ॢबह

[

ॢबहर

(स पटन 23) पटन

एसŒ ओŒ 75 दनांक 1

का 12) क धारा 164 वारा द

कर &नयमावल), 2017 का और सं

1.(1) इन &नयम का सं56

(2) इन &नयम म9 अ;यथ

समझी जायेगी ।

2. 8बहार माल और सेवा

गया है) के &नयम 117 म9,-

(क) उप&नयम (1क) म9,

Fथान पर, “31 माचI, 2020” अंक,

&नबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

23 ikS"k 141 श

 lkseokj 13 tuojh 2020

वा/णM य-कर Nवभाग

______

अ?धसूचना

13 जनवर) 2020

3 जनवर) 2020--8बहार माल और सेवा कर अ?ध&नय

दत शितय का योग करते हुए, 8बहार राM यपाल, 8बह

सशोधन करने के -लए &न.न-ल/खत &नयम बनाते ह2, अथाI

567त नाम 8बहार माल और सेवा कर (संशोधन) &नयमावल

था उपबं?धत के -सवाय, यह अ?धसूचना 01 जनवर), 2

ाकर &नयमावल), 2017 (िजसे इसम9 इसके i'pkr~ उ

31 दस.बर, 2019 से “31 दस.बर, 2019” अंक , अ

, अ6र और शSद रखे जाएंगे ;

न संK या पी0ट)0-40

त

यम, 2017 (2017

हार माल और सेवा

ात् :-

ल), 2020 है ।

020 से भावी हुई

त &नयमावल) कहा

अ6र और शSद के

2

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

(ख) उi&नयम (4) के [kaM (ख) के mi[kaM (iii) के ijUrqd म9, “31 जनवर), 2020” vadks, अ6र

और शSद के Fथान ij, “30 अैल, 2020” vad, अ6र और शSद रखे tk,axs ।

3. उत &नयमावल) के Yi आरईजी-01 के भाग-ख म9 [म la[;kad 12 और [म la[;kad 13

तथा इनसे lacaf/kr Nवि\टय के Fथान ij &न.न-ल/खत रखा जाएगा, अथाIत् :-

''12

या vki Nवशेष आ?थIक tksu यू&नट के

#i म9 रिजF_)करण के -लए आवेदन

कर रहे ह2?

gka

नह)ं

(i) Nवशेष आ?थIक tksu के नाम का

चयन कर9

(ii) vuqeksnu आदेश la[;k और

आदेश क तार)ख

(iii) Nव?धमा;यता क अव?ध

से

दन/मास/वषI

तक

दन/मास/वषI

(iv) vuqeksnu करने वाले ा?धकार) का

inkfHk/kku

13

.

या vki

Nवशेष

आ?थIक tksu

NवकासकताI के #i म9 रिजF_)करण के

-लए आवेदन कर रहे ह2?

gka

नह)ं

(i) Nवशेष आ?थIक tksu NवकासकताI के

नाम का चयन कर9

(ii) vuqeksnu आदेश la[;k और

आदेश क तार)ख

(iii) Nव?धमा;यता क अव?ध

से

दन/मास/वषI

तक

दन/मास/वषI

(iv) vuqeksnu करने वाले ा?धकार) का

inkfHk/kku

''।

3

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

4. उत &नयमावल) के iz:i जीएसट)आर-3क म9,-

(क) “Nववरणी फाइल न करने के -लए धारा 46 के अधीन Nववरणी का bय&त[म करने वाले dks

सूचना” शीषIक के अधीन [म la[;kad 2 म9, “कर दा&यव का &नधाIरण cकया जाएगा” शSद के Fथान ij,

“कर दा&यव का &नधाIरण cकया जा सकेगा” शSद रखे tk,axs;

(ख) “Nववरणी फाइल न करने के -लए धारा 46 के अधीन Nववरणी bय&त[म करने वाले dks सूचना”

शीषIक के अधीन [म la[;kad 4 के i'pkr~, &न.न-ल/खत [म la[;kad var%LFkkfir cकया जाएगा, अथाIत् :-

“5. यह एक णाल) सृिजत सूचना है और इसम9 हFता6र visf{kr ugha है।”

(ग) “रिजF_)करण के रe cकए जाने ij vafre Nववरणी फाइल न करने के -लए धारा 46 के अधीन

Nववरणी का bय&त[म करने वाले dks सूचना” शीषIक के अधीन [म la[;kad 3 म9 “कर अव?ध के -लए कर

दा&यव का अवधारण cकया जाएगा” शSद के Fथान ij, “कर अव?ध के -लए कर दा&यव का अवधारण

cकया जा सकेगा” शSद रखे tk,axs;

(घ) “रिजF_)करण के रe cकए जाने ij vafre Nववरणी फाइल न करने के -लए धारा 46 के अधीन

Nववरणी का bय&त[म करने वाले को सूचना” शीषIक के अधीन [म la[;kad 4 के i'pkr~, &न.न-ल/खत [म

la[;kad var%LFkkfir cकया जाएगा, अथाIत् :-

“5. यह एक णाल) सृिजत सूचना है और इसम9 हFता6र visf{kr ugha है।”

5. उत &नयम म9 iz:i आईएनवी-01 के Fथान ij &न.न-ल/खत Yप रखा जाएगा, अथाIत् :-

“fVIi.k : Fकम म9 6ेg x.kukad साधन का gksuk । नीचे इस LraHk म9 युत Nव-भ;न तीक का अथI नीचे

दया गया है:

0..1 : इससे अ-भेत है cक यह मद oSdfYid है भले ह) इसका उhलेख cकया गया gks लेcकन इसdks

nksgjk;k ugha जा सकता।

1..1 : इससे अ-भेत है cक यह मद अ&नवायI है और इसका उhलेख केवल एक बार ह) cकया जा सकता है।

1..ढ : इससे अ-भेत है cक यह मद अ&नवायI है और bldks एक बार से अ?धक nksgjk;k जा सकता।

0..ढ : इससे अ-भेत है cक यह मद oSdfYid है fdarq bldks कई बार nksgjk;k जा सकता है ।

उदाहरणाथI : iwoZ बीजक संदभI oSdfYid है fdarq य द visf{kr gks rks bयित iwoZ म9 cकए गए

अनेक बीजक lanHkksZ का उhलेख कर सकता है।

4

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

Yi जीएसट) आईएनवी -01

(&नयम 48 देखे)

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

5

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

can be

mentioned as

type and based

on that some

fields will

become

optional. Detail

JSON schema

will mention

these details

later.

3

Invoice_

Subtype_

code

1..1

Sub_

Code for

Invoice

type

Mandatory

Drop Down

Regular /

Credit

Note /

Debit

Note

Type of the

Document

Can be used as

Regular for Bill

of Supply and

Delivery

Challan etc

4

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

6

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

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

7

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

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

8

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

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

9

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

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.

10

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

62

Document

Total

1..1

Mandatory

63

TotalDetails

1..1

Bill Total

Details

Mandatory

Refer A 1.3

0

64

Tax_Total

1..1

Total Tax

Amount

Mandatory

Decimal (10,2)

When tax

currency code

is provided,

two instances

of the tax total

must be

present, but

only one with

tax subtotal.

65

Sum_of_Invo

ice_line_net_

amount

0..1

Item level

net amount

optional

Decimal (10,2)

Sum of all

Invoice line net

amounts in the

Invoice. Must

be rounded to

maximum 2

decimals.

66

Sum_of_

allowances_

on_

document_

level

0..1

total

discount

optional

Decimal (10,2)

Sum of all

allowances on

document level

in the Invoice.

Must be

rounded to

maximum 2

decimals.

67

Sum_of_

charges_on_

document_

level

0..1

total other

charges

optional

Decimal (10,2)

Sum of all

charges on

document level

in the Invoice.

Must be

rounded to

maximum 2

decimals.

68

PreTax

Details

Break up of

the tax rate

at invoice

level

Optional

Refer A 1.3

The total

amount of the

Invoice

without GST.

Must be

rounded to

maximum 2

decimals.

69

Paid_amount

1..1

Paid

amount

Mandatory

Decimal (10,2)

The sum of

amounts which

have been paid

in advance.

Must be

rounded to

maximum 2

decimals.

70

Amount_due

_for_

payment

1..1

Payment

Due

Mandatory

Decimal (10,2)

The

outstanding

amount that is

requested to be

paid. Must be

rounded to

maximum 2

decimals.

71

Extra

Information

0..1

Optional

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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

12

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

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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

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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

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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

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ॢबहर गजट [सधरण 13 tuojh 2020

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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

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ॢबहर गजट [सधरण 13 tuojh 2020

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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

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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

18

ॢबहर गजट [सधरण 13 tuojh 2020

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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.

19

ॢबहर गजट [सधरण 13 tuojh 2020

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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

20

ॢबहर गजट [सधरण 13 tuojh 2020

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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

21

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

[(laŒlaŒ 8ब[-कर/जीएसट)/NवNवध

-

2017

/

21

(खंड-6)&103)]

8बहार-राM यपाल के आदेश से,

डॉ० &तमा,

राMय कर आयु त -सह-स?चव?

13 tuojh 2020

,lΠvksΠ75 fnukad 13 tuojh 2019 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds

}kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB

le>k tk;A

[¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&6½&103½]

fcgkj&jkT;iky ds vkns'k ls]

MkWŒ çfrek]

jkT; dj vk;qDr&lg&lfpoA

The 13^th 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 1^st day of January, 2020.

2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

rules), in rule 117,-

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

22

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

(a) in sub-rule (1A), with effect from the 31^st December 2019, for the figures, letters and

word “31^st December, 2019”, the figures, letters and word “31^st 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 “31^st January, 2020”, the figures, letters and word “30^th 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

23

ॢबहर गजट [सधरण 13 tuojh 2020

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(iii) Period of

validity

From

DD/MM/YYYY

To

DD/MM/YYYY

(iv) Designation

of approving

authority

”.

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

(a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing

Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted;

(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing

Return” , the following serial number shall be inserted, namely:-

“5. This is a system generated notice and does not require signature.”;

(c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing

Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words

“tax period may” shall be substituted;

(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not

Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be

inserted, namely:-

“5. This is a system generated notice and does not require signature.”.

5. In the said rules, for FORM INV-01, the following form shall be substituted, namely:-

“Note: Cardinality Means 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

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13 tuojh 2020

13 tuojh 2020

Yi जीएसट) आईएनवी -01

(&नयम 48 देखे)

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

25

ॢबहर गजट [सधरण 13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

13 tuojh 2020

can be

mentioned as

type and based

on that some

fields will

become

optional. Detail

JSON schema

will mention

these details

later.

3

Invoice_

Subtype_

code

1..1

Sub_

Code for

Invoice

type

Mandatory

Drop Down

Regular /

Credit

Note /

Debit

Note

Type of the

Document

Can be used as

Regular for Bill

of Supply and

Delivery

Challan etc

4

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

26

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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

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ॢबहर गजट [सधरण 13 tuojh 2020

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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