Notification no 02/2020 Central Tax date on 01st January, 2020, GST

Posted on 13 June 2022 Category : Notifications

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amended by

n is

expansion of e versions of Credit notes,

subsequent

select

Debit Notes and other documents requried

document

ed or

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used)

Invoice_Document_

1.1

Invoice

Optio

string(M

KOL01

This reference is kept for user to provide

Reference

reference

nal

any additional fields for eg., some branch,

length:2

their user id, their employee id, sales centre

reference etc.

Preceeding_Invoice

1..1

Date of

Mand

string

21-07-19

_Date

Invoice

atory

(DD/M

(if this

M/YYYY)

sectio

n is

select

ed or

used)

Other References

0..1

Receipt_Advice_Ref

0..1

Terms

Optio

string(M

CREDIT30

This reference is kept for user to provide

erence

reference

nal

their receipt advice details to their

length:2

customer.

Tender_or_Lot_Refe

0..1

Lot / Batch

Optio

string(M

TENDERJAN2020

This reference is kept for mentioning

rence

Reference

nal

number or detail of Lot or Tender if

length:2

supplies are made under such Lot or tender

Contract_Reference

0..1

Contract

Optio

string(M

CONT23072019

This reference is kept for mentioning

Number

nal

contract number if supplies are made under

length:2

any specific Contract

External_Reference

0..1

Any other

Optio

string(M

EXT23222

An additional field for provision of any

reference

nal

additional reference number for such

length:2

supply.

Project_Reference

0..1

Project

Optio

string(M

PJTCODE01

This reference is kept for mentioning

Reference

nal

Project number if supplies are made under

length:2

any specific Project

RefNum

0..1

Vendor PO

Optio

string(M

Vendor PO /1

Reference

nal

number

length:1

information about where and when the

goods and services invoiced are delivered.

DispatchFromDet

1..

DISPATCH

Mand

Refer A 1.1

ails

from details

RefDate

0..1

Vendor PO

Optio

string

21-07-19

00-01-00

Reference

nal

(DD/M

date

M/YYYY)

Supplier

1..1

Man

A group of business terms providing

Information

dator

information about the Supplier.

<td valign=

Supplier_Legal_N

1..

Supplier_Le

Mand

string(M

The Institute of Charetred

Name as appearing in PAN of the Supplier

ame

gal_Name

atory

Accountants of India

length:1

00)

Supplier_trading_

0..

Trade Name

Optio

string(M

ICAI

A name by which the Supplier is known,

name

of Supplier

nal

other than Supplier name (also known as

length:1

Business name).

00)

Supplier_GSTIN

1..

Gstin of the

Mand

Alphanu

29AADFV7589C1ZO

GSTIN of the supplier

Supplier

atory

meric

with 15

characte

Supplier_Address

1..

Supplier

Mand

string(M

Vasanth Nagar

Address of the Supplier

address1

atory

length:1

00)

Supplier_Address

0..

Supplier

Optio

string(M

Bangalore

City of the Supplier

address 2

nal

atory

ECOM_GSTIN

0..1

eCommerce

Optio

string(

Mention og E commerce operator is supply

GSTIN

nal

Max

is made through him

length:

15)

ECOM_POS

0..1

State code

Optio

String(

Mention og E commerce operator is supply

nbsp;

Supplier@icai.com

Buyer

1..1

Man

Header for Buyer information

Information

dator

Billing_Name

1..

Buyer Legal

Mand

string(M

Adarsha

It will be legal name of buyer

name

atory

length:1

00)

Billing_Trade_Na

1..

Buyer Legal

Mand

string(M

Adarsha

It will be Trade Name of buyer

name

atory

length:1

00)

Billing_GSTIN

1..

GSTIN

Mand

string(M

29AACCR7832C1ZD

GSTIN of the Buyer

atory

length:1

Billing_POS

1..

State code

Mand

String(M

Place of supply code of Supply

atory

length:2

						)

40	Billing_Address1		1..	Address1	Mand	string(M	Address	Address of the Buyer
		1			atory	ax
						length:1
						00)
41	Billing_Address2		0..	Address2	option	string(M	Address	Address of the Buyer
		1			al	ax
						length:1
						00)
42	Billing_State		1..	Place	Mand	string(M	Bangalore	State of the Buyer
		1			atory	ax
						length:5
						0)
43	Billing_Pincode		1..	pincode	Mand	string(M	560002	Pincode of the Buyer
		1			atory	ax
						length:6
						)
44	Billing_Phone		0..	Phone	Optio	string(M	080 2223323	contact number of the Buyer
		1		Learn Exports Imports Free, Click here Click here to know GST rate of your goods or service What is IGST in brief? What is CGST in brief? Difference between GST and SGST Difference between GST and CGST Does GST registration number of my firm change time to time in India? Is GST registration required for a public sector undertaking? Is amendment of GST registration allowed in India? Cancellation of GST registration in India Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents Job work procedure, Section 143 of CGST Act, 2017 Section 139 of CGST Act, 2017 Migration of existing taxpayers Meaning of term Inter-State Goods and Service Tax (IGST) under GST Inter and Intra State Level tax under GST What is Integrated Tax under GST Meaning of term Inspection and Search under GST Seized Goods under GST Master prepaid house prepaid Material used for testing is eligible for Modvat Mode of payments in international trade Mode of transport under EX WORKS/FCA/CPT/CIP/DAT/DAP/DDP/FAS/FOB/CFR/CIF MSDS Material Safety Data Sheet Multiple Country Textile Declaration Negotiation procedures and formalities of export bills Non receipt of Cargo Arrival Notice, Can importer sue against shipping company OBJECTIVES OF CUSTOMS CONTROL for EXPORT GOODS OBL not released OBL not surrendered no telex release Office to contact Phytosanitary inspection in India Offices to obtain RCMC Who can inspect import cargo in US

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number

nal

length:1

Billing_Email

0..

eMail id

Optio

string(M

billing@icai.com

Email id of the buyer. This should be

nal

provided to help E-Invoicing system to

length:5

receive this invoice on mail.

Payee

0..1

optio

Header for Payee Information - person to

Information

nal

whom amount is payable. Optional for

&nottom" width="57">

length:1

00)

Supplier_City

1..

Supplier

Optio

string(M

Bangalore

City of the Supplier

address 2

nal

length:5

Supplier_State

1..

Place

Mand

string(M

Karnataka

State of the Supplier

atory

length:5

Supplier_Pincode

nal

Max

is made through him

length:

Invoice Item

1..n

Man

Details

dator

List {items}

Items

Mand

Refer A 1.2

A group of business terms providing

atory

information about the goods and services

invoiced.

Document Total

1..1

Man

dator

bsp;

cases where payment is to be made to a

(Seller payment

person other than Supplier

information)

Payee_Name

1..

Payee name

Mand

string(M

Name of the person to whom payment is to

atory

be made

length:1

00)

Payee_Financial_

1..1

Account

Mand

string(M

Account number of Payee

Account

Number

atory

length:1

ModeofPayment

1..1

Payment

Mand

string(M

Cash/Credit/Direct Transfer

mode

atory

length:6

)

Financial_Institution

1..1

Financial

Mand

string(M

A group of business terms to specify Branch

_Branch

Institution

atory

of Payee

Branch (IFSC

Code)

Central Tax Notification No 02 of 2020 dt 01st January, 2020 under GST

Seeks to make amendment (2020) to CGST Rules.

The extract of GST Notification No. 02/2020- Central Tax is given below:

Notification No. 02/2020- Central Tax, GST

[To be published i

TotalDetails

1..1

Bill

Mand

Refer A 1.3

TotalDetails

atory

Tax_Total

1..1

Total Tax

Mand

Decima

When tax currency code is provided, two

Amount

atory

l (10,2)

instances of the tax total must be present,

but only one with tax subtotal.

Sum_of_Invoice_lin

0..1

Item level

option

1..

Pincode

Mand

string(M

560087

Pincode of the Supplier

atory

length:6

)

Supplier_Phone

0..

Phone

Optio

string(M

9999999999

Contact number of the Supplier

nal

length:1

Supplier_Email

0..

eMail id

Optio

string(M

Email id of the Supplier.

nal

length:5

&n="bottom" width="7">

Decima

Sum of all Invoice line net amounts in the

e_net_amount

net amount

l (10,2)

Invoice. Must be rounded to maximum 2

decimals.

Sum_of_allowances

0..1

total

option

Decima

Sum of all allowances on document level in

_on_document_leve

discount

l (10,2)

the Invoice. Must be rounded to maximum

2 decimals.

Sum_of_charges_on

0..1

total other

option

Decima

Sum of all charges on document level in the

_document_level

charges

l (10,2)

Invoice. Must be rounded to maximum 2

decimals.

PreTaxDetails

Break up of

Optio

Refer A 1.3

the tax rate

nal

The total amount of the Invoice without

at invoice

GST. Must be rounded to maximum 2

level

decimals.

Paid_amount

1..1

Paid

Mand

Decima

The sum of amounts which have been paid

amount

atory

l (10,2)

in advance. Must be rounded to maximum

2 decimals.

70	Amount_due_for_p		1..1	Payment	Mand	Decima		The outstanding amount that is requested
	ayment			Due	atory	l (10,2)		to be paid. Must be rounded to maximum 2
								decimals.
71		Extra	0..1		Optio
		Information			nal
		Information

72	Tax_Scheme		1..1	GST, Excise,	Mand	string(	GST,CUST, VAT etc..	Mandatory element. Use “GST”
				Custom,	atory	Max
				VAT eyc.		length:
						4)
73	Remarks		0..1	Remarks/No	Optio	string(	New batch Items submitted	A textual note that gives unstructured
				te	nal	Max		information that is relevant to the Invoice
						length:		as a whole.Such as the reason for any
						100)		correction or assignment note in case the
								invoice has been factored.
74		Additional_Supporti	0..n		optio
		ng_Documents			nal
		ng_Documents			nal
75	Additional_Supporti		0..1	Supporting	option	string(		A group of business terms providing
	ng_Documents_url			document	al	Max		information about additional supporting
				URLs		length:		documents substantiating the claims made
						100)		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).

Additional_Supporti

0..1

Supporting

option

string(

A group of business terms providing

ng_Documents

document in

Max

information about additional supporting

base64

length:

documents substantiating the claims made

format.

1000)

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).

Invoice_Allowances

0..1

Total Value

option

Decima

A group of business terms providing

_or_Charges

l (10,2)

information about allowances or charges

allowances

applicable at invoice level as sometime

and charges

discount or charges may be applicable on

at invoice

invoice level not on line item level.

level

Eway Bill Details

0..1

Opti

onal

Transporter ID

1..1

Transporter

Optio

Alphan

29AADFV7589C1ZO

GSTIN :: 29AMRPV8729L1Z1

nal

umeric

with 15

charact

ers

transMode

1..1

Mode of

Road /

Drop

1/2/3/4

transportati

Rail /

Down -

Air /

Fixed

Ship

transDistance

1..1

Distance of

Decima

transportati

l (10,2)

82	transporterName	0..1	Transporter		string(		SPURTHI R
			Name		Max
					length:
					100)
83	transDocNo	0..1	Transporter				TA120; Mandatory if the mode of transport
			Doc No				is other than by Road
84	transDocDate	0..1	Transporter		string	21-07-2019	20/9/2017
			Doc Date		(DD/M
					M/YYY
					Y)
85	vehicleNo	1..1	Vehicle No	Optio	string(		KA12KA1234 or KA12K1234 or KA123456
				nal	Max		or KAR1234
					length:
					20)

Signature Detials

0..1

Man

dator

DSC

1..1

Digital

DSC KEY Hash

an optional field since it is signed by the

Signature of

GSTN Portal also and data travels thry

the

secured platform

Document

A 1.0

ShipTo

0..1

Details

Parameter Name

Description

Field

Sample Value

Specifi

cations

ShippingTo_Name

1..1

ShippingTo_

Mand

string(

Adarsha

A group of business terms providing

Legal_Name

atory

Max

information about the address to which

length:

goods and services invoiced were or are

60)

delivered.

ShippingTo_Name

1..1

ShippingTo_

Mand

string(

Adarsha

A group of business terms providing

Trade_Nam

atory

Max

information about the address to which

length:

goods and services invoiced were or are

60)

delivered.

ShippingTo_GSTIN

1..1

ShippingTo_

Mand

string(

36AABCT2223L1ZF

A group of business terms providing

GSTIN

atory

Max

information about the address to which

length:

goods and services invoiced were or are

100)

delivered.

ShippingTo_Address

1..1

ShippingTo_

Mand

string(

Address

A group of business terms providing

Address1

atory

Max

information about the address to which

length:

goods and services invoiced were or are

50)

delivered.

ShippingTo_Address

0..1

ShippingTo_

Optio

string(

Address

A group of business terms providing

Address2

nal

Max

information about the address to which

length:

goods and services invoiced were or are

50)

delivered.

ShippingTo_Place

0..1

ShippingTo_

Optio

string(

Bangalore

A group of business terms providing

Place

nal

Max

information about the address to which

length:

goods and services invoiced were or are

50)

delivered.

ShippingTo_Pincode

1..1

ShippingTo_

Mand

string(

560001

A group of business terms providing

Pincode

atory

Max

information about the address to which

length:

goods and services invoiced were or are

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) 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.

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.

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	Yes	No
	for registration as a
	SEZ Unit?

	(i) Select name of
	SEZ

	(ii) Approval order
	number and date of
	order

length:1

delivered.

ShippintTo_State

1..1

ShippintTo_

Mand

string(

Karnataka

A group of business terms providing

State

atory

Max

information about the address to which

length:

goods and services invoiced were or are

100)

delivered.

8	SubsupplyType			Supply Type	Mand	String(	Supply/export/Jobwork	A group of business terms providing
					atory	Max		information about the address to which
						length:		goods and services invoiced were or are
						2)		delivered.
9	TransactionMode			Transacion	Mand	String(	Regula/BilTo/ShipTo	A group of business terms providing
				Mode	atory	Max		information about the address to which
						length:		goods and services invoiced were or are
						2)		delivered.

	A 1.1	DispatchFrom Details
S	Parameter Name			Description		Field	Sample Value
No						Specifi
						cations
1	Company_Name		1..1	Company_N	Mand	string(	ICAI	Detail of person and address wherefrom
				ame	atory	Max		goods are dispatched.
						length:
						60)
2	Address1		1..1	Address1	Mand	string(	Vasanth Nagar	Detail of person and address wherefrom
					atory	Max		goods are dispatched.
						length:
						100)
2	Address2		0..1	Address2	Optio	string(	Millers Road	Detail of person and address wherefrom
					nal	Max		goods are dispatched.
						length:
						100)
3	City		1..1	Place	Optio	string(	Bangalore	Detail of person and address wherefrom
					nal	Max		goods are dispatched.
						length:
						100)

State

1..1

State

Mand

String(

Karnataka

Detail of person and address wherefrom

atory

Max

goods are dispatched.

length:

Pincode

1..1

Pincode

Mand

string(

560087

Detail of person and address wherefrom

atory

Max

goods are dispatched.

length:

A 1.2

Item

1..n

Details

Parameter Name

Description

Field

Sample Value

Specifi

cations

SLNO

1..1

Serial

Mand

int

1,2,3

Number

atory

Item Description

0..1

Item

option

string(

Mobile

The identification scheme identifier of the

description

Max

Item classification identifier

length:

300)

ISService

0..1

ISService

Optio

Charact

Y/N

Specify whether supply is that of Services or

nal

not

HSN code

0..1

HSN code

Optio

string(

1122

A code for classifying the item by its type or

nal

Max

nature.

length:

Batch

0..1

...

Optio

Refer

galaxy

Batch number details are important to be

nal

A 1.3.1

mentioned for certain set of manufacturers

Barcode

0..1

ItemBarcde

Optio

string(

b123

Barcoding if to be provided need to be

nal

Max

specified

					length:
					30)
7	Quantity	1..1	Quantity	Mand	Decima	10	The quantity of items (goods or services)
				atory	l (13,3)		that is charged in the Invoice line.
8	FreeQty	0..1	free	Optio	Decima	1	Detail of any FOC item
			quantity	nal	l (13,3)
9	UQC	0..1	uom	Optio	string(	Box	The unit of measure that applies to the
				nal	Max		invoiced quantity. Codes for unit of
					length:		packaging from UNECE Recommendation
					8)		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	Mand	Decima	500.5	The number of item units to which the price
			per quantity	atory	l (10,2)		applies.
11	GrossAmount	1..1	gross	Optio	Decima	5000	The price of an item, exclusive of GST, after
			amount	nal	l (10,2)		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	Optio	Decima		The total discount subtracted from the Item
			amount	nal	l (10,2)		gross price to calculate the Item net price.

PreTaxAmount

0..1

Pretax

Optio

Decima

This is the Value after the Tax. Ideally this

nal

l (10,2)

would bealign="bottom" width="287">

Payment_Terms

0..1

Payment

Optio

string(M

Terms of Payment with the recipient if to

Terms

nal

be provided

length:5

Payment_Instructio

0..1

Payment

Optio

string(M

A group of business terms providing

Instruction

nal

information about thed valign="bottom" width="128">

(iii) Period of

From

DD/MM/YYYY

validity

(iv) Designation of

approving authority

13.

Are you applying

Yes

for registration as a

SEZ Developer?

(i) Select name of

SEZ Developer

(ii) Approval order

number and date of

order

length:5

Credit_Transfer

0..1

Optio

string(M

A group of business terms to specify credit

nal

transfer payments.

length:5

Direct_Debit

(iii) Period of

From

DD/MM/YYYY

ever there is a change in the assesseable

value then pretax amount should be used

for.

AssesseebleValue

1..1

net amount

Mand

Decima

5000

The unit price, exclusive of GST, before

atory

l (13,2)

subtracting Item price discount, can not be

negative

GST Rate

1..1

Rate

Mand

Decima

The GST rate, represented as percentage

atory

l(3,2)

that applies to the invoiced item.

Iamt

0..1

IGST

Mand

Decima

A group of business terms providing

Amount as

atory

l(11,2)

information about GST breakdown by

per item

different categories, rates and exemption

reasons

Camt

0..1

CGST

Mand

Decima

650.00

Amount as

atory

l(11,2)

per item

Samt

0..1

SGST

Mand

Decima

650.00

Amount as

atory

l(11,2)

per item

Csamt

0..1

CESS

Optio

Decima

65.00

Amount as

nal

l(11,2)

per item

StateCessAmt

0..1

State cess

Optio

Decima

65.00

amount as

nal

l(11,2)

per item

OtherCharges

0..1

Other if any

Optio

Decima

A group of business terms providing

nal

l(11,2)

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.

Invoice_line_net_a

0..1

Invoice line

Optio

Decima

The total amount of the Invoice line. The

mount

Net Amount

nal

l(11,2)

amount is “net” without GST, i.e. inclusive

validity

(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

“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)

Technical Field

Cardi

Small

Is it

Technic

Sample Value of the field

Explanatory Notes of the Field

name

nalit

Description

Mand

al Field

&nbs/p>

of line level allowances and charges as well

as other relevant taxes. Must be rounded to

maximum 2 decimals.

Order__Line_Refere

0..1

Reference

option

String

Reference of purchase order.

nce

to purchase

(50)

order

ItemTotal

1..1

net amount

Optio

Decima

5000

A group of business terms providing the

nal

l (13,2)

monetary totals for the Invoice.

Origin_Country

0..1

Origin

option

String(

This is to specify item origin country like

country of

Max

mobile phone sold in India could be

item

length:

manufactured in China.

SerialNoDetails

0..1

...

Optio

Refer A 1.3.2

nal

A 1.3

Total

1..1

Mand

Details

atory

Parameter Name

Description

Field

Sample Value

Specifi

cations

IGSTValue

0..1

IGST

Optio

Decima

Appropriate taxes based on rule will be

Amount as

nal

l(11,2)

applicable. For example either of CGST&

per invoice

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	Optio	Decima	Taxable value as per Act to be specified
			Amount as	nal	l(11,2)
			per invoice
3	SGSTValue	0..1	SGST	Optio	Decima	Taxable value as per Act to be specified
			Amount as	nal	l(11,2)
			per invoice
4	CESSValue	0..1	cess	Optio	Decima	Taxable value as per Act to be specified
			Amount as	nal	l(11,2)
			per invoice
5	StateCessValue	0..1	State cess	Optio	Decima	Taxable value as per Act to be specified
			Amount as	nal	l(11,2)
			per invoice
6	Rate	0..1	Tax Rate	Optio	Decima	Tax Rate
				nal	l(11,2)
7	Freight	0..1	Charges	Optio	Decima
				nal	l(11,2)
8	Insurance	0..1	Charges	Optio	Decima
				nal	l(11,2)
9	Packaging and	0..1	Charges	Optio	Decima
	Forwarding			nal	l(11,2)
10	Other Charges	0..1	Pretax/post	Optio	Decima	A group of business terms providing
			charges	nal	l(11,2)	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.

Roundoff

0..1

roundoff

Optio

Decima

The amount to be added to the invoice

value

nal

l(11,2)

total to round the amount to be paid. Must

be rounded to maximum 2 decimals.

Total Invoice Value

1..1

Total

Mand

Decima

The total amount of the Invoice with GST.

amount

atory

l(11,2)

Must be rounded to maximum 2 decimals.

A 1.3.1

Batch

1..1

Details

Parameter Name

Description

Field

Sample Value

Specifi

cations

BatchName

1..1

Batch

Mand

string(

Batch number details are important to be

number/na

atory

Max

mentioned for certain set of manufacturers

length:

20)

BatchExpiry Date

0..1

Expiry Date

option

string

Expiry Date of the Batch

(DD/M

M/YYY

WarrantyDate

0..1

Warranty

Optio

string

Warranty Date of the ITEM

Date

nal

(DD/M

M/YYY

A 1.3.2

Serial

0..1

Number Details

Parameter Name

Description

Field

Sample Value

Specifi

cations

SerialNumber

1..1

Serial

Optio

string(

of the field

atory

Specific

ations

invoic

Version

1..1

Version

Mand

string(M

1.0

It is the version of schema . It will be used

number

atory

to keep track of version of Invoice

0..1

Optio

string(M

A group of business terms to specify a

nal

direct debit.

length:5

CreditDays

0..1

Due date of

Optio

Numeric

30-11-2019

The date when the payment is due. Format

Credit

nal

(Min

"DD-MM-YYYY".

length:1

specification.

IRN

0..1

Invoice

Mand

string(M

649b01ft

This will be a unique reference number for

Refernce

atory

this invoice. It can be generated by

Number

length:5

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.

Invoice_type_code

1..1

Code for

Mand

string(M

B2B/B2C/SEZWP/SEZWOP/EXP

This will be the code to identify type of

Invoice type

atory

WP/EXPWOP/DEXP/ISD/BOS/D

supply, some of the examples are

length:1

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.

&nb5">

<p;

Number in

nal

Max

case of each

length:

item having

15)

unique

number

OtherDetail1

0..1

other detail

Optio

string(

of serial

nal

Max

number

length:

10)

OtherDetail2

0..1

other detail

Optio

string(

of serial

nal

Max

length:1

Max

length:3

)

Delivery_Inform

1..1

Man

A group of business terms providing

ation

dator

&nbssp;

Invoice_Subtype_co

1..1

Sub_Code

Mand

Drop

Regular / CreditNote /

Type of the Document

for Invoice

atory

Down

DebitNote

Can be used as Regular for Bill of Supply

type

and Delivery Challan etc

InvoiceNum

1..1

Invoice

Mand

string(M

Sa/1/2019

It will be as per invoice number rule

number

atory

mentionted in CGST/SGST rule. Rule to be

length:1

checked.

5	InvoiceDate		1..1	Invoice Date	Mand	string	21/7/2019	The date when the Invoice was issued.
					atory	(DD/M		Format "DD/MM/YYYY"
						M/YYYY)
6	Invoice_currency_co		1..1	Currency	Optio	string(M	USD	It depicts an additional currency in which all
	de			code	nal	ax		Invoice amounts can be given along with
						length:1		INR. one additional currency shall be used
						6)		in the Invoice.
7	Reversecharge		0..1	Reverse	option	Charact	Y	Is the liability payable under reverse charge
				Charge	al	er
8		Delivery_or_Invo	0..1		Opti
		ice_Period			onal
		ice_Period			onal

9	Invoice_Period_Star		1..1	Invoice	Mand	string	21-07-19
	t_Date			period start	atory	(DD/M
				date	(if this	M/YYYY)
					sectio
					n is
					select
					ed or
					used)
10	Invoice_Period_End		1..1	Invoice	Mand	string	21-07-19
	_Date			Period End	atory	(DD/M
				date	(if this	M/YYYY)
					sectio
					n is
					select
					ed or
					used)

11		Order and Sales		0..1			Opti
		Order Reference
		Order Reference				number		length:
							10)

		A 1.3.3	PreTax
		Details
		Details
S		Parameter Name			Description		Field	Sample Value
No							Specifi
							cations
1	Pretax Particulars				Pretax	Optio	string(		0
					ledger/parti	nal	Max
					culars		length:
							100)
2	TaxOn				Pretax on	Optio	Decima		0
					gross	nal	l(11,2)
					amount or
					any other
3	Amount				Amount	Optio	Decima		0
						nal	l(11,2)

”.

[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.

<a href="/learn-expo

idth="8">

onal

Preceding Invoice

0..n

Reference

Preceeding_Invoice

1..1

Detail of

Mand

string(M

Sa/1/2019

This is the reference of original invoice to

_Number

Base Invoice

atory

be provided in the case of debit and credit

which is

(if this

length:1

notes. In mere invoicing this is not

being

sectio

required. It is required to keep future

Notification no 02/2020 Central Tax date on 01st January, 2020, GST

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