Reg. No. G-2/RNP/GOA/32/2018-20
SERIES I No. 43
Panaji, 28th January, 2020 (Magha 9, 1941) EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(126)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (12 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st January, 2020.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,—
(a) In sub-rule (1A), with effect from the 31st December, 2019, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st March, 2020" shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted.
3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 43 (EXTRAORDINARY) 28TH JANUARY, 2020| "12 | Are you applying for registration as a SEZ Unit? | Yes | No | ||||||
| (i) Select name of SEZ | |||||||||
| (ii) Approval order number and date of order | |||||||||
| (iii) Period of validity | From | DD/MM/YYYY | To | DD/MM/YYYY | |||||
| (iv) Designation of approving authority | |||||||||
| 13 | Are you applying for registration as a SEZ Developer? | Yes | No | ||||||
| (i) Select name of SEZ Developer | |||||||||
| (ii) Approval order number and date of order | |||||||||
| (iii) Period of validity | From | DD/MM/YYYY | To | DD/MM/YYYY | |||||
| (iv) Designation of approving authority |
4. In the said rules, in FORM GSTR-3A,—
(a) in serial number 2 under the heading "notice to Return Defaulter u/s 46 for not filing Return", for the words "tax liability will", the words "tax liability may" shall be substituted;
(b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", the following serial number shall be inserted, namely:—
"5. This is a system generated notice and does not require signature.";
(c) in serial number 3 under the heading "Notice to Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation of Registration", for the words "tax period will", the words "tax period may" shall be substituted;
(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation of Registration", the following serial number shall be inserted, namely:—
"5. This is a system generated notice and does not require signature.".
5. In the said rules, for FORM INV-01, the following form shall be substituted, namely:—
"Note: Cardinality means occurance of field in the schema. Below are the meaning of various symbol used in this column:
0..1: It means this item is optional and even if mentioned can not be repeated.
1..1: It means that this item is mandatory and can be mentioned only once.
1..n: It means this item is mandatory and can be repeated more than once.
0..n: it means this item is optional but can be repeated many times. For example: previous invoice reference is optional but if required one can mention many previous invoice reference.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 43 (EXTRAORDINARY) 28TH JANUARY, 2020| FORM GST INV-1 (See rules 48) | |||||||
| Sr. No. | Technical Field name | Card- inality | Small description of the field | Is it mandatory on invoice? | Technical Field specification | Sample value of the field | Explanatory Note of the field |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 0 | Version | 1..1 | Version number | Mandatory | String (Max length:10) | 1.0 | It is the version of schema. It will be used to keep track of version of invoice specification. |
| 1 | IRN | 0..1 | Invoice reference number | Mandatory | String (Max length:50) | 649b01 ft | This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request. In case application send this number then- e-Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this number and it is registered on E-invoice system. |
| 2 | Invoice_ type_code | 1..1 | Code for Invoice type | Mandatory | String (Max length:10) | B2B/B2C/ /SEZWP/ /SEZWOP/ /EXPWP/ /EXPWOP/ /DEXP/ISD/ /BOS/DC | This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| type of documents, B2C invoice can be mentioned as type and based on that some fields will become optional. Detail JSON schema will mentioned these details later. | |||||||
| 3 | Invoice_ Subtype_ code | 1..1 | Sub_Code for Invoice type | Mandatory | Drop Down | Regular/ /Credit Note/ /Debit Note | Type of the Document can be used as Regular for Bill of Supply and Delivery Challan etc. |
| 4 | InvoiceNum | 1..1 | Invoice number | Mandatory | String (Max length: 16) | Sa/1/2019 | It will be as per invoice number rule mentioned in CGST/SGST rule. Rule to be checked. |
| 5 | InvoiceDate | 1..1 | Invoice Date | Mandatory | String (DD/MM/ /YYYY) | 21/7/2019 | The date when the Invoice was issued. Format "DD/MM/YYYY" |
| 6 | Invoice_ currency_ code | 1..1 | Currency code | Optional | String (Max length: 16) | USD | It depicts an additional currency in which all Invoice amounts can be given along with INR. One additional currency shall be used in the Invoice. |
| 7 | Reverse- charge | 0..1 | Reverse Charge | Optional | Character | Y | Is the liability payable under reverse charge |
| 8 | Delivery_or _Invoice_ Period | 0..1 | Optional | ||||
| 9 | Invoice_ Period_Start _Date | 1..1 | Invoice period start date | Mandatory (if this section is selected or used) | String (DD/MM/ /YYYY) | 21-07-19 | |
| 10 | Invoice_ Period_End _Date | 1..1 | Invoice period end date | Mandatory (if this section is selected or used) | String (DD/MM/ /YYYY) | 21-07-19 | |
| 11 | Order and Sales Order Reference | 0..1 | Optional | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 12 | Preceding Invoice Reference | 0..n | |||||
| 13 | Preceeding_ Invoice_ Number | 1..1 | Detail of Base Invoice which is being amended by subsequent document | Mandatory (if this section is selected or used) | string(Max length:16) | Sa/1/2019 | This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents required under GST |
| 14 | Invoice_ Document_ Reference | 1.1 | Invoice reference | Optional | string(Max length:20) | KOL01 | This reference is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales centre reference etc. |
| 15 | Preceeding_ Invoice_ Date | 1..1 | Date of Invoice | Mandatory (if this section is selected or used) | string (DD/MM/YY YY) | 21-07-19 | |
| 16 | Other References | 0..1 | |||||
| 17 | Receipt_ Advice_ Reference | 0..1 | Terms reference | Optional | string(Max length:20) | CREDIT30 | This reference is kept for user to provide their receipt advice details to their customer. |
| 18 | Tender_or_ Lot_ Reference | 0..1 | Lot / Batch Reference | Optional | string(Max length:20) | TENDERJ AN2020 | This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender |
| 19 | Contract_ Reference | 0..1 | Contract Number | Optional | string(Max length:20) | CONT 23072019 | This reference is kept for mentioning contract number if |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| supplies are made under any specific Contract | |||||||
| 20 | External_ Reference | 0..1 | Any other reference | Optional | string(Max length:20) | EXT23222 | An additional field for provision of any additional reference number for such supply. |
| 21 | Project_ Reference | 0..1 | Project Reference | Optional | string(Max length:20) | PJTCODE01 This reference is | kept for mentioning Project number if supplies are made under any specific Project |
| 22 | RefNum | 0..1 | Vendor PO Reference number | Optional | string(Max length:16) | Vendor PO/1 | 0 |
| 23 | RefDate | 0..1 | Vendor PO Reference date | Optional | string (DD/MM/YY YY) | 21-07-19 | 00-01-00 |
| 24 | Supplier Informa- tion | 1..1 | Mandatory | A group of business terms providing information about the Supplier. | |||
| 25 | Supplier_ Legal_ Name | 1..1 | Supplier_ Legal_ Name | Mandatory | string(Max length:100) | The Institute of Charetred Accountant s of India | Name as appearing in PAN of the Supplier |
| 26 | Supplier_ trading_ name | 0..1 | Trade Name of Supplier | Optional | string(Max length:100) | ICAI | A name by which the Supplier is known, other than Supplier name (also known as Business name). |
| 27 | Supplier_ GSTIN | 1..1 | Gstin of the Supplier | Mandatory Alphanume | ric with 15 characters | 29AADFV7 589C1ZO | GSTIN of the supplier |
| 28 | Supplier_ Address1 | 1..1 | Supplier address1 | Mandatory | string(Max length:100) | Vasanth Nagar | Address of the Supplier |
| 29 | Supplier_ Address 2 | 0..1 | Supplier address 2 | Optional | string(Max length:100) | Bangalore | City of the Supplier |
| 30 | Supplier_ City | 1..1 | Supplier address 2 | Optional | string(Max length:50) | Bangalore | City of the Supplier |
| 31 | Supplier_ State | 1..1 | Place | Mandatory | string(Max length:50) | Karnataka | State of the Supplier |
| 32 | Supplier_ Pincode | 1..1 | Pincode | Mandatory | string(Max length:6) | 560087 | Pincode of the Supplier |
| 33 | Supplier_ Phone | 0..1 | Phone | Optional | string(Max length:12) | 9999999999 Contact number of | the Supplier |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 34 | Supplier_ Email | 0..1 | eMail id | Optional | string(Max length:50) | Supplier@ icai.com | Email id of the Supplier. |
| 35 | Buyer Information | 1..1 | Mandatory | Header for Buyer information | |||
| 36 | Billing_ Name | 1..1 | Buyer Legal name | Mandatory | string(Max length:100) | Adarsha | It will be legal name of buyer |
| 37 | Billing_ Trade_Name | 1..1 | Buyer Legal name | Mandatory | string(Max length:100) | Adarsha | It will be Trade Name of buyer |
| 38 | Billing_ GSTIN | 1..1 | GSTIN | Mandatory | string(Max length:15) | 29AACCR 7832C1ZD | GSTIN of the Buyer |
| 39 | Billing_POS | 1..1 | State code | Mandatory | String(Max length:2) | 29 | Place of supply code of supply |
| 40 | Billing_ Address1 | 1..1 | Address1 | Mandatory | string(Max length:100) | Address | Address of the Buyer |
| 41 | Billing_ Address2 | 0..1 | Address2 | optional | string(Max length:100) | Address | Address of the Buyer |
| 42 | Billing_State | 1..1 | Place | Mandatory | string(Max length:50) | Bangalore | State of the Buyer |
| 43 | Billing_ Pincode | 1..1 | pincode | Mandatory | string(Max length:6) | 560002 | Pincode of the Buyer |
| 44 | Billing_ Phone | 0..1 | Phone number | Optional | string(Max length:12) | 080 2223323 | contact number of the Buyer |
| 45 | Billing_ Email | 0..1 | eMail id | Optional | string(Max length:50) | billing@ic ai.com | Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. |
| 46 | Payee Informa- tion (Seller payment informa- tion) | 0..1 | optional | Header for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier | |||
| 47 | Payee_ Name | 1..1 | Payee name Mandatory | string(Max length:100) | Name of the person to whom payment is to be made | ||
| 48 | Payee_ Financial_ Account | 1..1 | Account Number | Mandatory | string(Max length:18) | Account number of Payee | |
| 49 | ModeofPay ment | 1..1 | Payment mode | Mandatory | string(Max length:6) | Cash/Cre dit/Direct Transfer | Cash/Credit/Direct Transfer |
| 50 | Financial_ Institution_ Branch | 1..1 | Financial Institution Branch (IFSC Code) | Mandatory | string(Max length:11) | A group of business terms to specify Branch of Payee | |
| 51 | Payment_ Terms | 0..1 | Payment Terms | Optional | string(Max length:50) | Terms of Payment with the recipient if to be provided | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 52 | Payment_ Instruction | 0..1 | Payment Instruction | Optional | string(Max length:50) | A group of business terms providing information about the payment. | |
| 53 | Credit_ Transfer | 0..1 | Optional | string(Max length:50) | A group of business terms to specify credit transfer payments. | ||
| 54 | Direct_Debit | 0..1 | Optional | string(Max length:50) | A group of business terms to specify a direct debit. | ||
| 55 | CreditDays | 0..1 | Due date of Credit | Optional | Numeric (Min length:1 Max length:3) | 30-11-2019 | The date when the payment is due. Format "DD-MM- YYYY". |
| 56 | Delivery_ Information | 1..1 | Mandatory | A group of business terms providing information about where and when the goods and services invoiced are delivered. | |||
| 57 | Dispatch From Details | 1..1 | DISPATCH from details | Mandatory | Refer A 1.1 | ||
| 58 | ECOM_ GSTIN | 0..1 | eCommerce GSTIN | Optional | string(Max length:15) | Mention og E commerce operator is supply is made through him | |
| 59 | ECOM_POS | 0..1 | State code | Optional | String(Max length:2) | 29 | Mention og E commerce operator is supply is made through him |
| 60 | Invoice Item Details | 1..n | Mandatory | ||||
| 61 | List {items} | Items | Mandatory | Refer A 1.2 | A group of business terms providing information about the goods and services invoiced. | ||
| 62 | Document Total | 1..1 | Mandatory | ||||
| 63 | TotalDetails | 1..1 | Bill Total Details | Mandatory | Refer A 1.3 | 0 | |
| 64 | Tax_Total | 1..1 | Total Tax Amount | Mandatory Decimal | (10,2) | When tax currency code is provided, two instances of the tax total must | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| be present, but only one with tax subtotal. | |||||||
| 65 | Sum_of_ Invoice_line_ net_amount | 0..1 | Item level net amount | optional | Decimal (10,2) | Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. | |
| 66 | Sum of_ allowances_ on_ document_ level | 0..1 | total discount | optional | Decimal (10,2) | Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. | |
| 67 | Sum_of_ charges_on_ _document_ level | 0..1 | total other charges | optional | Decimal (10,2) | Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. | |
| 68 | Pre_Tax Details | Break up of the tax rate at invoice level | Optional | Refer A 1.3 | The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals. | ||
| 69 | Paid_ amount | 1..1 | Paid amount | Mandatory Decimal | (10,2) | The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals. | |
| 70 | Amount_due _for_ payment | 1..1 | Payment Due | Mandatory Decimal | (10,2) | The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. | |
| 71 | Extra Information | 0..1 | Optional | ||||
| 72 | Tax_Scheme | 1..1 | GST, Excise, Custom, VAT eyc. | Mandatory | String (Max length:4) | GST, CUST, VAT etc.. | Mandatory element. Use "GST" |
| 73 | Remarks | 0..1 | Remarks/ Note | Optional | String (Max length:100) | New batch Items submitted | A textual note that gives unstructured information that is relevant to the |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Invoice as a whole. Such as the reason for any correction or assignment note in case the invoice has been factored. | |||||||
| 74 | Additional_ Supporting_ Documents | 0..n | optional | ||||
| 75 | Additional_ Supporting_ Documents_ url | 0..1 | Supporting document URLs | optional | String (Max length:100) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). | |
| 76 | Additional_ Supporting_ Documents | 0..1 | Supporting document in base64 format. | optional | String (Max length: 1000) | A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). | |||||||
| 77 | Invoice_ Allowances_ or_Charges | 0..1 | Total Value of allowances and charges at invoice level | optional | Decimal (10,2) | A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. | |
| 78 | Eway Bill Details | 0..1 | Optional | ||||
| 79 | Transporter ID | 1..1 | Transporter Id | Optional | Alphanume ric with 15 characters | 29AADFV 7589C1ZO | GSTIN :: 29AMRPV8729L1Z 1 |
| 80 | transMode | 1..1 | Mode of transporta- tion | Road/Rail /Air/Ship | Drop Down -Fixed | 1/2/3/4 | |
| 81 | trans_ Distance | 1..1 | Distance of transporta- tion | Decimal (10,2) | 20 | ||
| 82 | transporter_ Name | 0..1 | Transporter Name | string(Max length:100) | SPURTHI R | ||
| 83 | transDocNo | 0..1 | Transporter Doc No | TA120; Mandatory if the mode of transport is other than by Road | |||
| 84 | transDoc_ Date | 0..1 | Transporter Doc Date | string (DD/MM/YY YY) | 21-07- 2019 | 20/9/2017 | |
| 85 | vehicleNo | 1..1 | Vehicle No | Optional | string(Max length:20) | KA12KA1234 or KA12K1234 or KA123456 or KAR1234 | |
| 86 | Signature Detials | 0..1 | Mandatory | ||||
| 87 | DSC | 1..1 | Digital Signature of the Document | DSC KEY Hash | an optional field since it is signed by the GSTN Portal also and data travels thry secured platform | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| A 1.0 Ship To Details | 0..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | ShippingTo_ Name | 1..1 | ShippingTo_ Legal_Name | Mandatory | string(Max length:60) | Adarsha | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 1 | ShippingTo_ Name | 1..1 | ShippingTo_ Trade_Name | Mandatory | string(Max length:60) | Adarsha | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 2 | ShippingTo_ GSTIN | 1..1 | ShippingTo_ GSTIN | Mandatory | string(Max length:100) | 36AABCT 2223L1ZF | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 3 | ShippingTo_ Address1 | 1..1 | ShippingTo_ Address1 | Mandatory | string(Max length:50) | Address | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 4 | ShippingTo_ Address2 | 0..1 | ShippingTo_ Address2 | Optional | string(Max length:50) | Address | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 5 | ShippingTo_ Place | 0..1 | ShippingTo_ Place | Optional | string(Max length:50) | Bangalore | A group of business terms providing information about |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| the address to which goods and services invoiced were or are delivered. | |||||||
| 6 | ShippingTo_ Pincode | 1..1 | ShippingTo_ Pincode | Mandatory | string(Max length:6) | 560001 | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 7 | ShippintTo_ State | 1..1 | ShippintTo_ State | Mandatory | string(Max length:100) | Karnataka | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. |
| 8 | Subsupply Type | Supply Type | Mandatory | String(Max length:2) | Supply/ex port/Jobw ork | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | |
| 9 | Transaction Mode | Transacion Mode | Mandatory | String(Max length:2) | Regula/Bil To/ShipTo | A group of business terms providing information about the address to which goods and services invoiced were or are delivered. | |
| A 1.1 Dispatch From Details | |||||||
| S No | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | Company_ Name | 1..1 | Company_ Name | Mandatory | String (Max length:60) | ICAI | Detail of person and address wherefrom goods are dispatched. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 2 | Address1 | 1..1 | Address1 | Mandatory | String (Max length:100) | Vasanth Nagar | Detail of person and address wherefrom goods are dispatched. |
| 2 | Address2 | 0..1 | Address2 | Optional | String (Max length:100) | Millers Road | Detail of person and address wherefrom goods are dispatched. |
| 3 | City | 1..1 | Place | Optional | String (Max length:100) | Bangalore | Detail of person and address wherefrom goods are dispatched. |
| 4 | State | 1..1 | State | Mandatory | String (Max length:2) | Karnataka | Detail of person and address wherefrom goods are dispatched. |
| 5 | Pincode | 1..1 | Pincode | Mandatory | String (Max length:6) | 560087 | Detail of person and address wherefrom goods are dispatched. |
| A 1.2 Item Details | 1..n | ||||||
| S No | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | SLNO | 1..1 | Serial Number | Mandatory | int | 1,2,3 | |
| 2 | Item Description | 0..1 | Item description | optional | String (Max length:300) | Mobile | The identification scheme identifier of the Item classification identifier |
| 3 | ISService | 0..1 | ISService | Optional | Character | Y/N | Specify whether supply is that of Services or not |
| 4 | HSN code | 0..1 | HSN code | Optional | String (Max length:8) | 1122 | A code for classifying the item by its type or nature. |
| 5 | Batch | 0..1 | ... | Optional | Refer A 1.3.1 | galaxy | Batch number details are important to be mentioned for certain set of manufacturers |
| 6 | Barcode | 0..1 | ItemBarcde | Optional | String (Max length:30) | b123 | Barcoding if to be provided need to be specified |
| 7 | Quantity | 1..1 | Quantity | Mandatory Decimal | (13,3) | 10 | The quantity of items (goods or |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| services) that is charged in the Invoice line. | |||||||
| 8 | Free Qty | 0..1 | free quantity | Optional | Decimal (13,3) | 1 | Detail of any FOC item |
| 9 | UQC | 0..1 | uom | Optional | String (Max length:8) | Box | The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE Recommendation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an "X", resulting in a 3 alphanumeric code when used as a unit of measure. |
| 10 | Rate | 1..1 | Item Rate per quantity | Mandatory Decimal | (10,2) | 500.5 | The number of item units to which the price applies. |
| 11 | Gross Amount | 1..1 | gross amount | Optional | Decimal (10,2) | 5000 | The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| provided. Item price can not be negative. | |||||||
| 12 | Discount Amount | 0..1 | discount amount | Optional | Decimal (10,2) | The total discount subtracted from the Item gross price to calculate the Item net price. | |
| 13 | PreTax Amount | 0..1 | Pretax | Optional | Decimal (10,2) | 50 | This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. |
| 14 | Assessee- ble Value | 1..1 | net amount | Mandatory Decimal | (13,2) | 5000 | The unit price, exclusive of GST, before subtracting Item price discount, can not be negative |
| 15 | GST Rate | 1..1 | Rate | Mandatory Decimal | (3,2) | 5 | The GST rate, represented as percentage that applies to the invoiced item. |
| 16 | Iamt | 0..1 | IGST Amount as per item | Mandatory Decimal | (11,2) | A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons | |
| 17 | Camt | 0..1 | CGST Amount as per item | Mandatory Decimal | (11,2) | 650.00 | |
| 18 | Samt | 0..1 | SGST Amount as per item | Mandatory Decimal | (11,2) | 650.00 | |
| 19 | Csamt | 0..1 | CESS Amount as per item | Optional | Decimal (11,2) | 65.00 | |
| 20 | StateCess Amt | 0..1 | State cess amount as per item | Optional | Decimal (11,2) | 65.00 | |
| 21 | Other Charges | 0..1 | Other if any | Optional | Decimal (11,2) | A group of business terms | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. | |||||||
| 22 | Invoice_line_ net_ amount | 0..1 | Invoice line Net Amount | Optional | Decimal (11,2) | The total amount of the Invoice line. The amount is "net" without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. | |
| 23 | Order_Line_ Reference | 0..1 | Reference to purchase order | optional | String (50) | Reference of purchase order. | |
| 24 | Item Total | 1..1 | net amount | Optional | Decimal (13,2) | 5000 | A group of business terms providing the monetary totals for the Invoice. |
| 25 | Origin_ Country | 0..1 | Origin country of item | optional | String (Max length:2) | This is to specify item origin country like mobile phone sold in India could be manufactured in China. | |
| 26 | Serial No Details | 0..1 | ... | Optional | Refer A 1.3.2 | ||
| A 1.3 Total Details | 1..1 | Mandatory | |||||
| S. No | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | IGST Value | 0..1 | IGST Amount as per invoice | Optional | Decimal (11,2) | Appropriate taxes based on rule will be applicable. For example either of | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| CGST & SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentionted against all taxes. | |||||||
| 2 | CGST Value | 0..1 | CGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per Act to be specified | |
| 3 | SGST Value | 0..1 | SGST Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per Act to be specified | |
| 4 | CESS Value | 0..1 | cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per Act to be specified | |
| 5 | State CessValue | 0..1 | State cess Amount as per invoice | Optional | Decimal (11,2) | Taxable value as per Act to be specified | |
| 6 | Rate | 0..1 | Tax Rate | Optional | Decimal (11,2) | Tax Rate | |
| 7 | Freight | 0..1 | Charges | Optional | Decimal (11,2) | ||
| 8 | Insurance | 0..1 | Charges | Optional | Decimal (11,2) | ||
| 9 | Packaging and Forwarding | 0..1 | Charges | Optional | Decimal (11,2) | ||
| 10 | Other Charges | 0..1 | Pretax/post charges | Optional | Decimal (11,2) | A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. | |
| 11 | Roundoff | 0..1 | roundoff value | Optional | Decimal (11,2) | The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals. | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 12 | Total Invoice Value | 1..1 | Total amount | Mandatory Decimal | (11,2) | The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals. | |
| A 1.3.1 Batch Details | 1..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | Batch Name | 1..1 | Batch number/ /name | Mandatory | String (Max length:20) | Batch number details are important to be mentioned for certain set of manufacturers | |
| 2 | Batch Expiry Date | 0..1 | Expiry Date | optional | string (DD/MM/ /YYYY) | Expiry Date of the Batch | |
| 3 | Warranty Date | 0..1 | Warranty Date | Optional | string (DD/MM/ /YYYY) | Warranty Date of the ITEM | |
| A 1.3.2 Serial Number Details | 0..1 | ||||||
| S. No. | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | Serial Number | 1..1 | Serial Number in case of each item having unique number | Optional | String (Max length:15) | 0 | |
| 2 | Other Detail1 | 0..1 | other detail of serial number | Optional | String (Max length:10) | 0 | |
| 3 | Other Detail2 | 0..1 | other detail of serial number | Optional | String (Max length:10) | 0 | |
| A 1.3.3 Pre Tax Details | |||||||
| S. No. | Parameter Name | Description | Field Specifica- tions | Sample Value | |||
| 1 | Pretax Particulars | Pretax ledger/parti culars | Optional | String (Max length:100) | 0 | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 2 | Tax On | Pretax on gross amount or any other | Optional | Decimal (11,2) | 0 | ||
| 3 | Amount | Amount | Optional | Decimal (11,2) | 0 |
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 23rd January, 2020.
_________
Notification
38/1/2017-Fin(R&C)(127)
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following further amendment in the Government notification No. 38/1/2017— Fin(R&C)(43)/433, dated 31st January, 2018, Official Gazette, Series I No. 44, Extraordinary No. 2, dated 05th February, 2018, namely:—
In the said notification, in the third proviso for the figures, letters and word "10th January, 2020", letters and word "17th January, 2020" shall be substituted.
This notification shall be deemed to have come into force with effect from the 10th day of January, 2020.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 23rd January, 2020.
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