portal 1 for Road; 2 for Rail; 3 for Air; 4 for Ship (This field is required if Part-B of e-way bill is also to be generated)
12.3 Trans_ Distance 1..1 Distance of Trans- portation Mandatory Number (Max length:4) 200 Distance of Transportation (This field 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 field 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 field 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) KA12KA 1234 or KA12K 1234 or KA123456 or KAR1234 Vehicle Registration Number (This field is mandatory if mode of Transport is road)
1 2 3 4 5 6 7 8
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 field is mandatory if Part-B of e-way bill is also to be generated)
A1.0 Ship To Details 0..1 Optional Header for Annexure- A 1.0: Ship To Details
Sr. No. Parameter Name Cardi- nality Description Whether Optional or Mandatory Field Specifications 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 field is mandatory only if this section is selected)
A.1. 0.2 Ship To_ 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 Ship To_ GSTIN 0..1 Ship To GSTIN Optional String (length:15) 36AABCT2 223L1ZF 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 field is mandatory only if this section is selected)
A.1. 0.5 Ship To_ Address2 0..1 Ship To Address 2 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 Ship To_ 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 field is mandatory only if this section is selected)
A.1. 0.7 Ship To_ Pin code 1..1 Ship to Pincode Mandatory Number (Max length:6) 560001 PIN code of the location to which the supplies are shipped to. (This field 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 Code/State Code (as per GST System) to which the supplies are shipped to. (List publised and updated from time to time at https://www.icegate. gov.in/Webappl/STATE ENQ (This field 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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specification Sample Value Explanatory Notes
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 field is mandatory only if this section is selected)
A.1. 1.2 Dispatch From_ Address 1 1..1 Dispatch From Address 1 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 field is mandatory only is this section is selected)
A.1. 1.3 Dispatch From_ Address 2 0..1 Dispatch From Address 2 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.
A.1. 1.4 Dispatch From_ Place 1..1 Dispatch From Place Mandatory String (Max lenght:100) Bangalore Place(City/Town/Villag e) of the entity from which goods are dispatched. (This field 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 field is mandatory only if this section is selected)
A. 1. 1.6 Dispatch From_ Pincode 1..1 Dispatch From Pincode Mandatory Number (lenght:6) 560087 Pincode of the locality of entity from where goods are dispatched. ( This field is mandatory only if this section is selected)
A 1.2 Item Details 1..n Mandatory Header for Annexure A 1.2: Item Details
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specification 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 Measure- ment 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.
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 different from taxable value, mention the pre- tax value and taxable values separately. In some cases, the pre- tax value may be different 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 exhange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be different from taxable value.
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/UTGS T 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.
A1. 2.19 Comp_Cess_ Rate_Ad_ Valorem 0..1 Compen- sation Cess Rate, Ad_ Valorem Optional Number (Max length:3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, if any
A1. 2.20 Comp_Cess_ Amt_Ad_ Valorem 0..1 Compen- sation 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 Compen- sation 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. specific 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, non ad Valorem Optional Number (Max length:12,2) 12.00 State/Ut Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.)
A.1. 2.25 Other_Chargs_ 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- 1alpha-2/Indian Customs EDI System (ICES). List published and updated from time to time at https:// www.icegate.gov.in Webappl/COUNTRY _ENQ
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_At tribute_Details O..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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
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_Amt_ 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'
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 Compen- sation 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_Leval 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_Leval 0..1 Other Charges (Invoice Leval) 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.
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.
A1.4 Batch Details 0..1 Optional Header for Annexure A 1.4: Batch Details
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or Optional Field Specifications Sample Value Explanatory Notes
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 field 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
Sr. No. Parameter Name Cardi- nality Description Whether Mandatory or optional Field Specifications Sample Value Explanatory Notes
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.".
520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 19 520 rph data-4desktop-2021 20 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 21 520 rph data-4desktop-2021 22 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 23 520 rph data-4desktop-2021 24 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 25 520 rph data-4desktop-2021 26 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 27 520 rph data-4desktop-2021 28 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 29 520 rph data-4desktop-2021 30 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 520 rph data-4desktop-2021 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020 31 520 rph data-4desktop-2021 32 mRrj ns'k vlk/kkj.k xtV 2 uoEcj] 2020

By order,

ALOK SINHA,

Apar Mukhya Sachiv.

पी0एस0यू0पी0-ए0पी0 520 राजपत्र-2020-(1086)-599 प्रतियां (कम्प्यूटर/टी/आफसेट)। पी0एस0यू0पी0-ए0पी0 55 सा0 राज्यकर-2020-(1087)-1000 प्रतियां (कम्प्यूटर/टी/आफसेट)।520 rph data-4desktop-2021

Cite this issue. Uttar Pradesh Extraordinary Gazette, Government of Uttar Pradesh, 02 November 2020. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.uttarpradesh_extraordinary.2020-11-02.c_202301241614013352/. Archive identifier in.gazette.uttarpradesh_extraordinary.2020-11-02.c_202301241614013352.