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

Bihar Gazette, 13 January 2020

Published 13 January 2020

Type
Extra Ordinary
Identifier
in.gov.bih.gazette.2020-01-13.23
Languages
English, Hindi
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&नबंधन संKया पी0ट)0-40 &नबंधन संKया ॢबह(cid:4)र

ह(cid:4)र गजट

[स(cid:3)ध(cid:3)रण [(cid:8)क [स(cid:3)ध(cid:3)रण [(cid:8)क ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:10)क(cid:4)०शत 23 ikS"k 1(cid:22)41 (cid:24)श(cid:15)(cid:25)

(स(cid:14)(cid:15) पटन(cid:4) 23) पटन(cid:4)

पटन(cid:4)(cid:26) lkseokj(cid:26) 13 tuojh 2020

र्ा/णMय-कर र्Nभाग

______

अ?धसूचना

13 र्निर) 2020

एस॰ ओ॰ 75 (cid:9)दनांक 13

13 र्निर) 2020--8बहार माल और र्सेा कर अ?ध&नयम

माल और र्सेा कर अ?ध&नयम, 2017 (2017

8बहार माल और र्सेा का 12) क(cid:18) धारा 164 (cid:23र्)ारा (cid:25)द(cid:26)त न(cid:30)तय का (cid:25)योग करते हुए

(cid:23र्)ारा (cid:25)द(cid:26)त न(cid:30)तय का (cid:25)योग करते हुए, 8बहार राMयपाल, 8बहार

कर &नयर्माल), 2017 का और संोधन करने के -लए &न.न-ल/खत &नयम बनाते ह2

का और संोधन करने के -लए &न.न-ल/खत &नयम बनाते ह2, अाIत ्

अाIत ् :-

1.(1) इन &नयम का सं567त नाम 8बहार माल और र्सेा कर

इन &नयम का सं567त नाम 8बहार माल और र्सेा कर (संोधन) &नयर्माल)

&नयर्माल), 2020 है । (2) इन &नयम म9 अ;या उपबं?धत के -र्साय

इन &नयम म9 अ;या उपबं?धत के -र्साय, यह अ?धसूचना 01 र्निर), 2020

2020 से (cid:25)र्भाी हुई समझी ाियेगी ।

2. 8बहार माल और र्सेा कर &नयर्माल)

8बहार माल और र्सेा कर &नयर्माल), 2017 (नसिे इसम9 इसके पश्चात्‌ उ(cid:30)त &न

उ(cid:30)त &नयर्माल) कहा गया है) के &नयम 117 म9,-

(क) उप&नयम (1क) म9,

अ6र और Sद के , 31 (cid:9)दस.बर, 2019 से "31 (cid:9)दस.बर, 2019" अंक , अ6र और Sद के Fान पर, "31 माचI, 2020" अंक,

, अ6र और Sद रखे ािएंगे ;

2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020

(ख) उप&नयम (4) के खंड (ख) के उपखंड (iii) के परन्तुक म9, "31 र्निर), 2020" अंको, अ6र और Sद के Fान पर, "30 अ(cid:25)ैल, 2020" अंक, अ6र और Sद रखे जाएंगे ।

3. उ(cid:30)त &नयर्माल) के (cid:25)Yप आरईीि-01 के भाग-ख म9 [म संख्यांक 12 और [म संख्यांक 13 ता इनसे संबंधित (cid:25)र्Nनटय के Fान पर &न.न-ल/खत रखा ािएगा, अाIत ् :-

]] आप N आ?I जोन P&U रुप '9 BF)L -( आ 2 हां )
(i) N आ?I जोन ' H 9
(ii) अनुमोदन आ संख्या , आ )0
(iii) N?'; :? /'/I /'/I
(iv) अनुमोदन ( ?) पदाभिधान
. आप जोन  N आ?I NI रुप '9 BF)L -( आ 2 हां )
(i) N आ?I जोन NI ' H 9
(ii) अनुमोदन आ संख्या , आ )0
(iii) N?'; :? /'/I /'/I
(iv) अनुमोदन ( ?) पदाभिधान ]]C
3 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020

4. उ(cid:30)त &नयर्माल) के प्ररूप ीिएसट)आर-3क म9,-

(क) "र्र्Nरणी ाइल न करने के -लए धारा 46 के अधीन र्र्Nरणी का bय&त[म करने र्ाले को सूचना" ीषIक के अधीन [म संख्यांक 2 म9, "कर दा&य(cid:26र्) का &नधाIरण cकया ािएगा" Sद के Fान पर, "कर दा&य(cid:26र्) का &नधाIरण cकया ाि सके गा" Sद रखे जाएंगे;

(ख) "र्र्Nरणी ाइल न करने के -लए धारा 46 के अधीन र्र्Nरणी bय&त[म करनेर् ाले को सूचना" ीषIक के अधीन [म संख्यांक 4 के पश्चात्‌, &न.न-ल/खत [म संख्यांक अंतःस्थापित cकया ािएगा, अाIत ् :-

"5. यह एक (cid:25)णाल) सृनति सूचना है और इसम9 हFता6र अपेक्षित नहीं है।"

(ग) "रनFि)करण के रe cकए ािने पर अंतिम र्र्Nरणी ाइल न करने के -लए धारा 46 के अधीन र्र्Nरणी का bय&त[म करनेर् ाले को सूचना" ीषIक के अधीन [म संख्यांक 3 म9 "कर र्अ?ध के -लए कर दा&य(cid:26र्) का र्अधारण cकया ािएगा" Sद के Fान पर, "कर र्अ?ध के -लए कर दा&य(cid:26र्) का र्अधारण cकया ाि सके गा" Sद रखे जाएंगे;

(घ) "रनFि)करण के रe cकए ािने पर अंतिम र्र्Nरणी ाइल न करने के -लए धारा 46 के अधीन र्र्Nरणी का bय&त[म करनेर् ाले को सूचना" ीषIक के अधीन [म संख्यांक 4 के पश्चात्‌, &न.न-ल/खत [म संख्यांक अंतःस्थापित cकया ािएगा, अाIत ् :-

"5. यह एक (cid:25)णाल) सृनति सूचना है और इसम9 हFता6र अपेक्षित नहीं है।"

5. उ(cid:30)त &नयम म9 प्ररूप आईएर्नी-01 के Fान पर &न.न-ल/खत (cid:25)Yप रखा ािएगा, अाIत ् :-

"टिप्पण : Fक(cid:18)म म9 6ेg गणनांक साधन का होना । नीचे इस स्तंभ म9 (cid:25)यु(cid:30)त र्N-भ;न (cid:25)तीक का अI नीचे (cid:9)दया गया है:

0..1 : इससे अ-भ(cid:25)ेत है cक यह मद वैकल्पिक है भले ह) इसका उhलेख cकया गया हो लेcकन इसको दोहराया नहीं ाि सकता।

1..1 : इससे अ-भ(cid:25)ेत है cक यह मद अ&र्नायI है और इसका उhलेख के र्ल एक बार ह) cकया ाि सकता है। 1..ढ : इससे अ-भ(cid:25)ेत है cक यह मद अ&र्नायI है और इसको एक बार से अ?धक दोहराया ाि सकता। 0..ढ : इससे अ-भ(cid:25)ेत है cक यह मद वैकल्पिक है किंतु इसको कई बार दोहराया ाि सकता है । उदाहरणाI : पूर्व बीकि संदभI वैकल्पिक है किंतु य(cid:9)द अपेक्षित हो तो bयन(cid:30)त पूर्व म9 cकए गए अनेक बीकि संदर्भो का उhलेख कर सकता है।4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020

Yप BAU) आWA -01 (&' 48 0)
S. No. Technical Field name Cardinality Small Description of the field Is it Mandatory on invoice? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field
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) 649b01ft 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/S EZWOP/ EXPWP/ EXPWOP /DEXP/IS D/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 type of documents. B2C invoice
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 Invoice Num 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 Invoice Date 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 Reversecharge 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
12 Preceding Invoice Reference 0..n
13 Preceeding_ Invoice_ Number 1..1 Detail of Base Invoice which is being amended by sub- sequent 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 e.g., 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/ YYYY) 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 Refe-rence 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 supplies are made under any specific Contract
20 External_ Reference 0..1 Any other reference Optional string(Max length:20) EXT 23222 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) PJTCOD E01 This reference is kept for mentioning Project number if supplies are made under any specific Project
22 Ref Num 0..1 Vendor PO Reference number Optional string(Max length:16) Vendor PO /1 0
23 Ref Date 0..1 Vendor PO Reference date Optional string (DD/MM/ YYYY) 21-07-19 00-01-00
24 Supplier Information 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 Chartered Accounta nts 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 Alphanumeric with 15 characters 29AADF V7589C1 ZO GSTIN of the supplier
28 Supplier_ Address1 1..1 Supplier address1 Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier
29 Supplier_ Address2 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 Pin code Mandatory string(Max length:6) 560087 Pin code of the Supplier
33 Supplier_ Phone 0..1 Phone Optional string(Max length:12) 99999999 99 Contact number of the Supplier
34 Supplier_ Email 0..1 Email id Optional string(Max length:50) Supplier @icai.co m 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) 29AACC R7832C1 ZD 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 Pin code Mandatory string(Max length:6) 560002 Pin code 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@i cai.com Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail.
46 Payee Information (Seller payment information) 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 Mode of Payment 1..1 Payment mode Mandatory string(Max length:6) Cash/ Credit/ Direct Cash/Credit/Dir ect 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
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 Credit Days 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_GST IN 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
64 Tax_Total 1..1 Total Tax Amount Mandatory Decimal (10,2)
65 Sum_of_Invo ice_line_net_ amount 0..1 Item level net amount optional Decimal (10,2)
66 Sum_of_ allowances_ on_ document_ level 0..1 total discount optional Decimal (10,2)
67 Sum_of_ charges_on_ document_ level 0..1 total other charges optional Decimal (10,2)
68 PreTax Details Break up of the tax rate at invoice level Optional Refer A 1.3
69 Paid_amount 1..1 Paid amount Mandatory Decimal (10,2)
70 Amount_due _for_ payment 1..1 Payment Due Mandatory Decimal (10,2)
71 Extra Information 0..1 Optional
72 Tax_Scheme 1..1 GST, Excise, Custom, VAT etc. Mandatory string(Max length:4) GST,CUS T, 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 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
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 Alphanumeric with 15 characters 29AADF V7589C1 ZO GSTIN :: 29AMRPV8729 L1Z1
80 Trans Mode 1..1 Mode of transportati on Road / Rail / Air / Ship Drop Down - Fixed 1/2/3/4
81 Trans Distance 1..1 Distance of transportati on Decimal (10,2) 20
82 Transporter Name 0..1 Transporter Name string(Max length:100) SPURTHI R
83 Trans Doc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road
84 Trans DocDate 0..1 Transporter Doc Date string (DD/MM/ YYYY) 21-07- 2019 20/9/2017
85 Vehicle No 1..1 Vehicle No Optional string(Max length:20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234
86 Signature Details 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
A 1.0 Ship To Details 0..1
S No Parameter Name Description Field Specifications Sample Value
1 ShippingTo_ Name 1..1 Shipping To_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 Shipping To_Name 1..1 Shipping To_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 Shipping To_GSTIN 1..1 Shipping To_GSTIN Mandatory string(Max length:100) 36AABC T2223L1 ZF A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
3 Shipping To_Address1 1..1 Shipping To_ 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
4 Shipping To_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) Banga- lore A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
6 Shipping To_Pincode 1..1 Shipping To_ 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 Shipping To_State 1..1 Shipping To_State Mandatory string(Max length:100) Karna- taka 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 /export/ Jobwork A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
9 Transaction Mode Transaction Mode Mandatory String(Max length:2) Regula/ BillTo/ 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 Specifications Sample Value
1 Company_ Name 1..1 Company_ Name Mandatory string(Max length:60) ICAI Detail of person and address wherefrom goods are dispatched.
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) Banga- lore Detail of person and address wherefrom goods are dispatched.
4 State 1..1 State Mandatory String(Max length:2) Karna- taka 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 Specifications 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 Item Barcode 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 services) that is charged in the Invoice line.
8 FreeQty 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 Recommendati on No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE Recommen- dation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendati on 21 shall be used. To avoid duplication with existing code values in UNECE Recommendat- ion No. 20, each code value from UNECE Recommendat- ion 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 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, whenever there is a change in the assessable value then pretax amount should be used for.
14 Assessable Value 1..1 net amount Mandatory Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, cannot 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 State Cess 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 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 ItemTotal 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 Specifications Sample Value
1 IGSTValue 0..1 IGST Amount as per invoice Optional Decimal(11,2) Appropriate taxes based on rule will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentioned against all taxes.
2 CGSTValue 0..1 CGST Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
3 SGSTValue 0..1 SGST Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
5 State Cess Value 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 Round off 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.
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 Specifications 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 Specifications 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 Specifications Sample Value
1 Pretax Particulars Pretax ledger/particu lars Optional string(Max length:100) 0
2 TaxOn Pretax on gross amount or any other Optional Decimal(11,2) 0
3 Amount Amount Optional Decimal(11,2) 0
5 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 7 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 9 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 10 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 11 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 12 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 13 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 14 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 15 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 16 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 17 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 18 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 19 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 20 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 21 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020

[(सं॰सं॰ 8ब[(cid:18)-कर/ीिएसट)/र्Nर्Nध -2017/21 (खंड-6)-103)]

8बहार-राMयपाल के आदे से,

डॉ० (cid:25)&तमा,

राMय कर आयु(cid:30)त -सह-स?र्च?

13 जनवरी 2020

एस॰ ओ॰ 75 दिनांक 13 जनवरी 2019 का अंगे्रजी में निम्नलिखित अनुवाद बिहार राज्यपाल के प्राधिकार से इसके द्वारा प्रकाशित किया जाता है जो भारतीय संविधान के अनुच्छेद 348 के खण्ड (3) के अधीन अंगे्रजी भाषा में उसका प्राधिकृत पाठ समझा जाय।

[(सं॰सं॰-बिक्री-कर/जीएसटी/विविध-21/2017(खंड-6)-103)] बिहार-राज्यपाल के आदेश से, डॉ॰ प्रतिमा, राज्य कर आयुक्त-सह-सचिव।

The 13th January 2020

S.O. 75 Dated 13th Januray 2020--In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Bihar 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 1st day of January, 2020.

2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-22 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020 (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:-

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 ".
23 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020

(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 occurrence 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.

24 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 13 जनवरी 202013 जनवरी 202013 जनवरी 202013 जनवरी 2020
Yप BAU) आWA -01 (&' 48 0)
S. No. Technical Field name Cardinality Small Description of the field Is it Mandatory on invoice? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field
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) 649b01ft 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/S EZWOP/ EXPWP/ EXPWOP /DEXP/IS D/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 type of documents. B2C invoice
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 Invoice Num 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 Invoice Date 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 Reversecharge 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
12 Preceding Invoice Reference 0..n
13 Preceeding_ Invoice_ Number 1..1 Detail of Base Invoice which is being amended by sub- sequent 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 e.g., 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/ YYYY) 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 Refe-rence 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 supplies are made under any specific Contract
20 External_ Reference 0..1 Any other reference Optional string(Max length:20) EXT 23222 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) PJTCOD E01 This reference is kept for mentioning Project number if supplies are made under any specific Project
22 Ref Num 0..1 Vendor PO Reference number Optional string(Max length:16) Vendor PO /1 0
23 Ref Date 0..1 Vendor PO Reference date Optional string (DD/MM/ YYYY) 21-07-19 00-01-00
24 Supplier Information 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 Chartered Accounta nts 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 Alphanumeric with 15 characters 29AADF V7589C1 ZO GSTIN of the supplier
28 Supplier_ Address1 1..1 Supplier address1 Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier
29 Supplier_ Address2 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 Pin code Mandatory string(Max length:6) 560087 Pin code of the Supplier
33 Supplier_ Phone 0..1 Phone Optional string(Max length:12) 99999999 99 Contact number of the Supplier
34 Supplier_ Email 0..1 Email id Optional string(Max length:50) Supplier @icai.co m 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) 29AACC R7832C1 ZD 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 Pin code Mandatory string(Max length:6) 560002 Pin code 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@i cai.com Email id of the buyer. This should be provided to help E- Invoicing system to receive this invoice on mail.
46 Payee Information (Seller payment information) 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 Mode of Payment 1..1 Payment mode Mandatory string(Max length:6) Cash/ Credit/ Direct Cash/Credit/Dir ect 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
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 Credit Days 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_GST IN 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
62 Document Total 1..1 Mandatory
63 TotalDetails 1..1 Bill Total Details Mandatory Refer A 1.3
64 Tax_Total 1..1 Total Tax Amount Mandatory Decimal (10,2)
65 Sum_of_ Invoice_line_ net_amount 0..1 Item level net amount optional Decimal (10,2)
66 Sum_of_ allowances_ on_ document_ level 0..1 total discount optional Decimal (10,2)
67 Sum_of_ charges_on_ document_ level 0..1 total other charges optional Decimal (10,2)
68 PreTax Details Break up of the tax rate at invoice level Optional Refer A 1.3
69 Paid_amount 1..1 Paid amount Mandatory Decimal (10,2)
70 Amount_due _for_ payment 1..1 Payment Due Mandatory Decimal (10,2)
71 Extra Information 0..1 Optional
72 Tax_Scheme 1..1 GST, Excise, Custom, VAT etc. Mandatory string(Max length:4) GST,CUS T, VAT etc.. Mandatory element. Use "GST"
73 Remarks 0..1 Remarks/ Note Optional string(Max length:100) New batch Items sub- mitted A textual note that gives unstructured information that is relevant to the 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 substantia-ting 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).
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 Alphanumeric with 15 characters 29AADF V7589C1 ZO GSTIN :: 29AMRPV8729 L1Z1
80 Trans Mode 1..1 Mode of transportati on Road / Rail / Air / Ship Drop Down - Fixed 1/2/3/4
81 Trans Distance 1..1 Distance of transportati on Decimal (10,2) 20
82 Transporter Name 0..1 Transporter Name string(Max length:100) SPURTHI R
83 Trans Doc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road
84 Trans DocDate 0..1 Transporter Doc Date string (DD/MM/ YYYY) 21-07- 2019 20/9/2017
85 Vehicle No 1..1 Vehicle No Optional string(Max length:20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234
86 Signature Details 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
A 1.0 Ship To Details 0..1
S No Parameter Name Description Field Specifications Sample Value
1 Shipping To_Name 1..1 Shipping To_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 Shipping To_Name 1..1 Shipping To_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 Shipping To_GSTIN 1..1 Shipping To_GSTIN Mandatory string(Max length:100) 36AABC T2223L1 ZF A group of business terms providing information about the address to which goods and services invoiced were
3 Shipping To_Address1 1..1 Shipping To_ 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 Shipping To_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) Banga- lore A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
6 Shipping To_Pincode 1..1 Shipping To_ 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 Shipping To_State 1..1 Shipping To_State Mandatory string(Max length:100) Karna- taka 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 /export/ Jobwork A group of business terms providing information about the address to which goods
and services invoiced were or are delivered.
9 Transaction Mode Transaction Mode Mandatory String(Max length:2) Regula/ BillTo/ 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 Specifications Sample Value
1 Company_ Name 1..1 Company_ Name Mandatory string(Max length:60) ICAI Detail of person and address wherefrom goods are dispatched.
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) Banga- lore Detail of person and address wherefrom goods are dispatched.
4 State 1..1 State Mandatory String(Max length:2) Karna- taka 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 Specifications 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 Item Barcode 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 services) that is charged in the Invoice line.
8 FreeQty 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 Recommendati on No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE Recommen- dation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendati on 21 shall be used. To avoid duplication with existing code values in UNECE Recommendati on No. 20, each code value from UNECE Recommendati on 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 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, whenever there is a change in the assessable value then pretax amount should be used for.
14 Assessable Value 1..1 net amount Mandatory Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, cannot 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 State Cess 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 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 ItemTotal 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 Specifications Sample Value
1 IGSTValue 0..1 IGST Amount as per invoice Optional Decimal(11,2) Appropriate taxes based on rule will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentioned against all taxes.
2 CGSTValue 0..1 CGST Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
3 SGSTValue 0..1 SGST Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2) Taxable value as per Act to be specified
5 State Cess Value 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 Round off 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.
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 Specifications 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 Specifications 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 Specifications Sample Value
1 Pretax Particulars Pretax ledger/particu lars Optional string(Max length:100) 0
2 TaxOn Pretax on gross amount or any other Optional Decimal(11,2) 0
3 Amount Amount Optional Decimal(11,2) 0
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[(File No. Bikri kar/GST/vividh-21/2017 (Part-6)-103)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.

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Cite this issue. Bihar Gazette, Government of Bihar, 13 January 2020. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gov.bih.gazette.2020-01-13.23/. Archive identifier in.gov.bih.gazette.2020-01-13.23.