675

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

675

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

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(165)/393

In exercise of the powers conferred by section 164 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 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 (Ninth Amendment) Rules,

2020.

(2) Save as otherwise provided, they shall be deemed to have come into force with effect

from the 30^th July, 2020.

2. In the Goa Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form

shall be substituted, namely:-

“FORM GST INV – 1

(See Rule 48)

Format/Schema for e-Invoice

Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:

0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.

1..1: It means that reporting of item is mandatory but cannot be repeated.

1..n: It means that reporting of item is mandatory and can be repeated more than once.

0..n: It means that reporting of item is optional but can be repeated more than once if reported. For

example, previous invoice reference is optional but if required one can mention many previous invoice

references.

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

SERIES I No. 19

Panaji, 11th August, 2020 (Sravana 20, 1942)

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

676

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

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

Invoice

specification.

1.1 IRN

1..1

Invoice

Reference

Number

Mandatory

String

(Length:64)

a5c12dca80

e7433217…..

ba4013750f2

046f229

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 Registra-

tion Portal (IRP) will

generate this IRN and

respond

the

registration request.

e-invoice is valid only

when it has the IRN.

Hence, this is marked

as mandatory field.

1.2 Supply_Typ

e_Code

1..1

Code for

Supply

Type

Mandatory

Enume-

rated List

B2B/B2C/SE

ZWP/SEZW

OP/EXP

WP/EXPWO

P/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

Enume-

rated List

INV / CRN /

DBN

Type of Document:

INV for Invoice,

CRN for Credit Note,

DBN for Debit note.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

677

1.4 Document_

Num

1..1 Document

Number

Mandatory

String

(Max

Length:16)

Sa/1/2019

This is as per relevant

rule

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

currency may be used

in the invoice, as per

list published under ISO

4217 standard.

List

published

and

updated from time to

time

https://

www.icegate.gov.in/W

ebappl/CUR_ENQ

1.7 Reverse_

Charge

0..1 Reverse

Charge

Optional

String

(Length:1)

Whether the tax liability

payable

under

Reverse Charge.

1.8 IGST_Appli

cability_des

pite_Suppli

er_and_Rec

ipient_locat

ed_in_same

_ State/UT

0..1

IGST

Applicability

despite

Supplier

and

Recipient

located in

same

State/UT

Optional

String

(Length: 1)

To report the scenarios

where the supply is

chargeable

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)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

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11TH AUGUST, 2020

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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/YY

YY)

21/07/2019

Date

preceding

document/invoice.

(This field is mandatory

only if this section is

selected)

3.1.3 Other_

Reference

0..1 Other

Reference

Optional

String

(Maxlength:

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/YY

YY)

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)

TENDERJAN

2020

This reference is kept for

mentioning number or

details of Lot or Tender,

if supplies are made

under

such

Lot

tender.

3.2.4 Contract_

Reference

0..1 Contract

Reference

Optional

String (Max

length:20)

CONT230720

This reference is kept for

mentioning

contract

number, if supplies are

made under any specific

Contract

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

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11TH AUGUST, 2020

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3.2.5 External_

Reference

0..1

External

Reference

Optional

String

(Maxlength

:20)

EXT23222

An additional field for

provision

any

additional/external

reference

number

for

the supply.

3.2.6 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

3.2.7 PO_Ref_

Num

0..1

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

Reference

Date

Optional

String

(DD/MM/Y

YYY)

21/07/2019

This is the date of

Purchase Order.

Supplier

Information

1..1

Mandatory

Header

for

Supplier

Information

4.1

Supplier_

Legal_Name

1..1

Supplier

Legal

Name

Mandatory

String

(Max.

length:100)

XYZ Ltd.

Legal Name, as

appearing in PAN of the

Supplier

4.2

Supplier_

Trade_

Name

0..1

Trade

Name

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)

29AADFV75

89C1ZX

GSTIN of the Supplier

4.4

Supplier_

Address1

1..1

Supplier

Address 1

Mandatory

String (Max

length:100)

# 1-23-120,

Flat No. 3,

Nalanda

Apartments,

MG Road,

Vasanth

Nagar

Address 1 of the

Supplier

(Building/Flat no.,

Road/Street, Locality

etc.)

4.5

Supplier_

Address2

0..1

Supplier

Address 2

Optional

String (Max

length:100)

# 1-23-120,

Flat No. 3,

Nalanda

Apartments,

MG Road,

Vasanth

Nagar

Address 2 of the

Supplier

(Building/Flat no.,

Road/Street, Locality

etc.), if any

4.6

Supplier_

Place

1..1

Supplier

Place

Mandatory

String (Max

length:50)

Bangalore

Location of the Supplier

(City/Town/Village)

4.7

Supplier_

State_Code

1..1

Supplier

State Code

Mandatory Enumerated

List

State Code of the

Supplier as per GST

System

List published and

updated from time to

time at https://

www.icegate.gov.in/W

ebappl/STATE_ENQ

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

680

4.8

Supplier_

Pincode

1..1

Supplier

PIN Code

Mandatory

Number

(Length: 6)

560087

PIN Code of the

Supplier Locality

4.9

Supplier_

Phone

0..1

Supplier

Phone

Optional

String (Max

length:12)

9999999999

Contact number of the

Supplier

4.10 Supplier_

0..1

Supplier e-

mail

Optional

String (Max

length:100)

supplier@a

bc.com

e-mail ID of the

Supplier,as per REGEX

(Regular Expressions)

pattern

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)

29ABCCR18

32C1ZX,

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/W

ebappl/STATE_ENQ

5.5

Recipient_

Address1

1..1

Recipient

Address 1

Mandatory

String (Max

length:100)

# 1-23-120,

Flat No. 3,

Nalanda

Apartments,

MG Road,

Vasanth

Nagar

Address 1 of the

Recipient

(Building/Flat no.,

Road/Street, Locality

etc.)

5.6

Recipient_

Address2

0..1

Recipient

Address 2

Optional

String (Max

length:100)

# 1-23-120,

Flat No. 3,

Nalanda

Apartments,

MG Road,

Vasanth

Nagar

Address 2, if any, of the

Recipient

(Building/Flat no.,

Road/Street, Locality

etc.), if any

5.7

Recipient_

Place

1..1

Recipient

Place

Mandatory

String (Max

length:100)

Mysore

Location of the

Recipient

(City/Town/Village)

5.8

Recipient_

State_Code

1..1

Recipient

State Code

Mandatory

Enumerated

List

Code/State Code of the

Recipient.

List published and

updated from time to

time at https://

www.icegate.gov.in/W

ebappl/STATE_ENQ

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

681

5.9

Recipient_

Pincode

0..1

Recipient

PIN Code

Optional

Number

(Length: 6)

560002

PIN code of the

Recipient locality.

In case of export,

Pincode need not be

mentioned.

5.10

Country_

Code_of_

Export

0..1

Country

Code of

Export

Optional

Enumerated

List

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/W

ebappl/COUNTRY_ENQ

5.11

Recipient_

Phone

0..1

Recipient

Phone

Optional

String (Max

length:12)

0802223323

Contact number of the

Recipient

5.12

Recipient_

email_ID

0..1

Recipient e-

mail ID

Optional

String (Max

length:100)

billing@xyz.

com

e-mail ID of the

Recipient, as per

REGEX (Regular

Expressions) pattern

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)

3868501747

262

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)

Number of days within

which payment is due.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

682

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.

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.

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

relevant to the Invoice

as a whole e.g. reasons

for any correction or

assignment

note

case the invoice has

been factored etc.

10.3

Port_Code

0..1

Port Code

Optional

Enumerated

List

Alpha

numeric

case

export/

/supply to SEZ, port

code can be mentioned

as per Indian Customs

EDI System (ICES), if

applicable and avail-

able at the time of

reporting e-invoice.

Lists

published

and

updated from time to

time at below URLs:

EDI Port Codes:

https://www.icegate.g

ov.in/Webappl/LOCATI

ON_ENQ

Non-EDI Port Codes:

https://www.icegate.g

ov.in/Webappl/nonloca

tion_det_all.jsp

OFFICIAL GAZETTE — GOVT. OF GOA

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10.4

Shipping_

Bill_Number

0..1

Shipping

Bill

Number

Optional

String

(Max

length: 20)

Alpha

numeric

case

export/

supply to SEZ, shipping

bill

number

per

Indian

Customs

EDI

System (ICES), can be

mentioned,

appli-

cable and available at

the time of reporting

e-invoice.

10.5

Shipping_

Bill_Date

0..1

Shipping

Bill Date

Optional

String(DD/

/MM/YYYY)

03/12/2020

Date of Shipping Bill as

per Indian Customs EDI

System (ICES)

10.6

Export_Duty

_Amount

0..1

Export

Duty

Amount

Optional

Number

(Max

Length:

12,2)

1200000.50

Amount of Export Duty

INR,

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

case

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_

Documents

0..n

Optional

Header for Additional

Supporting Documents

11.1 Additional_

Supporting_

Documents

_URL

0..1 Additional

Supporting

Documents

URL

Optional

String

(Max

length:

100)

http://www

.xyz.com/

abc

This is to enter URL

reference of additional

supporting documents,

if any.

11.2 Additional_

Supporting

_Documents

_base64

0..1 Additional

Supporting

Document

in base64

Optional

String

(Max

length:

1000)

Base 64

encoded

Document

This is to add any

additional document in

PDF/Microsoft Word in

Base64 encoded format.

11.3

Additional_

Information

0..1

Additional

Information

Optional

String

(Max

length:

1000)

Free text,

remarks,

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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

684

12.

E-way Bill

Details

0..1

Optional

Header for e-way Bill

Details

12.1 Transporter

_ID

0..1 Transporter

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

Transportat

ion

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)

12.3 Trans_

Distance

1..1 Distance of

Transportat

ion

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)

KA12KA1234

KA12K1234

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

685

Sr.

No.

Parameter

Name

Card

inali

Description

Whether

optional or

mandatory

Field

Specifications

Sample

Value

Explanatory Notes

A.1.

0.1

ShipTo_

Legal_Name

1..1

Ship To

Legal

Name

Mandatory

String

(Max

length:

100)

ABC-1 Ltd.

Legal

Name

the

entity to whom the

supplies are shipped to.

(This field is mandatory

only if this section is

selected)

A.1.

0.2

ShipTo_

Trade_Name

0..1

Ship To

Trade

Name

Optional

String

(Max

length: 100)

XYZ-1

Trade

Name

the

entity to whom the

supplies are shipped to.

A.1.

0.3

ShipTo_

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

ShipTo_

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

ShipTo_

Address2

0..1

Ship To

Address2

Optional

String (Max

length: 100)

Flat No. 2,

Priya

Towers,

Omega

Road,

Srinivasa

Nagar

Address 2, if any, of the

entity to whom the

supplies are shipped to

A.1.

0.6

ShipTo_

Place

1..1

Ship To

Place

Mandatory

String (Max

length: 100)

Bangalore

Place

(City/Town/Village) of

entity to whom the

supplies are shipped to.

(This field is mandatory

only if this section is

selected)

A.1.

0.7

ShipTo_

Pincode

1..1

Ship To

Pincode

Mandatory

Number

(Max

length: 6)

560001

PIN code of the location

to which the supplies

are shipped to.

(This 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

Code/State

Code

(as

per GST System) to

which the supplies are

shipped to.

List

published

and

updated from time to

time

https://

www.icegate.gov.in/W

ebappl/STATE_ENQ

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

686

(This field is mandatory

only if this section is

selected)

1.1

Dispatch

From

Details

0..1

Optional

Header for Annexure A

1.1:Dispatch From

Details

Sr.

No.

Parameter

Name

Card

inali

Description

Whether

mandatory

or optional

Field

Specifica-

tions

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_

Address1

1..1 Dispatch

From

Address1

Mandatory

String

(Max

length:

100)

Building No.

4/2, Flat No.

3, Kakatiya

Apartments,

Vasanth

Nagar

Address 1 of the entity

from which goods are

dispatched.

(This field is mandatory

only if this section is

selected)

A.1.

1.3

Dispatch

From_

Address2

0..1 Dispatch

From

Address2

Optional

String

(Max

length:

100)

Building No.

4/2, Flat No.

3, Kakatiya

Apartments,

Vasanth

Nagar

Address 2 of the entity

from which goods are

dispatched.

A.1.

1.4

Dispatch

From_Place

1..1 Dispatch

From Place

Mandatory

String

(Max

length:

100)

Bangalore

Place

(City/Town/

/Village) of the entity

from which goods are

dispatched.

(This 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

Code/State Code of the

entity

(as

per

GST

System),

from

which

goods are dispatched.

List

published

and

updated from time to

time

https://

www.icegate.gov.in/W

ebappl/STATE_ENQ

(This field is mandatory

only if this section is

selected)

A.1.

1.6

Dispatch

From_

Pincode

1..1 Dispatch

FromPinco

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)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

687

A 1.2 ItemDetails 1..n

Mandatory

Header for Annexure A

1.2:Item Details

Sr.

No.

Parameter

Name

Car

dina

lity

Description

Whether

mandatory

or optional

Field

Specificati

ons

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

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)

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)

Quantity of item(s), if

any,

given

free

charge (FOC)

A.1.

2.9

Unit_Of_

Measurement

0..1 Unit of

Measureme

Optional

String (Max

length: 8)

Box

The Unit of Measure-

ment (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_Amo

unt

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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

688

A.1.

2.13

Pre_Tax_

Value

0..1

Pre-Tax

Value

Optional

Number

(Max

length:

12,2)

99.00

pre-tax

value

different from taxable

value, mention the pre-

tax value and taxable

values separately.

In some cases, the pre-

tax

value

may

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

negative.

A.1.

2.15

GST_Rate

1..1

GST Rate

Mandatory

Number

(Max

length: 3,3)

The

GST

rate,

represented

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

CGST

payable per item (roun-

ded off to 2 decimals).

If CGST is reported,

then SGST/UTGST has

to be reported and IGST

will be blank.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

689

A.1.

2.18

SGST_

UTGST Amt

0..1

SGST/UTG

ST Amount

Optional

Number

(Max

length:

12,2)

650.00

Amount

SGST/

UTGST

payable

per

item (rounded off to 2

decimals).

SGST/UTGST

reported,

then

CGST

must be reported and

IGST will be blank.

A1.2

.19

Comp_Cess

_Rate_Ad_

valorem

0..1

Compensat

ion Cess

Rate,

Ad_Valore

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

Compensat

ion Cess

Amount,

Valorem

Optional

Number

(Max

length:

12,2)

56.00

GST

Compensation

Cess

amount,

valorem (rounded off to

2 decimals) (based on

value of the item)

A1.2

.21

Comp_Cess_

Amt_Non_

Ad_Valorem

0..1

Compensat

ion Cess

Amount,

Non ad

valorem

Optional

Number

(Max

length:12,2)

23.00

GST

Compensation

Cess amount, computed

on the basis other than

value

item

(i.e.

specific

cess

amount

computed

based

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 %

valorem

Rate

State/UT Cess, appli-

cable, if any

A1.2

.23

State_Cess

_Amt_Ad_

Valorem

0..1

State Cess

Amount, ad

valorem

Optional

Number

(Max

length: 12,2)

43.00

State/UT Cess amount,

ad valorem (based on

value of the item)

A1.2

.24

State_Cess_

Amt_Non_

Ad_Valorem

0..1

State Cess

Amount,

nonad

valorem

Optional

Number

(Max

length:

12,2)

12.00

State/UT Cess amount,

computed on the basis

other than value of item

(i.e. 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,

any.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

690

A.1.

2.28

Origin_

Country_

Code

0..1 Code of

Country of

Origin

Optional

Enumerated

List

This

specify

country of origin of the

item, e.g. mobile phone

sold in India could be

manufactured in other

country;

Code

country

export as per ISO 3166-1

alpha-2/Indian Customs

EDI system (ICES).

List

published

and

updated from time to

time

https://

www.icegate.gov.in/W

ebappl/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_

Attribute_

Details

0..n

Optional

Refer A 1.5

Attribute details of

product

1.3

Document

Total

Details

1..1

Mandatory

Header for Annexure A

1.3:Document Total

Details

Sr.

No.

Parameter

Name

Card

inali

Description

Whether

mandatory

or optional

Field

Specific

ations

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

IGST

will

mandatory.

As this is conditional

mandatory, it is marked

as ‘optional’

A.1.

3.3

CGST_Am_

Total

0..1 Total CGST

Amount

Optional

Number

(Max

length:

14,2)

65.45

Total CGST amount for

the invoice.

Appropriate

taxes

based on rule will be

applicable.

For example, either of

CGST & SGST/UTGST

IGST

will

mandatory.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

691

As this is conditional

mandatory, it is marked

as ‘optional’

A.1.

3.4

SGST_UTG

ST_Amt_

Total

0..1

Total

SGST/UTG

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

CGST & SGST/UTGST

IGST

will

mandatory.

conditional

mandatory, it is marked

as ‘optional’

A.1.

3.5

Comp_Cess

_Amt_Total

0..1

Total

Compensat

ion Cess

Amount

Optional

Number

(Max

length:

14,2)

24.95

Total GST Compensa-

tion Cess amount for

the invoice (ad valorem

well

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

Discount

Amount,

any,

applicable

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

round

off

amount of total invoice

value

A.1.

3.10

Total_Invoi

ce_Value_

INR

1..1

Total

Invoice

Value in

INR

Mandatory

Number

(Max

length:

14,2)

745249678.

The

total

value

invoice

including

taxes/GST and rounded

two

decimals

maximum.

A.1.

3.11

Total_Invoi

ce_Value_

FCNR

0..1

Total

Invoice

Value in

FCNR

Optional

Number

(Max

length:

14,2)

$5729.65

The

total

value

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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 19

(EXTRAORDINARY)

11TH AUGUST, 2020

692

1.4

Batch

Details

0..1

Optional

Header for Annexure

A 1.4:Batch Details

Sr.

No.

Parameter

Name

Car

dina

lity

Description

Whether

mandatory

or optional

Field

Specific

ations

Sample

Value

Explanatory Notes

A.1.

4.1

Batch_

Number

1..1 Batch

Number

Mandatory

String

(Max

Length: 20)

673927

Certain

set

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

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.

1.5

Attribute

Details of

Item

0..n

Optional

Header for Annexure

A 1.5:Attribute Details

of Item

Sr.

No.

Parameter

Name

Cardi

nali

Description

Whether

mandatory

or optional

Field

Specific

ations

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.”.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 10th August, 2020.

______

Notification

38/1/2017-Fin(R&C)(166)/394

In exercise of the powers conferred by sub-rule (4) of rule 48 of the Goa Goods and Services

Tax Rules, 2017, the Government of Goa, on the recommendations of the Council, hereby makes

the following amendments in the Government Notification No. 38/1/2017-Fin(R&C)(133), dated

30th March, 2020, published in the Extraordinary Official Gazette, Series I No. 52 dated 30th

March, 2020, namely:—