[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 60/2020 – Central Tax
New Delhi, the 30
th
July, 2020
G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment)
Rules, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following
form shall be substituted, namely:-
“FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained
below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For
example, previous invoice reference is optional but if required one can mention many previous invoice
references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and
‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
Schema (Version 1.1)
Sr.
No.
Technical
name of
the field
Cardi
nality
(0..1/
1..1/
0..n/
1..n)
Brief
Description of
the field
Whethe
r
Mandat
ory/
Optiona
l
Technical
Field Specification
Sample
Value of
the field
Explanatory Notes
1. Basic
Details
1..1 Mandat
ory
Header for Basic Details
1.0 Version 1..1 Version
Number
Mandato
ry
String (Max.
Length:6)
1.1 This is version of the e-
invoice schema. It will be
used to keep track of version
of Invoice specification.
1.1 IRN 1..1 Invoice
Reference
Number
Mandato
ry
String (Length: 64) a5c12dca8
0e7433217
…..ba4013
750f2046f
229
This will be a unique
reference number for the
invoice.
However, the supplier will
not be populating this
field.
The registration request may
not have this field
populated.
The Invoice Registration
Portal (IRP) will generate
this IRN and respond to the
registration request.
e-invoice is valid only when
it has the IRN. Hence, this is
marked as mandatory field.
1.2 Supply_Ty
pe_Code
1..1 Code for
Supply Type
Mandato
ry
Enumerated List
B2B/B2C/
SEZWP/S
EZWOP/E
XP
WP/EXP
WOP/DE
XP
This will be the code to
identify type of supply.
B2B: Business to Business
B2C: Business to Consumer
SEZWP: To SEZ with
Payment
SEZWOP: To SEZ without
Payment
EXPWP: Export with
Payment
EXPWOP: Export without
Payment
DEXP: Deemed Export
1.3 Document_
Type_Code
1..1 Code
for Document
Type
Mandato
ry
Enumerated List
INV /
CRN /
DBN
Type of Document:
INV for Invoice,
CRN for Credit Note,
DBN for Debit note.
1.4 Document_
Num
1..1 Document
Number
Mandato
ry
String
(Max Length:16)
Sa/1/2019 This is as per relevant rule in
CGST/SGST/UTGST
Rules.
1.5 Document_
Date
1..1 Document
Date
Mandato
ry
String
(DD/MM/YYYY)
21/07/201
9
The date on which the
Invoice was issued. Format
"DD/MM/YYYY"
1.6 Additional_
Currency_
Code
0..1 Additional
Currency Code
Optional Enumerated List USD, EUR The field is for reporting
additional currency, if any,
in which all invoice amounts
can be given, along with
INR.
One such additional
currency may be used in the
invoice, as per list published
under ISO 4217 standard.
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/CUR_ENQ
1.7 Reverse_C
harge
0..1 Reverse
Charge
Optional
String (Length:1)
Y Whether the tax liability
payable is under Reverse
Charge.
1.8 IGST_Appl
icability_de
spite_Suppl
ier_and_Re
cipient_loc
ated_in_sa
me_
State/UT
0..1 IGST
Applicability
despite
Supplier and
Recipient
located in
same State/UT
Optional String (Length: 1)
N To report the scenarios
where the supply is
chargeable to IGST despite
the fact that the Supplier and
Recipient are located within
same State/UT
2. Document
_Period
0..1 Optiona
l
Header for Document
Period
2.1 Document_
Period_Star
t _Date
1..1 Document
Period Start
Date
Mandato
ry
String
(DD/MM/YYYY)
21/07/201
9
This is the start date of the
document period
(delivery/invoice period).
(This field is mandatory
only if this section is
selected)
2.2 Document_
Period_End
_ Date
1..1 Document
Period End
Date
Mandato
ry
String
(DD/MM/YYYY)
21/07/201
9
This is the end date of the
document period
(delivery/invoice period).
(This field is mandatory
only if this section is
selected)
3. Preceding
Document
/ Contract
Reference
0..1 Optiona
l
Header for Preceding
Document / Contract
Reference
3.1 Preceding
Document
Reference
0..n
Optiona
l
Sub-header for Preceding
Document Reference
3.1.1 Preceding_
Document_
Number
1..1 Preceding
Document
Number
Mandat
ory
String (Max
length:16)
Sa/1/2019 This is the reference of
original document/invoice
to be provided optionally in
the case of debit or credit
notes.
Credit/Debit notes, against
invoices can also be referred
here.
(This field is mandatory only
if this section is selected)
3.1.2 Preceding_
Document_
Date
1..1 Date of
Preceding
Document
Mandator
y
String
(DD/MM/YYYY)
21/07/20
19
Date of preceding
document/invoice.
(This field is mandatory only
if this section is selected)
3.1.3 Other_
Reference
0..1 Other
Reference
Optional String (Max
length:20)
KOL01 This field is to provide any
additional reference e.g.
specific branch, their user
ID, their employee ID, sales
centre reference etc.
3.2 Receipt /
Contract
References
0..n Optional Sub-header for Receipt /
Contract References
3.2.1 Receipt_Ad
vice_Refere
nce
0..1 Receipt Advice
Reference
Optional String (Max
length:20)
CREDIT30 This reference is kept for
user to provide number of
their receipt advice to their
customer, in lieu of advance.
3.2.2 Receipt_Ad
vice _Date
0..1 Date of Receipt
Advice
Optional String
(DD/MM/YYYY)
21/07/2019 Date of issue of receipt
advice for advance.
3.2.3 Tender_or_
Lot_Referen
ce
0..1 Tender or Lot
Reference
Optional String (Max
length:20)
TENDERJ
AN2020
This reference is kept for
mentioning number or details
of Lot or Tender, if supplies
are made under such Lot or
tender.
3.2.4 Contract_Re
ference
0..1 Contract
Reference
Optional String (Max
length:20)
CONT2307
2019
This reference is kept for
mentioning contract number,
if supplies are made under
any specific Contract
3.2.5 External_R
eference
0..1 External
Reference
Optional String (Max
length:20)
EXT23222 An additional field for
provision of any
additional/external
reference number for the
supply.
3.2.6 Project_Ref
erence
0..1 Project
Reference
Optional String (Max
length:20)
PJTCODE
01
This reference is kept for
mentioning project number,
if supplies are made under
any specific project
3.2.7 PO
_Ref_Num
0..1 PO Reference
Number
Optional String (Max
length:16)
Vendor
PO /1
This is the reference
number of Purchase Order
3.2.8 PO_Ref_D
ate
0..1 PO Reference
Date
Optional String
(DD/MM/YYYY)
21/07/201
9
This is the date of Purchase
Order.
4. Supplier
Informatio
n
1..1 Mandat
ory
Header for Supplier
Information
4.1 Supplier_L
egal_Name
1..1 Supplier Legal
Name
Mandato
ry
String (Max.
length:100)
XYZ Ltd. Legal Name, as appearing
in PAN of the Supplier
4.2 Supplier_Tr
ade_ Name
0..1 Trade Name of
Supplier
Optional String (Max
length:100)
ABC
Traders
A name by which the
Supplier is known, i.e.
Business Name, other than
legal name
4.3 Supplier_
GSTIN
1..1 GSTIN of
Supplier
Mandato
ry
String (Length:15) 29AADFV
7589C1ZX
GSTIN of the Supplier
4.4 Supplier_
Address1
1..1 Supplier
Address 1
Mandato
ry
String (Max
length:100)
# 1-23-
120, Flat
No. 3,
Nalanda
Apartment
s, MG
Road,
Vasanth
Nagar
Address 1 of the Supplier
(Building/Flat no.,
Road/Street, Locality etc.)
4.5 Supplier_
Address2
0..1 Supplier
Address 2
Optional String (Max
length:100)
# 1-23-
120, Flat
No. 3,
Nalanda
Apartment
s, MG
Road,
Vasanth
Nagar
Address 2 of the Supplier
(Building/Flat no.,
Road/Street, Locality etc.),
if any
4.6 Supplier_Pl
ace
1..1 Supplier Place Mandato
ry
String (Max
length:50)
Bangalore Location of the Supplier
(City/Town/Village)
4.7 Supplier_St
ate_Code
1..1 Supplier State
Code
Mandato
ry
Enumerated List 29 State Code of the Supplier
as per GST System
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/STATE_EN
Q
4.8 Supplier_Pi
ncode
1..1 Supplier PIN
Code
Mandato
ry
Number (Length: 6) 560087 PIN Code of the Supplier
Locality
4.9 Supplier_
Phone
0..1 Supplier
Phone
Optional String (Max
length:12)
999999999
9
Contact number of the
Supplier
4.10 Supplier_E
mail
0..1 Supplier e-
mail
Optional String (Max
length:100)
supplier@
abc.com
e-mail ID of the Supplier,
as per REGEX (Regular
Expressions) pattern
5. Recipient
Informatio
n
1..1 Mandat
ory
Header for Recipient
Information
5.1 Recipient_
Legal_Nam
e
1..1 Recipient
Legal Name
Mandato
ry
String (Max.
length:100)
PQR Pvt.
Ltd.
It will be legal name of
recipient, as per PAN.
5.2 Recipient_
Trade_Nam
e
0..1 Recipient
Trade Name
Optional String (Max
length:100)
Adarsha It will be trade name of
recipient, if available.
5.3 Recipient_
GSTIN
1..1 GSTIN of
Recipient
Mandato
ry
String (Length:15) 29ABCCR
1832C1ZX
,
URP
GSTIN of the Recipient, if
available.
URP: In case of exports or
if supplies are made to
unregistered persons
5.4 Place_Of_S
upply_State
_ Code
1..1 Place of
Supply (State
Code)
Mandato
ry
Enumerated List
29, 96 Code/State Code of Place of
Supply as per GST System.
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/STATE_EN
Q
5.5 Recipient_
Address1
1..1 Recipient
Address 1
Mandato
ry
String (Max
length:100)
# 1-23-
120, Flat
No. 3,
Nalanda
Apartment
s, MG
Road,
Vasanth
Nagar
Address 1 of the Recipient
(Building/Flat no.,
Road/Street, Locality etc.)
5.6 Recipient_
Address2
0..1 Recipient
Address 2
Optional String (Max
length:100)
# 1-23-
120, Flat
No. 3,
Nalanda
Apartment
s, MG
Road,
Vasanth
Nagar
Address 2, if any, of the
Recipient
(Building/Flat no.,
Road/Street, Locality etc.),
if any
5.7 Recipient_
Place
1..1 Recipient
Place
Mandato
ry
String (Max
length:100)
Mysore Location of the Recipient
(City/Town/Village)
5.8 Recipient_
State_Code
1..1 Recipient State
Code
Mandato
ry
Enumerated List 29
Code/State Code of the
Recipient.
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/STATE_EN
Q
5.9 Recipient
_Pincode
0..1 Recipient PIN
Code
Optional Number (Length: 6) 560002 PIN code of the Recipient
locality.
In case of export, Pincode
need not be mentioned.
5.10 Country_C
ode_of_Ex
port
0..1 Country Code
of Export
Optional Enumerated List AN Code of country of export
as per ISO 3166-1 alpha-2 /
Indian Customs EDI
system.
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/COUNTRY_
ENQ
5.11 Recipient_
Phone
0..1 Recipient
Phone
Optional String (Max
length:12)
080222332
3
Contact number of the
Recipient
5.12 Recipient_e
mail_ID
0..1 Recipient e-
mail ID
Optional String (Max
length:100)
billing@x
yz.com
e-mail ID of the Recipient,
as per REGEX (Regular
Expressions) pattern
6. Payee
Informatio
n
0..1 Optiona
l
Header for Payee
Information
6.1 Payee_Nam
e
0..1 Payee Name Optional String (Max
length:100)
Ramesh K Name of the person to whom
payment is to be made
6.2 Payee_Ban
k_A
ccount_Nu
mber
0..1 Payee Bank
Account
Number
Optional String (Max
length:18)
386850174
7262
Bank Account Number of
Payee
6.3 Mode_of_P
ayment
0..1 Mode of
Payment
Optional String (Max
length:18)
Direct
Transfer
Mode of Payment:
Cash/Credit/Direct Transfer
etc.
6.4 Bank
_Branch_C
ode
0..1 Bank
Branch Code
Optional String (Max
length:11)
SBIN9876
543
Indian Financial System
Code (IFSC) of Payee’s
Bank Branch
6.5 Payment_T
erms
0..1 Payment
Terms
Optional String (Max
length:100)
Text Terms of Payment, if any,
with the Recipient can be
provided.
6.6 Payment_In
struction
0..1 Payment
Instruction
Optional String (Max
length:100)
Text Instruction, if any,
regarding payment can be
provided
6.7 Credit_Tra
nsfer_Term
s
0..1 Credit
Transfer
Terms
Optional String (Max
length:100)
Text Terms to specify credit
transfer payments.
6.8 Direct_Deb
it_Terms
0..1 Direct Debit
Terms
Optional String (Ma
x length:100)
Text Terms, if any, to specify a
direct debit.
6.9 Credit_Day
s
0..1 Credit Days Optional Numeric (Max
length:4)
30 Number of days within
which payment is due.
7. Delivery_I
nformation
0..1 Optiona
l
Header for Delivery
Information
7.1 Ship_To_D
etails
0..1 Ship To
Details
Optional Refer A 1.0 Details of location to
which the supply has to be
delivered.
7.2 Dispatch_F
rom_Detail
s
0..1 Dispatch
From Details
Optional Refer A 1.1 Details of location from
where Supply has to be
dispatched.
8. Invoice
Item
Details
1..n Man
datory
Header for Invoice Item
Details
8.1 Item_List 1..n Item List Mandat
ory
Refer A 1.2 Provides information about
the goods and services
being invoiced.
9. Document
Total
1..1
Man
datory
Header for Document
Total Details
9.1 Document_
Total_Deta
ils
1..1 Document
Total Details
Mandat
ory
Refer A 1.3 Details of document total
including taxes.
10. Extra
Informatio
n
0..1 Option
al
Header for Extra
Information
10.1 Tax_Schem
e
1..1 Tax Scheme Mandat
ory
String
(Max
length: 10)
GST To specify the tax/levy
applicable – GST (This
field is mandatory only if
this section is selected)
10.2 Remarks 0..1 Remarks
Optional String
(Max
length: 100)
New batch
Items
submitted
A textual note that gives
unstructured information
that is relevant to the
Invoice as a whole e.g.
reasons for any correction
or assignment note in case
the invoice has been
factored etc.
10.3 Port_Code 0..1 Port Code Optional Enumerated List
Alpha
numeric
In case of export/supply to
SEZ, port code can be
mentioned as per Indian
Customs EDI System
(ICES), if applicable and
available at the time of
reporting e-invoice.
Lists published and updated
from time to time at below
URLs:
EDI Port Codes:
https://www.icegate.gov.
in/Webappl/LOCATION
_ENQ
Non-EDI Port Codes:
https://www.icegate.gov.
in/Webappl/nonlocation
_det_all.jsp
10.4 Shipping_B
ill_Number
0..1 Shipping Bill
Number
Optional String (Max
length: 20)
Alpha
numeric
In case of export/supply to
SEZ, shipping bill number
as per Indian Customs EDI
System (ICES), can be
mentioned, if applicable
and available at the time of
reporting e-invoice.
10.5 Shipping_B
ill_Date
0..1 Shipping Bill
Date
Optional String(DD/M
M/YYYY)
03/12/2020 Date of Shipping Bill as per
Indian Customs EDI
System (ICES)
10.6 Export_Dut
y_Amount
0..1 Export Duty
Amount
Optional Number
(Max Length:
12,2)
1200000.50 Amount of Export Duty in
INR, if any, applicable (in
case of invoices for export)
10.7 Supplier_C
an_Opt_Re
fund
0..1 Supplier Can
Opt Refund
Optional String (Length: 1)
Y / N In case of deemed export
supplies, this field is for
mentioning whether
supplier can exercise the
option of claiming refund or
not.
10.8 ECOM_GS
TIN
0..1 e-Commerce
Operator’s
GSTIN
Optional String (Length:
15)
29ABCCR1
832C1CX
GSTIN of e-commerce
operator, if supply is made
through him/her.
11. Additional
_Supporti
ng_Docum
ents
0..n Optiona
l
Header for Additional
Supporting Documents
11.1 Additional_
Supportin
g_Docume
nts_URL
0..1 Additional
Supporting
Documents
URL
Optional String
(Max length: 100)
http://www.x
yz.com/abc
This is to enter URL
reference of additional
supporting documents, if
any.
11.2 Additional_
Supporting
_Document
s_base64
0..1 AdditionalSup
porting
Document in
base64
Optional String
(Max length:
1000)
Base 64
encoded
Document
This is to add any additional
document in PDF/Microsoft
Word in Base64 encoded
format.
11.3 Additional_
Information
0..1 Additional
Information
Optional String
(Max length:
1000)
Free text,
remarks,
identifiers,
etc.
Any additional
information, names, values,
data etc. that is specific for
the Supplier-Recipient
transaction e.g. CIN, trade-
specific information, Drug
Licence Reg. No.,
FOB/CIF etc.
12. E-way Bill
Details
0..1 Optiona
l
Header for e-way Bill
Details
12.1 Transporter
_ID
0..1 Transporter
ID
Option
al
String (Length:
15)
29AADFV75
89C1ZO
Registration / Enrolment
Number of the transporter
(This field is required if
Part-A of E-waybill has to
be generated)
12.2 Trans_Mod
e
0..1 Mode of
Transportation
Optional
Enumerated List 1/2/3/4 Option to be provided based
on mode of transport
available on e-Way Bill
Portal
1 for Road;
2 for Rail;
3 for Air;
4 for Ship
(This field is required if
Part-B of e-way bill is also
to be generated)
12.3 Trans_Dista
nce
1..1 Distance of
Transportation
Mandato
ry
Number (Max
length: 4)
200 Distance of Transportation
(This field is mandatory
only if this section is
selected)
12.4 Transporter
_Name
0..1 Transporter
Name
Optional String (Max
length: 100)
Sphurthi
Transporters
Name of the Transporter
12.5 Trans_Doc
_No.
0..1 Transport
Document
Number
Optional String (Max
length: 15)
As/34/746 Transport Document
Number
(This field is mandatory if
mode of Transport is Rail
or Air or Ship)
12.6 Trans_Doc
_Date
0..1 Transport
Document
Date
Optional String
(DD/MM/YYYY)
21/07/2019 Date of Transport
document.
(This field is mandatory if
mode of Transport is Rail
or Air or Ship)
12.7 Vehicle_No
.
0..1 Vehicle
Number
Optional String (Max.
length: 20)
KA12KA123
4 or
KA12K1234
or
KA123456
or KAR1234
Vehicle Registration
Number
(This field is mandatory if
mode of Transport is Road)
12.8 Vehicle_Ty
pe
0..1 Vehicle Type Optional Enumeration List
O / R To mention nature of
vehicle:
O: Over-Dimensional
Cargo
R: Regular
(This field is mandatory if
Part-B of e-way bill is also
to be generated)
A 1.0 Ship To
Details
0..1 Optiona
l
Header for Annexure A
1.0: Ship To Details
Sr.
No.
Parameter
Name
Cardi
nality
Description Whethe
r
optional
or
mandat
ory
Field
Specifications
Sample
Value
Explanatory Notes
A.1.0
.1
ShipTo_Le
gal_Name
1..1 Ship To Legal
Name
Mandato
ry
String
(Max length: 100)
ABC-1 Ltd. Legal Name of the entity to
whom the supplies are
shipped to.
(This field is mandatory
only if this section is
selected)
A.1.0
.2
ShipTo_Tra
de_Name
0..1 Ship To Trade
Name
Optional String
(Max length: 100)
XYZ-1 Trade Name of the entity to
whom the supplies are
shipped to.
A.1.0
.3
ShipTo_GS
TIN
0..1 Ship To
GSTIN
Optional String (Length:
15)
36AABCT22
23L1ZF
GSTIN of the entity to
whom the supplies are
shipped to.
A.1.0
.4
ShipTo_Ad
dress1
1..1 Ship To
Address1
Mandato
ry
String (Max
length: 100)
Flat No. 2,
Priya
Towers,
Omega Road,
Srinivasa
Nagar
Address 1 of the entity to
whom the supplies are
shipped to
(This field is mandatory
only if this section is
selected)
A.1.0
.5
ShipTo_Ad
dress2
0..1 Ship To
Address2
Optional String (Max
length: 100)
Flat No. 2,
Priya
Towers,
Omega Road,
Srinivasa
Nagar
Address 2, if any, of the
entity to whom the supplies
are shipped to
A.1.0
.6
ShipTo_Pla
ce
1..1 Ship To Place Mandato
ry
String (Max
length: 100)
Bangalore Place (City/Town/Village)
of entity to whom the
supplies are shipped to.
(This field is mandatory
only if this section is
selected)
A.1.0
.7
ShipTo_Pin
code
1..1 Ship To
Pincode
Mandato
ry
Number (Max
length: 6)
560001 PIN code of the location to
which the supplies are
shipped to.
(This field is mandatory
only if this section is
selected)
A.1.0
.8
Ship_To_St
ate_Code
1..1 Ship To State
Code
Mandato
ry
Enumerated List 29 Code/State Code (as per
GST System) to which the
supplies are shipped to.
List published and updated
from time to time at
https://www.icegate.gov.
in/Webappl/STATE_EN
Q
(This field is mandatory
only if this section is
selected)
A
1.1
Dispatch
From
Details
0..1
Optional
Header for Annexure A
1.1: Dispatch From
Details
Sr.
No.
Parameter
Name
Cardi
nality
Description Whethe
r
mandat
ory or
optional
Field Specific
ations
Sample
Value
Explanatory Notes
A.1.1
.1
DispatchFr
om_Name
1..1 Dispatch From
Name
Mandato
ry
String
(Max length:100)
XYZ-2 Name of the entity from
which goods are dispatched.
(This field is mandatory
only if this section is
selected)
A.1.1
.2
DispatchFr
om_Addres
s1
1..1 Dispatch From
Address1
Mandato
ry
String
(Max length: 100)
Building No.
4/2, Flat No.
3, Kakatiya
Apartments,
Vasanth
Nagar
Address 1 of the entity from
which goods are dispatched.
(This field is mandatory
only if this section is
selected)
A.1.1
.3
DispatchFr
om_Addres
s2
0..1 Dispatch From
Address2
Optional
String
(Max length: 100)
Building No.
4/2, Flat No.
3, Kakatiya
Apartments,
Vasanth
Nagar
Address 2 of the entity from
which goods are dispatched.
A.1.1
.4
DispatchFr
om_Place
1..1 Dispatch From
Place
Mandato
ry
String
(Max length: 100)
Bangalore Place (City/Town/Village)
of the entity from which
goods are dispatched.
(This field is mandatory
only if this section is
selected)
A.1.1
.5
DispatchFr
om_State_
Code
1..1 Dispatch From
State Code
Mandato
ry
Enumerated List 29 Code/State Code of the
entity (as per GST System),
from which goods are
dispatched.
List published and updated
from time to time at
https://www.icegate.gov.
in/Webappl/STATE_EN
Q
(This field is mandatory
only if this section is
selected)
A.1.1
.6
DispatchFr
om_Pincod
e
1..1 Dispatch From
Pincode
Mandato
ry
Number (Length:
6)
560087 Pincode of the locality of
entity from where goods are
dispatched.
(This field is mandatory
only if this section is
selected)
A 1.2 Item
Details
1..n Mandat
ory
Header for Annexure A
1.2: Item Details
Sr.
No.
Parameter
Name
Cardi
nality
Description Whethe
r
mandat
ory or
optional
Field
Specifications
Sample
Value
Explanatory Notes
A.1.2
.1
Sl_No. 1..1 Serial
Number
Mandato
ry
String (Max
length: 6)
1,2,3 Serial number of the item
A.1.2
.2
Item_Descr
iption
0..1 Item
Description
Optional
String (Max
length: 300)
Mobile Description of the item
A.1.2
.3
Is_Service 1..1 Service Mandato
ry
String (Length: 1)
Y/N Specify whether supply is
service or not.
A.1.2
.4
HSN_Code 1..1 HSN Code Mandato
ry
String (Max
length: 8)
1122 To enter applicable HSN /
SAC Code of Goods /
Service
A.1.2
.5
Batch
Details
0..1 Optional
Refer A 1.4
Some manufacturers may
mention batch details (in
Section A 1.4)
A.1.2
.6
Barcode 0..1 Barcode Optional
String (Max
length: 30)
b123 Barcode, if any, of the item.
A.1.2
.7
Quantity 0..1 Quantity Optional Number (Max
length: 10,3)
10 The quantity of items to be
mentioned in the invoice.
This is mandatory only in
case of goods.
A.1.2
.8
Free_Qty 0..1 Free Quantity Optional
Number (Max
length: 10,3)
99 Quantity of item(s), if any,
given free of charge (FOC)
A.1.2
.9
Unit_Of_M
easurement
0..1 Unit of
Measurement
Optional
String (Max
length: 8)
Box The Unit of Measurement
(UOM), if any, applicable
on invoiced goods.
A.1.2
.10
Item_Price 1..1 Item Price Mandato
ry
Number
(Max length :
12,3)
500.5 Price per unit item.
A.1.2
.11
Gross_Amo
unt
1..1 Gross
Amount
Mandato
ry
Number
(Max length :
12,2)
5000 The gross price of an item
(cost multiplied by quantity
- rounded off to 2 decimal),
exclusive of taxes.
A.1.2
.12
Item_Disco
unt_Amoun
t
0..1 Item Discount
Amount
Optional Number
(Max length: 12,2)
10.25 Discount amount, if any, for
the item.
A.1.2
.13
Pre_Tax_V
alue
0..1 Pre-Tax Value Optional Number
(Max length: 12,2)
99.00 If pre-tax value is different
from taxable value, mention
the pre-tax value and taxable
values separately.
In some cases, the pre-tax
value may be different from
taxable value.
For example, where old
goods are exchanged for
new ones (e.g. new phone
supplied for INR 20,000
along with exchange of old
phone, then pre-tax value
would be INR 20,000 and
taxable value would be INR
24,000, assuming exchange
value of old phone is 4,000.
Another example is in the
case of real estate where pre-
tax value may be different
from taxable value.
A.1.2
.14
Item_Taxab
le_Value
1..1 Item Taxable
Value
Mandato
ry
Number
(Max length: 12,2)
5000 This is the value on which
tax is computed. Value
cannot be negative.
A.1.2
.15
GST_Rate 1..1 GST Rate Mandato
ry
Number (Max
length: 3,3)
5 The GST rate, represented
as percentage that applies to
the invoiced item. It will be
IGST rate or sum of CGST
& SGST Rates.
A.1.2
.16
IGST_Amt 0..1 IGST Amount Optional Number
(Max Length:
12,2)
999.45 Amount of IGST payable
per item (rounded off to 2
decimals). If IGST is
reported, then CGST &
SGST/UTGST will be
blank. For taxable supplies,
either IGST or CGST
&SGST/UTGST should be
reported.
A.1.2
.17
CGST_Amt 0..1 CGST Amount Optional Number
(Max Length:
12,2)
650.00 Amount of CGST payable
per item (rounded off to 2
decimals).
If CGST is reported, then
SGST/UTGST has to be
reported and IGST will be
blank.
A.1.2
.18
SGST_UT
GST Amt
0..1 SGST/UTGST
Amount
Optional Number (Max
length: 12,2)
650.00 Amount of SGST/UTGST
payable per item(rounded
off to 2 decimals).
If SGST/UTGST is
reported, then CGST must
be reported and IGST will
be blank.
A1.2.
19
Comp_Cess
_Rate_Ad_
valorem
0..1 Compensation
Cess Rate,
Ad_Valorem
Optional Number
(Max length: 3,3)
2.5% Ad valorem Rate of GST
Compensation Cess,
applicable, if any
A1.2.
20
Comp_Cess
_Amt_
Ad_Valore
m
0..1 Compensation
Cess Amount,
Ad Valorem
Optional Number
(Max length: 12,2)
56.00 GST Compensation Cess
amount, ad valorem
(rounded off to 2 decimals)
(based on value of the item)
A1.2.
21
Comp_Cess
_Amt_Non
_Ad_Valor
em
0..1 Compensation
Cess Amount,
Non ad
valorem
Optional Number
(Max length:12,2)
23.00 GST Compensation Cess
amount, computed on the
basis other than value of
item (i.e. specific cess
amount computed based on
quantity, number etc.)
A1.2.
22
State_Cess
_Rate_ad_v
alorem
0..1 State Cess
Rate, Ad
Valorem
Optional Number
(Max length: 3,3)
1.5 % Ad valorem Rate of
State/UT Cess, applicable, if
any
A1.2.
23
State_Cess
_Amt_Ad_
Valorem
0..1 State Cess
Amount,
ad valorem
Optional Number
(Max
length: 12,2)
43.00 State/UT Cess amount, ad
valorem (based on value of
the item)
A1.2.
24
State_Cess
_Amt_Non
_Ad_Valor
em
0..1 State Cess
Amount,
non ad
valorem
Optional Number
(Max
length: 12,2)
12.00 State/UT Cess amount,
computed on the basis other
than value of item (i.e.
specific cess amount
computed based on
quantity, number etc.)
A.1.2
.25
Other_Char
ges_Item_L
evel
0..1 Other Charges
(item level)
Optional Number
(Max length: 12,2)
874.95 Any other charges
applicable at item level.
These may not be part of
taxable value, e.g. in case of
pure agent reimbursement.
A.1.2
.26
Purchase_O
rder_Line_
Reference
0..1 Purchase
Order Line
Reference
Optional String (Max
length: 50)
746/ABC/01 Reference of Purchase
Order Line
A.1.2
.27
Item_Total
_Amt
1..1 Item Total
Amount
Mandato
ry
Number
(Max length: 12,2)
5000 The item total value that
includes all taxes, cesses, as
well as other charges.
However, this value
excludes discount, if any.
A.1.2
.28
Origin_Cou
ntry_Code
0..1 Code of
Country of
Origin
Optional
Enumerated List DZ This is to specify country of
origin of the item, e.g.
mobile phone sold in India
could be manufactured in
other country;
Code of country of export as
per ISO 3166-1 alpha-2 /
Indian Customs EDI system
(ICES).
List published and updated
from time to time at
https://www.icegate.gov.i
n/Webappl/COUNTRY_
ENQ
A.1.2
.29
Unique_Se
rial_Numb
er
0..1 Unique Serial
Number
Optional String
(Max
length: 20)
553 Serial number, in case of
each item having a unique
number.
A.1.2
.30
Product_At
tribute_Det
ails
0..n
Optional
Refer A 1.5
Attribute details of product
A 1.3 Document
Total
Details
1..1
Mand
atory
Header for Annexure A
1.3: Document Total
Details
Sr.
No.
Parameter
Name
Cardi
nality
Description Wheth
er
manda
tory or
option
al
Field Specific
ations
Sample
Value
Explanatory Notes
A.1.3
.1
Taxable_V
alue_Total
1..1 Total Taxable
Value
Manda
tory
Number
(Max length: 14,2)
768439.35 This is the sum of the
taxable values of all the
items in the document.
A.1.3
.2
IGST_Amt
_Total
0..1 Total IGST
Amount
Option
al
Number (Max
length : 14,2)
265.50 Total IGST amount for the
invoice.
Appropriate taxes based on
rule will be applicable.
For example, either of
CGST & SGST/UTGST or
IGST will be mandatory.
As this is conditional
mandatory, it is marked as
‘optional’
A.1.3
.3
CGST_Am
_Total
0..1 Total CGST
Amount
Option
al
Number (Max
length: 14,2)
65.45 Total CGST amount for the
invoice.
Appropriate taxes based on
rule will be applicable.
For example, either of
CGST & SGST/UTGST or
IGST will be mandatory.
As this is conditional
mandatory, it is marked as
‘optional’
A.1.3
.4
SGST_UT
GST_Amt
_Total
0..1 Total
SGST/UTGS
T
Amount
Option
al
Number (Max
length : 14,2)
65.45 Total SGST/UTGST
amount for the invoice.
Appropriate taxes based on
rule will be applicable. For
example, either of CGST &
SGST/UTGST or IGST will
be mandatory.
As it is conditional
mandatory, it is marked as
‘optional’
A.1.3
.5
Comp_Ces
s_Amt_Tot
al
0..1 Total
Compensation
Cess Amount
Option
al
Number (Max
length : 14,2)
24.95 Total GST Compensation
Cess amount for the invoice
(ad valorem as well as non-
ad valorem)
A.1.3
.6
State_Cess
_Amt_Tota
l
0..1 Total State
Cess
Amount
Option
al
Number (Max
length : 14,2)
5.45 Total State cess amount for
the invoice (ad valorem as
well as non-ad valorem)
A.1.3.7 Discount_
Amt_Invoi
ce_Level
0..1 Invoice Level
Discount
Amount
Option
al
Number (Max
length: 14,2)
100.00 This is Discount Amount, if
any, applicable on total
invoice value
A.1.3.8 Other_Cha
rges_Invoi
ce_Level
0..1 Other Charges
(Invoice
Level)
Option
al
Number(Max
length: 14,2)
200.00 This is Other charges, if
any, applicable on total
invoice value
A.1.3.9 Round_Off
_Amount
0..1
Round Off
Amount
Option
al
Number
(Max length: 2,2)
31.21 This is round off amount of
total invoice value
A.1.
3.10
Total_Invo
ice_Value_
INR
1..1 Total Invoice
Value in INR
Manda
tory
Number (Max
length: 14,2)
745249678.5
0
The total value of invoice
including taxes/GST and
rounded to two decimals
maximum.
A.1.
3.11
Total_Invo
ice_Value_
FCNR
0..1 Total Invoice
Value in
FCNR
Option
al
Number (Max
length: 14,2)
$5729.65 The total value of invoice in
Additional Currency
A.1.3.
12
Paid_Amou
nt
0..1 Paid Amount Option
al
Number (Max
length:14,2)
8463.50 The amount, if any, which
has been paid in advance.
It must be rounded to
maximum 2 decimals.
A.1.3.
13
Amount_D
ue_
0..1 Amount Due Option
al
Number (Max
length:14,2)
98789.50 The outstanding amount due
for payment. It must be
rounded to maximum 2
decimals.
A 1.4 Batch
Details
0..1 Optio
nal
Header for Annexure A
1.4: Batch Details
Sr.
No.
Parameter
Name
Cardi
nality
Description Wheth
er
mand
atory
or
option
al
Field Specific
ations
Sample
Value
Explanatory Notes
A.1.4
.1
Batch_Nu
mber
1..1 Batch Number Manda
tory
String
(Max Length: 20)
673927 Certain set of manufacturers
may mention batch number
details. (This field is
mandatory only if this
section is selected)
A.1.4
.2
Batch_Exp
iry_ Date
0..1 Batch Expiry
Date
Option
al
String
(DD/MM/YYYY)
21/11/2019 Expiry Date of the Batch, if
any
A.1.4
.3
Warranty_
Date
0..1 Warranty Date Option
al
String
(DD/MM/YYYY)
21/11/2019 Warranty date for the Item,
if any.
A 1.5 Attribute
Details of
Item
0..n Optio
nal
Header for Annexure A
1.5: Attribute Details of
Item
Sr.
No.
Parameter
Name
Cardi
nality
Description Wheth
er
mand
atory
or
option
al
Field Specific
ations
Sample
Value
Explanatory notes
A.1.5
.1
Attribute_
Name
0..1 Attribute
Name
Option
al
String
(Max Length: 100)
Colour Attribute Name of the item.
A.1.5
.2
Attribute_
Value
0..1 Attribute
Value
Option
al
String
(Max Length: 100)
Red, green,
etc.
Attribute Value of item.”.
[F. No. CBEC-20/13/01/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R. 610(E), dated the 19
th
June, 2017 and last amended vide
notification No. 58/2020 - Central Tax, dated the 01
st
July, 2020, published vide number G.S.R.
426(E), dated the 01
st
July, 2020.
