[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. 02/2020 – Central Tax
New Delhi, the 01
st
January, 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 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 (Amendment) Rules,
2020.
(2) Save as otherwise provided in these rules, 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 (hereinafter referred to as the said
rules), in rule 117,-
(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
(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 occurance of field in the schema. Below are the 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 repated many times. For example: Previous invoice reference is optional but if required one can
mention many previous invoice reference.
FORM GST INV – 1
(See rules 48)
S
No
Technical Field
name
Cardi
nalit
y
Small
Description
of the field
Is it
Mand
atory
on
invoic
e?
Technic
al Field
Specific
ations
Sample Value of the field Explanatory Notes of the Field
0 Version 1..1 Version
number
Mand
atory
string(M
ax
length:1
0)
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
Refernce
Number
Mand
atory
string(M
ax
length:5
0)
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
Mand
atory
string(M
ax
length:1
0)
B2B/B2C/SEZWP/SEZWOP/EXP
WP/EXPWOP/DEXP/ISD/BOS/D
C
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 can be mentionted as type and
based on that some fields will become
optional. Detail JSON schema will mention
these details later.
3 Invoice_Subtype_co
de
1..1 Sub_Code
for Invoice
type
Mand
atory
Drop
Down
Regular / CreditNote /
DebitNote
Type of the Document
Can be used as Regular for Bill of Supply
and Delivery Challan etc
4 InvoiceNum 1..1 Invoice
number
Mand
atory
string(M
ax
length:1
6)
Sa/1/2019 It will be as per invoice number rule
mentionted in CGST/SGST rule. Rule to be
checked.
5 InvoiceDate 1..1 Invoice Date Mand
atory
string
(DD/M
M/YYYY)
21/7/2019 The date when the Invoice was issued.
Format "DD/MM/YYYY"
6 Invoice_currency_co
de
1..1 Currency
code
Optio
nal
string(M
ax
length:1
6)
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
option
al
Charact
er
Y Is the liability payable under reverse charge
8 Delivery_or_Invo
ice_Period
0..1 Opti
onal
9 Invoice_Period_Star
t_Date
1..1 Invoice
period start
date
Mand
atory
(if this
sectio
n is
select
ed or
used)
string
(DD/M
M/YYYY)
21-07-19
10 Invoice_Period_End
_Date
1..1 Invoice
Period End
date
Mand
atory
(if this
sectio
n is
select
ed or
used)
string
(DD/M
M/YYYY)
21-07-19
11 Order and Sales
Order Reference
0..1 Opti
onal
12 Preceding Invoice
Reference
0..n
13 Preceeding_Invoice
_Number
1..1 Detail of
Base Invoice
which is
being
amended by
subsequent
document
Mand
atory
(if this
sectio
n is
select
ed or
used)
string(M
ax
length:1
6)
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 requried
under GST
14 Invoice_Document_
Reference
1.1 Invoice
reference
Optio
nal
string(M
ax
length:2
0)
KOL01 This reference is kept for user to provide
any additional fields for eg., some branch,
their user id, their employee id, sales centre
reference etc.
15 Preceeding_Invoice
_Date
1..1 Date of
Invoice
Mand
atory
(if this
sectio
n is
select
ed or
used)
string
(DD/M
M/YYYY)
21-07-19
16 Other References 0..1
17 Receipt_Advice_Ref
erence
0..1 Terms
reference
Optio
nal
string(M
ax
length:2
CREDIT30 This reference is kept for user to provide
their receipt advice details to their
customer.
0)
18 Tender_or_Lot_Refe
rence
0..1 Lot / Batch
Reference
Optio
nal
string(M
ax
length:2
0)
TENDERJAN2020 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
Optio
nal
string(M
ax
length:2
0)
CONT23072019 This reference is kept for mentioning
contract number if supplies are made under
any specific Contract
20 External_Reference 0..1 Any other
reference
Optio
nal
string(M
ax
length:2
0)
EXT23222 An additional field for provision of any
additional reference number for such
supply.
21 Project_Reference 0..1 Project
Reference
Optio
nal
string(M
ax
length:2
0)
PJTCODE01 This reference is kept for mentioning
Project number if supplies are made under
any specific Project
22 RefNum 0..1 Vendor PO
Reference
number
Optio
nal
string(M
ax
length:1
6)
Vendor PO /1 0
23 RefDate 0..1 Vendor PO
Reference
date
Optio
nal
string
(DD/M
M/YYYY)
21-07-19 00-01-00
24 Supplier
Information
1..1 Man
dator
y
A group of business terms providing
information about the Supplier.
25 Supplier_Legal_N
ame
1..
1
Supplier_Le
gal_Name
Mand
atory
string(M
ax
length:1
00)
The Institute of Charetred
Accountants of India
Name as appearing in PAN of the Supplier
26 Supplier_trading_
name
0..
1
Trade Name
of Supplier
Optio
nal
string(M
ax
length:1
00)
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
Mand
atory
Alphanu
meric
with 15
characte
rs
29AADFV7589C1ZO GSTIN of the supplier
28 Supplier_Address
1
1..
1
Supplier
address1
Mand
atory
string(M
ax
length:1
00)
Vasanth Nagar Address of the Supplier
29 Supplier_Address
2
0..
1
Supplier
address 2
Optio
nal
string(M
ax
length:1
00)
Bangalore City of the Supplier
30 Supplier_City 1..
1
Supplier
address 2
Optio
nal
string(M
ax
length:5
0)
Bangalore City of the Supplier
31 Supplier_State 1..
1
Place Mand
atory
string(M
ax
length:5
0)
Karnataka State of the Supplier
32 Supplier_Pincode 1..
1
Pincode Mand
atory
string(M
ax
length:6
)
560087 Pincode of the Supplier
33 Supplier_Phone 0..
1
Phone Optio
nal
string(M
ax
length:1
2)
9999999999 Contact number of the Supplier
34 Supplier_Email 0..
1
eMail id Optio
nal
string(M
ax
length:5
0) Supplier@icai.com
Email id of the Supplier.
35 Buyer
Information
1..1 Man
dator
y
Header for Buyer information
36 Billing_Name 1..
1
Buyer Legal
name
Mand
atory
string(M
ax
length:1
00)
Adarsha It will be legal name of buyer
37 Billing_Trade_Na
me
1..
1
Buyer Legal
name
Mand
atory
string(M
ax
length:1
00)
Adarsha It will be Trade Name of buyer
38 Billing_GSTIN 1..
1
GSTIN Mand
atory
string(M
ax
length:1
5)
29AACCR7832C1ZD GSTIN of the Buyer
39 Billing_POS 1..
1
State code Mand
atory
String(M
ax
length:2
29 Place of supply code of Supply
)
40 Billing_Address1 1..
1
Address1 Mand
atory
string(M
ax
length:1
00)
Address Address of the Buyer
41 Billing_Address2 0..
1
Address2 option
al
string(M
ax
length:1
00)
Address Address of the Buyer
42 Billing_State 1..
1
Place Mand
atory
string(M
ax
length:5
0)
Bangalore State of the Buyer
43 Billing_Pincode 1..
1
pincode Mand
atory
string(M
ax
length:6
)
560002 Pincode of the Buyer
44 Billing_Phone 0..
1
Phone
number
Optio
nal
string(M
ax
length:1
2)
080 2223323 contact number of the Buyer
45 Billing_Email 0..
1
eMail id Optio
nal
string(M
ax
length:5
0)
billing@icai.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 optio
nal
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 Mand
atory
string(M
ax
length:1
00)
Name of the person to whom payment is to
be made
48 Payee_Financial_
Account
1..1 Account
Number
Mand
atory
string(M
ax
length:1
8)
Account number of Payee
49 ModeofPayment 1..1 Payment
mode
Mand
atory
string(M
ax
length:6
)
Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer
50 Financial_Institution
_Branch
1..1 Financial
Institution
Branch (IFSC
Code)
Mand
atory
string(M
ax
length:1
1)
A group of business terms to specify Branch
of Payee
51 Payment_Terms 0..1 Payment
Terms
Optio
nal
string(M
ax
length:5
0)
Terms of Payment with the recipient if to
be provided
52 Payment_Instructio
n
0..1 Payment
Instruction
Optio
nal
string(M
ax
length:5
0)
A group of business terms providing
information about the payment.
53 Credit_Transfer 0..1 Optio
nal
string(M
ax
length:5
0)
A group of business terms to specify credit
transfer payments.
54 Direct_Debit 0..1 Optio
nal
string(M
ax
length:5
0)
A group of business terms to specify a
direct debit.
55 CreditDays 0..1 Due date of
Credit
Optio
nal
Numeric
(Min
length:1
Max
length:3
)
30-11-2019 The date when the payment is due. Format
"DD-MM-YYYY".
56 Delivery_Inform
ation
1..1 Man
dator
y
A group of business terms providing
information about where and when the
goods and services invoiced are delivered.
57 DispatchFromDet
ails
1..
1
DISPATCH
from details
Mand
atory
Refer A 1.1
58 ECOM_GSTIN 0..1 eCommerce
GSTIN
Optio
nal
string(
Max
length:
15)
Mention og E commerce operator is supply
is made through him
59 ECOM_POS 0..1 State code Optio
nal
String(
Max
length:
2)
29 Mention og E commerce operator is supply
is made through him
60 Invoice Item
Details
1..n Man
dator
y
61 List {items} Items Mand
atory
Refer A 1.2 A group of business terms providing
information about the goods and services
invoiced.
62 Document Total 1..1 Man
dator
y
63 TotalDetails 1..1 Bill
TotalDetails
Mand
atory
Refer A 1.3
0
64 Tax_Total 1..1 Total Tax
Amount
Mand
atory
Decima
l (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_Invoice_lin
e_net_amount
0..1 Item level
net amount
option
al
Decima
l (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_leve
l
0..1 total
discount
option
al
Decima
l (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
option
al
Decima
l (10,2)
Sum of all charges on document level in the
Invoice. Must be rounded to maximum 2
decimals.
68 PreTaxDetails Break up of
the tax rate
at invoice
level
Optio
nal
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
Mand
atory
Decima
l (10,2)
The sum of amounts which have been paid
in advance. Must be rounded to maximum
2 decimals.
70 Amount_due_for_p
ayment
1..1 Payment
Due
Mand
atory
Decima
l (10,2)
The outstanding amount that is requested
to be paid. Must be rounded to maximum 2
decimals.
71 Extra
Information
0..1 Optio
nal
72 Tax_Scheme 1..1 GST, Excise,
Custom,
VAT eyc.
Mand
atory
string(
Max
length:
4)
GST,CUST, VAT etc.. Mandatory element. Use “GST”
73 Remarks 0..1 Remarks/No
te
Optio
nal
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_Supporti
ng_Documents
0..n optio
nal
75 Additional_Supporti
ng_Documents_url
0..1 Supporting
document
URLs
option
al
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_Supporti
ng_Documents
0..1 Supporting
document in
base64
format.
option
al
string(
Max
length:
1000)
A group of business terms providing
information about additional supporting
documents substantiating the claims made
in the Invoice. The additional supporting
documents can be used for both
referencing a document number which is
expected to be known by the 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
option
al
Decima
l (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 Opti
onal
79 Transporter ID 1..1 Transporter
Id
Optio
nal
Alphan
umeric
with 15
charact
ers
29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1
80 transMode 1..1 Mode of
transportati
on
Road /
Rail /
Air /
Ship
Drop
Down -
Fixed
1/2/3/4
81 transDistance 1..1 Distance of
transportati
on
Decima
l (10,2)
20
82 transporterName 0..1 Transporter
Name
string(
Max
length:
100)
SPURTHI R
83 transDocNo 0..1 Transporter
Doc No
TA120; Mandatory if the mode of transport
is other than by Road
84 transDocDate 0..1 Transporter
Doc Date
string
(DD/M
M/YYY
Y)
21-07-2019 20/9/2017
85 vehicleNo 1..1 Vehicle No Optio
nal
string(
Max
length:
20)
KA12KA1234 or KA12K1234 or KA123456
or KAR1234
86 Signature Detials 0..1 Man
dator
y
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 ShipTo
Details
0..1
S
No
Parameter Name Description Field
Specifi
cations
Sample Value
1 ShippingTo_Name 1..1 ShippingTo_
Legal_Name
Mand
atory
string(
Max
length:
Adarsha A group of business terms providing
information about the address to which
goods and services invoiced were or are
60) delivered.
1 ShippingTo_Name 1..1 ShippingTo_
Trade_Nam
e
Mand
atory
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 ShippingTo_GSTIN 1..1 ShippingTo_
GSTIN
Mand
atory
string(
Max
length:
100)
36AABCT2223L1ZF A group of business terms providing
information about the address to which
goods and services invoiced were or are
delivered.
3 ShippingTo_Address
1
1..1 ShippingTo_
Address1
Mand
atory
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 ShippingTo_Address
2
0..1 ShippingTo_
Address2
Optio
nal
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
Optio
nal
string(
Max
length:
50)
Bangalore A group of business terms providing
information about the address to which
goods and services invoiced were or are
delivered.
6 ShippingTo_Pincode 1..1 ShippingTo_
Pincode
Mand
atory
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 ShippintTo_State 1..1 ShippintTo_
State
Mand
atory
string(
Max
length:
100)
Karnataka A group of business terms providing
information about the address to which
goods and services invoiced were or are
delivered.
8 SubsupplyType Supply Type Mand
atory
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 TransactionMode Transacion
Mode
Mand
atory
String(
Max
length:
2)
Regula/BilTo/ShipTo A group of business terms providing
information about the address to which
goods and services invoiced were or are
delivered.
A 1.1 DispatchFrom Details
S
No
Parameter Name Description Field
Specifi
cations
Sample Value
1 Company_Name 1..1 Company_N
ame
Mand
atory
string(
Max
length:
60)
ICAI Detail of person and address wherefrom
goods are dispatched.
2 Address1 1..1 Address1 Mand
atory
string(
Max
length:
100)
Vasanth Nagar Detail of person and address wherefrom
goods are dispatched.
2 Address2 0..1 Address2 Optio
nal
string(
Max
length:
100)
Millers Road Detail of person and address wherefrom
goods are dispatched.
3 City 1..1 Place Optio
nal
string(
Max
length:
100)
Bangalore Detail of person and address wherefrom
goods are dispatched.
4 State 1..1 State Mand
atory
String(
Max
length:
2)
Karnataka Detail of person and address wherefrom
goods are dispatched.
5 Pincode 1..1 Pincode Mand
atory
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
Specifi
cations
Sample Value
1 SLNO 1..1 Serial
Number
Mand
atory
int 1,2,3
2 Item Description 0..1 Item
description
option
al
string(
Max
length:
300)
Mobile The identification scheme identifier of the
Item classification identifier
3 ISService 0..1 ISService Optio
nal
Charact
er
Y/N Specify whether supply is that of Services or
not
4 HSN code 0..1 HSN code Optio
nal
string(
Max
length:
8)
1122 A code for classifying the item by its type or
nature.
5 Batch 0..1 ... Optio
nal
Refer
A 1.3.1
galaxy Batch number details are important to be
mentioned for certain set of manufacturers
6 Barcode 0..1 ItemBarcde Optio
nal
string(
Max
b123 Barcoding if to be provided need to be
specified
length:
30)
7 Quantity 1..1 Quantity Mand
atory
Decima
l (13,3)
10 The quantity of items (goods or services)
that is charged in the Invoice line.
8 FreeQty 0..1 free
quantity
Optio
nal
Decima
l (13,3)
1 Detail of any FOC item
9 UQC 0..1 uom Optio
nal
string(
Max
length:
8)
Box The unit of measure that applies to the
invoiced quantity. Codes for unit of
packaging from UNECE Recommendation
No. 21 can be used in accordance with the
descriptions in the "Intro" section of
UN/ECE Recommendation 20, Revision 11
(2015): The 2 character alphanumeric code
values in UNECE Recommendation 21 shall
be used. To avoid duplication with existing
code values in UNECE Recommendation No.
20, each code value from UNECE
Recommendation 21 shall be prefixed with
an “X”, resulting in a 3 alphanumeric code
when used as a unit of measure.
10 Rate 1..1 Item Rate
per quantity
Mand
atory
Decima
l (10,2)
500.5 The number of item units to which the price
applies.
11 GrossAmount 1..1 gross
amount
Optio
nal
Decima
l (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 DiscountAmount 0..1 discount
amount
Optio
nal
Decima
l (10,2)
The total discount subtracted from the Item
gross price to calculate the Item net price.
13 PreTaxAmount 0..1 Pretax Optio
nal
Decima
l (10,2)
50 This is the Value after the Tax. Ideally this
would be taxable value in most cases, when
ever there is a change in the assesseable
value then pretax amount should be used
for.
14 AssesseebleValue 1..1 net amount Mand
atory
Decima
l (13,2)
5000 The unit price, exclusive of GST, before
subtracting Item price discount, can not be
negative
15 GST Rate 1..1 Rate Mand
atory
Decima
l(3,2)
5 The GST rate, represented as percentage
that applies to the invoiced item.
16 Iamt 0..1 IGST
Amount as
per item
Mand
atory
Decima
l(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
Mand
atory
Decima
l(11,2)
650.00
18 Samt 0..1 SGST
Amount as
per item
Mand
atory
Decima
l(11,2)
650.00
19 Csamt 0..1 CESS
Amount as
per item
Optio
nal
Decima
l(11,2)
65.00
20 StateCessAmt 0..1 State cess
amount as
per item
Optio
nal
Decima
l(11,2)
65.00
21 OtherCharges 0..1 Other if any Optio
nal
Decima
l(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_a
mount
0..1 Invoice line
Net Amount
Optio
nal
Decima
l(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_Refere
nce
0..1 Reference
to purchase
order
option
al
String
(50)
Reference of purchase order.
24 ItemTotal 1..1 net amount Optio
nal
Decima
l (13,2)
5000 A group of business terms providing the
monetary totals for the Invoice.
25 Origin_Country 0..1 Origin
country of
item
option
al
String(
Max
length:
2)
This is to specify item origin country like
mobile phone sold in India could be
manufactured in China.
26 SerialNoDetails 0..1 ... Optio
nal
Refer A 1.3.2
A 1.3 Total
Details
1..1 Mand
atory
S
No
Parameter Name Description Field
Specifi
cations
Sample Value
1 IGSTValue 0..1 IGST
Amount as
per invoice
Optio
nal
Decima
l(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 mentionted against all
taxes.
2 CGSTValue 0..1 CGST
Amount as
per invoice
Optio
nal
Decima
l(11,2)
Taxable value as per Act to be specified
3 SGSTValue 0..1 SGST
Amount as
per invoice
Optio
nal
Decima
l(11,2)
Taxable value as per Act to be specified
4 CESSValue 0..1 cess
Amount as
per invoice
Optio
nal
Decima
l(11,2)
Taxable value as per Act to be specified
5 StateCessValue 0..1 State cess
Amount as
per invoice
Optio
nal
Decima
l(11,2)
Taxable value as per Act to be specified
6 Rate 0..1 Tax Rate Optio
nal
Decima
l(11,2)
Tax Rate
7 Freight 0..1 Charges Optio
nal
Decima
l(11,2)
8 Insurance 0..1 Charges Optio
nal
Decima
l(11,2)
9 Packaging and
Forwarding
0..1 Charges Optio
nal
Decima
l(11,2)
10 Other Charges 0..1 Pretax/post
charges
Optio
nal
Decima
l(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 Roundoff 0..1 roundoff
value
Optio
nal
Decima
l(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
Mand
atory
Decima
l(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
Specifi
cations
Sample Value
1 BatchName 1..1 Batch
number/na
me
Mand
atory
string(
Max
length:
20)
Batch number details are important to be
mentioned for certain set of manufacturers
2 BatchExpiry Date 0..1 Expiry Date option
al
string
(DD/M
M/YYY
Y)
Expiry Date of the Batch
3 WarrantyDate 0..1 Warranty
Date
Optio
nal
string
(DD/M
M/YYY
Y)
Warranty Date of the ITEM
A 1.3.2 Serial
Number Details
0..1
S
No
Parameter Name Description Field
Specifi
cations
Sample Value
1 SerialNumber 1..1 Serial
Number in
case of each
item having
unique
number
Optio
nal
string(
Max
length:
15)
0
2 OtherDetail1 0..1 other detail
of serial
number
Optio
nal
string(
Max
length:
10)
0
3 OtherDetail2 0..1 other detail
of serial
number
Optio
nal
string(
Max
length:
10)
0
A 1.3.3 PreTax
Details
S
No
Parameter Name Description Field
Specifi
cations
Sample Value
1 Pretax Particulars Pretax
ledger/parti
culars
Optio
nal
string(
Max
length:
100)
0
2 TaxOn Pretax on
gross
amount or
any other
Optio
nal
Decima
l(11,2)
0
3 Amount Amount Optio
nal
Decima
l(11,2)
0
”.
[F. No. 20/06/07/2019 – GST (Pt. II)]
(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,
vide number G.S.R. 610 (E), dated the 19
th
June, 2017 and last amended vide notification No.
75/2019 - Central Tax, dated the 26
th
December, 2019, published vide number G.S.R. 954
(E), dated the 26
th
December, 2019.
