1421

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1421

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:—

SERIES I No. 43

Panaji, 28th January, 2020 (Magha 9, 1941)

Reg. No. G-2/RNP/GOA/32/2018-20

Suggestions are welcome on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1422

“12

Are you applying for registration as

a SEZ Unit?

Yes

(i) Select name of SEZ

(ii) Approval order number and

date of order

(iii) Period of validity

From

DD/MM/YYYY

(iv) Designation of approving

authority

Are you applying for registration as

a SEZ Developer?

Yes

(i) Select name of SEZ Developer

(ii) Approval order number and

date of order

(iii) Period of validity

From

DD/MM/YYYY

(iv) Designation of approving

authority

4. In the said rules, in FORM GSTR-3A,—

(a) in serial number 2 under the heading “notice to Return Defaulter u/s 46 for not 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.”;

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

1423

FORM GST INV-1

(See rules 48)

Sr.

No.

Technical

Field name

Card-

inality

Small

description

of the field

Is it

mandatory

invoice?

Technical

Field

specification

Sample

value of

the field

Explanatory Note of

the field

Version

1..1

Version

number

Mandatory

String (Max

length:10)

1.0

It is the version of

schema. It will be

used to keep track

of version of

invoice

specification.

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.

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1424

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.

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.

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.

InvoiceDate

1..1

Invoice

Date

Mandatory

String

(DD/MM/

/YYYY)

21/7/2019

The date when the

Invoice was

issued. Format

“DD/MM/YYYY”

Invoice_

currency_

code

1..1

Currency

code

Optional

String (Max

length: 16)

USD

It depicts an

additional currency

in which all Invoice

amounts can be

given along with

INR. One

additional currency

shall be used in the

Invoice.

Reverse-

charge

0..1

Reverse

Charge

Optional

Character

Is the liability

payable under

reverse charge

Delivery_or

_Invoice_

Period

0..1

Optional

Invoice_

Period_Start

_Date

1..1

Invoice

period start

date

Mandatory

(if this

section is

selected or

used)

String

(DD/MM/

/YYYY)

21-07-19

Invoice_

Period_End

_Date

1..1

Invoice

period end

date

Mandatory

(if this

section is

selected or

used)

String

(DD/MM/

/YYYY)

21-07-19

Order

and

Sales Order

Reference

0..1

Optional

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1425

Preceding

Invoice

Reference

0..n

Preceeding_

Invoice_

Number

1..1

Detail of

Base Invoice

which is

being

amended by

subsequent

document

Mandatory

(if this

section is

selected or

used)

string(Max

length:16)

Sa/1/2019

This is the

reference of

original invoice to

be provided in the

case of debit and

credit notes. In

mere invoicing this

is not required. It

is required to keep

future expansion of

e versions of Credit

notes, Debit Notes

and other

documents

required under

GST

Invoice_

Document_

Reference

1.1

Invoice

reference

Optional

string(Max

length:20)

KOL01

This reference is

kept for user to

provide any

additional fields for

eg., some branch,

their user id, their

employee id, sales

centre reference

etc.

Preceeding_

Invoice_

Date

1..1

Date of

Invoice

Mandatory

(if this

section is

selected or

used)

string

(DD/MM/YY

YY)

21-07-19

Other

References

0..1

Receipt_

Advice_

Reference

0..1

Terms

reference

Optional

string(Max

length:20)

CREDIT30

This reference is

kept for user to

provide their

receipt advice

details to their

customer.

Tender_or_

Lot_

Reference

0..1

Lot / Batch

Reference

Optional

string(Max

length:20)

TENDERJ

AN2020

This reference is

kept for

mentioning

number or detail of

Lot or Tender if

supplies are made

under such Lot or

tender

Contract_

Reference

0..1

Contract

Number

Optional

string(Max

length:20)

CONT

23072019

This reference is

kept for

mentioning

contract number if

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1426

supplies are made

under any specific

Contract

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.

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

RefNum

0..1

Vendor PO

Reference

number

Optional

string(Max

length:16)

Vendor

PO/1

RefDate

0..1

Vendor PO

Reference

date

Optional

string

(DD/MM/YY

YY)

21-07-19

00-01-00

Supplier

Informa-

tion

1..1

Mandatory

A group of

business terms

providing

information about

the Supplier.

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

Supplier_

trading_

name

0..1

Trade

Name of

Supplier

Optional

string(Max

length:100)

ICAI

A name by which

the Supplier is

known, other than

Supplier name

(also known as

Business name).

Supplier_

GSTIN

1..1

Gstin of the

Supplier

Mandatory

Alphanume

ric with 15

characters

29AADFV7

589C1ZO

GSTIN of the

supplier

Supplier_

Address1

1..1

Supplier

address1

Mandatory

string(Max

length:100)

Vasanth

Nagar

Address of the

Supplier

Supplier_

Address 2

0..1

Supplier

address 2

Optional

string(Max

length:100)

Bangalore

City of the Supplier

Supplier_

City

1..1

Supplier

address 2

Optional

string(Max

length:50)

Bangalore

City of the Supplier

Supplier_

State

1..1

Place

Mandatory

string(Max

length:50)

Karnataka

State of the

Supplier

Supplier_

Pincode

1..1

Pincode

Mandatory

string(Max

length:6)

560087

Pincode of the

Supplier

Supplier_

Phone

0..1

Phone

Optional

string(Max

length:12)

9999999999

Contact number of

the Supplier

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1427

Supplier_

0..1

eMail id

Optional

string(Max

length:50)

Supplier@

icai.com

Email id of the

Supplier.

Buyer

Information

1..1

Mandatory

Header for Buyer

information

Billing_

Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be legal

name of buyer

Billing_

Trade_Name

1..1

Buyer Legal

name

Mandatory

string(Max

length:100)

Adarsha

It will be Trade

Name of buyer

Billing_

GSTIN

1..1

GSTIN

Mandatory

string(Max

length:15)

29AACCR

7832C1ZD

GSTIN of the Buyer

Billing_POS

1..1

State code

Mandatory

String(Max

length:2)

Place of supply

code of supply

Billing_

Address1

1..1

Address1

Mandatory

string(Max

length:100)

Address

Address of the

Buyer

Billing_

Address2

0..1

Address2

optional

string(Max

length:100)

Address

Address of the

Buyer

Billing_State

1..1

Place

Mandatory

string(Max

length:50)

Bangalore

State of the Buyer

Billing_

Pincode

1..1

pincode

Mandatory

string(Max

length:6)

560002

Pincode of the

Buyer

Billing_

Phone

0..1

Phone

number

Optional

string(Max

length:12)

080

2223323

contact number of

the Buyer

Billing_

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.

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

Payee_

Name

1..1

Payee name

Mandatory

string(Max

length:100)

Name of the person

to whom payment

is to be made

Payee_

Financial_

Account

1..1

Account

Number

Mandatory

string(Max

length:18)

Account number of

Payee

ModeofPay

ment

1..1

Payment

mode

Mandatory

string(Max

length:6)

Cash/Cre

dit/Direct

Transfer

Cash/Credit/Direct

Transfer

Financial_

Institution_

Branch

1..1

Financial

Institution

Branch

(IFSC Code)

Mandatory

string(Max

length:11)

A group of

business terms to

specify Branch of

Payee

Payment_

Terms

0..1

Payment

Terms

Optional

string(Max

length:50)

Terms of Payment

with the recipient

if to be provided

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1428

Payment_

Instruction

0..1

Payment

Instruction

Optional

string(Max

length:50)

A group of

business terms

providing

information about

the payment.

Credit_

Transfer

0..1

Optional

string(Max

length:50)

A group of

business terms to

specify credit

transfer payments.

Direct_Debit

0..1

Optional

string(Max

length:50)

A group of

business terms to

specify a direct

debit.

CreditDays

0..1

Due date of

Credit

Optional

Numeric

(Min

length:1

Max

length:3)

30-11-2019

The date when the

payment is due.

Format “DD-MM-

YYYY”.

Delivery_

Information

1..1

Mandatory

A group of

business terms

providing

information about

where and when

the goods and

services invoiced

are delivered.

Dispatch

From

Details

1..1

DISPATCH

from details

Mandatory

Refer A 1.1

ECOM_

GSTIN

0..1

eCommerce

GSTIN

Optional

string(Max

length:15)

Mention og E

commerce operator

is supply is made

through him

ECOM_POS

0..1

State code

Optional

String(Max

length:2)

Mention og E

commerce operator

is supply is made

through him

Invoice

Item

Details

1..n

Mandatory

List {items}

Items

Mandatory

Refer A 1.2

A group of

business terms

providing

information about

the goods and

services invoiced.

Document

Total

1..1

Mandatory

TotalDetails

1..1

Bill Total

Details

Mandatory

Refer A 1.3

Tax_Total

1..1

Total Tax

Amount

Mandatory

Decimal

(10,2)

When tax currency

code is provided,

two instances of

the tax total must

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1429

be present, but

only one with tax

subtotal.

Sum_of_

Invoice_line_

net_amount

0..1

Item level

net amount

optional

Decimal

(10,2)

Sum of all Invoice

line net amounts in

the Invoice. Must

be rounded to

maximum 2

decimals.

Sum of_

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.

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.

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.

Paid_

amount

1..1

Paid

amount

Mandatory

Decimal

(10,2)

The sum of

amounts which

have been paid in

advance. Must be

rounded to

maximum 2

decimals.

Amount_due

_for_

payment

1..1

Payment

Due

Mandatory

Decimal

(10,2)

The outstanding

amount that is

requested to be

paid. Must be

rounded to

maximum 2

decimals.

Extra

Information

0..1

Optional

Tax_Scheme

1..1

GST,

Excise,

Custom,

VAT eyc.

Mandatory

String (Max

length:4)

GST,

CUST,

VAT etc..

Mandatory

element. Use

“GST”

Remarks

0..1

Remarks/

Note

Optional

String (Max

length:100)

New

batch

Items

submitted

A textual note that

gives unstructured

information that is

relevant to the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1430

Invoice as a whole.

Such as the reason

for any correction

or assignment note

in case the invoice

has been factored.

Additional_

Supporting_

Documents

0..n

optional

Additional_

Supporting_

Documents_

url

0..1

Supporting

document

URLs

optional

String (Max

length:100)

A group of

business terms

providing

information about

additional

supporting

documents

substantiating the

claims made in the

Invoice. The

additional

supporting

documents can be

used for both

referencing a

document number

which is expected

to be known by the

receiver, an

external document

(referenced by a

URL) or as an

embedded

document, Base64

encoded (such as a

time report).

Additional_

Supporting_

Documents

0..1

Supporting

document

in base64

format.

optional

String

(Max

length:

1000)

A group of

business terms

providing

information about

additional

supporting

documents

substantiating the

claims made in the

Invoice. The

additional

supporting

documents can be

used for both

referencing a

document number

which is expected

to be known by the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1431

receiver, an

external document

(referenced by a

URL) or as an

embedded

document, Base64

encoded (such as a

time report).

Invoice_

Allowances_

or_Charges

0..1

Total Value

allowances

and

charges at

invoice

level

optional

Decimal

(10,2)

A group of

business terms

providing

information about

allowances or

charges applicable

at invoice level as

sometime discount

or charges may be

applicable on

invoice level not on

line item level.

Eway Bill

Details

0..1

Optional

Transporter

1..1

Transporter

Optional

Alphanume

ric with 15

characters

29AADFV

7589C1ZO

GSTIN ::

29AMRPV8729L1Z

transMode

1..1

Mode of

transporta-

tion

Road/Rail

/Air/Ship

Drop Down

-Fixed

1/2/3/4

trans_

Distance

1..1

Distance of

transporta-

tion

Decimal

(10,2)

transporter_

Name

0..1

Transporter

Name

string(Max

length:100)

SPURTHI R

transDocNo

0..1

Transporter

Doc No

TA120; Mandatory

if the mode of

transport is other

than by Road

transDoc_

Date

0..1

Transporter

Doc Date

string

(DD/MM/YY

YY)

21-07-

2019

20/9/2017

vehicleNo

1..1

Vehicle No

Optional

string(Max

length:20)

KA12KA1234 or

KA12K1234 or

KA123456 or

KAR1234

Signature

Detials

0..1

Mandatory

DSC

1..1

Digital

Signature of

the

Document

DSC KEY

Hash

an optional field

since it is signed

by the GSTN Portal

also and data

travels thry

secured platform

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1432

A 1.0

Ship To

Details

0..1

No.

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

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.

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.

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.

ShippingTo_

Address1

1..1

ShippingTo_

Address1

Mandatory

string(Max

length:50)

Address

A group of

business terms

providing

information about

the address to

which goods and

services invoiced

were or are

delivered.

ShippingTo_

Address2

0..1

ShippingTo_

Address2

Optional

string(Max

length:50)

Address

A group of

business terms

providing

information about

the address to

which goods and

services invoiced

were or are

delivered.

ShippingTo_

Place

0..1

ShippingTo_

Place

Optional

string(Max

length:50)

Bangalore

A group of

business terms

providing

information about

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1433

the address to

which goods and

services invoiced

were or are

delivered.

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.

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.

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.

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

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

Company_

Name

1..1

Company_

Name

Mandatory

String (Max

length:60)

ICAI

Detail of person

and address

wherefrom goods

are dispatched.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1434

Address1

1..1

Address1

Mandatory

String (Max

length:100)

Vasanth

Nagar

Detail of person

and address

wherefrom goods

are dispatched.

Address2

0..1

Address2

Optional

String (Max

length:100)

Millers

Road

Detail of person

and address

wherefrom goods

are dispatched.

City

1..1

Place

Optional

String (Max

length:100)

Bangalore

Detail of person

and address

wherefrom goods

are dispatched.

State

1..1

State

Mandatory

String (Max

length:2)

Karnataka

Detail of person

and address

wherefrom goods

are dispatched.

Pincode

1..1

Pincode

Mandatory

String (Max

length:6)

560087

Detail of person

and address

wherefrom goods

are dispatched.

A 1.2

Item

Details

1..n

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

SLNO

1..1

Serial

Number

Mandatory

int

1,2,3

Item

Description

0..1

Item

description

optional

String (Max

length:300)

Mobile

The identification

scheme identifier

of the Item

classification

identifier

ISService

0..1

ISService

Optional

Character

Y/N

Specify whether

supply is that of

Services or not

HSN code

0..1

HSN code

Optional

String (Max

length:8)

1122

A code for

classifying the item

by its type or

nature.

Batch

0..1

...

Optional

Refer A

1.3.1

galaxy

Batch number

details are

important to be

mentioned for

certain set of

manufacturers

Barcode

0..1

ItemBarcde

Optional

String (Max

length:30)

b123

Barcoding if to be

provided need to

be specified

Quantity

1..1

Quantity

Mandatory

Decimal

(13,3)

The quantity of

items (goods or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1435

services) that is

charged in the

Invoice line.

Free Qty

0..1

free

quantity

Optional

Decimal

(13,3)

Detail of any FOC

item

UQC

0..1

uom

Optional

String (Max

length:8)

Box

The unit of

measure that

applies to the

invoiced quantity.

Codes for unit of

packaging from

UNECE

Recommendation

No. 21 can be used

in accordance with

the descriptions in

the “Intro” section

of UN/ECE

Recommendation

20, Revision 11

(2015): The 2

character

alphanumeric code

values in UNECE

Recommendation

21 shall be used.

To avoid

duplication with

existing code

values in UNECE

Recommendation

No. 20, each code

value from UNECE

Recommendation

21 shall be prefixed

with an “X”,

resulting in a 3

alphanumeric code

when used as a

unit of measure.

Rate

1..1

Item Rate

per

quantity

Mandatory

Decimal

(10,2)

500.5

The number of item

units to which the

price applies.

Gross

Amount

1..1

gross

amount

Optional

Decimal

(10,2)

5000

The price of an

item, exclusive of

GST, after

subtracting item

price discount. The

Item net price has

to be equal with

the Item gross

price less the Item

price discount, if

they are both

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1436

provided. Item

price can not be

negative.

Discount

Amount

0..1

discount

amount

Optional

Decimal

(10,2)

The total discount

subtracted from

the Item gross

price to calculate

the Item net price.

PreTax

Amount

0..1

Pretax

Optional

Decimal

(10,2)

This is the Value

after the Tax.

Ideally this would

be taxable value in

most cases, when

ever there is a

change in the

assesseable value

then pretax

amount should be

used for.

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

GST Rate

1..1

Rate

Mandatory

Decimal

(3,2)

The GST rate,

represented as

percentage that

applies to the

invoiced item.

Iamt

0..1

IGST

Amount as

per item

Mandatory

Decimal

(11,2)

A group of

business terms

providing

information about

GST breakdown by

different

categories, rates

and exemption

reasons

Camt

0..1

CGST

Amount as

per item

Mandatory

Decimal

(11,2)

650.00

Samt

0..1

SGST

Amount as

per item

Mandatory

Decimal

(11,2)

650.00

Csamt

0..1

CESS

Amount as

per item

Optional

Decimal

(11,2)

65.00

StateCess

Amt

0..1

State cess

amount as

per item

Optional

Decimal

(11,2)

65.00

Other

Charges

0..1

Other if any

Optional

Decimal

(11,2)

A group of

business terms

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1437

providing

information about

allowances

applicable to the

Invoice as a whole.

A group of

business terms

providing

information about

charges and taxes

other than GST,

applicable to the

Invoice as a whole.

Invoice_line_

net_ amount

0..1

Invoice line

Net Amount

Optional

Decimal

(11,2)

The total amount of

the Invoice line.

The amount is

“net” without GST,

i.e. inclusive of line

level allowances

and charges as

well as other

relevant taxes.

Must be rounded

to maximum 2

decimals.

Order_Line_

Reference

0..1

Reference

to purchase

order

optional

String (50)

Reference of

purchase order.

Item Total

1..1

net amount

Optional

Decimal

(13,2)

5000

A group of

business terms

providing the

monetary totals for

the Invoice.

Origin_

Country

0..1

Origin

country of

item

optional

String (Max

length:2)

This is to specify

item origin country

like mobile phone

sold in India could

be manufactured in

China.

Serial No

Details

0..1

...

Optional

Refer A 1.3.2

A 1.3

Total

Details

1..1

Mandatory

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

IGST Value

0..1

IGST

Amount as

per invoice

Optional

Decimal

(11,2)

Appropriate taxes

based on rule will

be applicable. For

example either of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1438

CGST & SGST or

IGST will be

mandatory. As

there is no way to

show conditional

mandatory,

optional has been

mentionted against

all taxes.

CGST Value

0..1

CGST

Amount as

per invoice

Optional

Decimal

(11,2)

Taxable value as

per Act to be

specified

SGST Value

0..1

SGST

Amount as

per invoice

Optional

Decimal

(11,2)

Taxable value as

per Act to be

specified

CESS Value

0..1

cess

Amount as

per invoice

Optional

Decimal

(11,2)

Taxable value as

per Act to be

specified

State

CessValue

0..1

State cess

Amount as

per invoice

Optional

Decimal

(11,2)

Taxable value as

per Act to be

specified

Rate

0..1

Tax Rate

Optional

Decimal

(11,2)

Tax Rate

Freight

0..1

Charges

Optional

Decimal

(11,2)

Insurance

0..1

Charges

Optional

Decimal

(11,2)

Packaging

and

Forwarding

0..1

Charges

Optional

Decimal

(11,2)

Other

Charges

0..1

Pretax/post

charges

Optional

Decimal

(11,2)

A group of

business terms

providing

information about

allowances

applicable to the

Invoice as a whole.

A group of

business terms

providing

information about

charges and taxes

other than GST,

applicable to the

Invoice as a whole.

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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1439

Total

Invoice

Value

1..1

Total

amount

Mandatory

Decimal

(11,2)

The total amount of

the Invoice with

GST. Must be

rounded to

maximum 2

decimals.

A 1.3.1

Batch

Details

1..1

No.

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

Batch Name

1..1

Batch

number/

/name

Mandatory

String (Max

length:20)

Batch number

details are

important to be

mentioned for

certain set of

manufacturers

Batch

Expiry Date

0..1

Expiry Date

optional

string

(DD/MM/

/YYYY)

Expiry Date of the

Batch

Warranty

Date

0..1

Warranty

Date

Optional

string

(DD/MM/

/YYYY)

Warranty Date of

the ITEM

A 1.3.2

Serial

Number

Details

0..1

No.

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

Serial

Number

1..1

Serial

Number in

case of

each item

having

unique

number

Optional

String (Max

length:15)

Other

Detail1

0..1

other detail

of serial

number

Optional

String (Max

length:10)

Other

Detail2

0..1

other detail

of serial

number

Optional

String (Max

length:10)

A 1.3.3

Pre Tax

Details

No.

Parameter

Name

Description

Field

Specifica-

tions

Sample

Value

Pretax

Particulars

Pretax

ledger/parti

culars

Optional

String (Max

length:100)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

28TH JANUARY, 2020

1440

Tax On

Pretax on

gross

amount or

any other

Optional

Decimal

(11,2)

Amount

Optional

Decimal

(11,2)

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.

www.goaprintingpress.gov.in

Published and Printed by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

Price–Rs. 20.00

PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—345/160—01/2020.