[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 30th 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).

selected)

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
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

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
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
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
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
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
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

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
length:12)
999999999 9
Contact number of the Supplier
4.10
Supplier_E mail
0..1
Supplier e- mail
length:100)
supplier@ abc.com
e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern

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
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.

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
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.

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.

from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ

5.11 Recipient_ Phone
0..1
Recipient Phone
length:12)
080222332 3
Contact number of the Recipient
5.12 Recipient_e mail_ID 0..1
Recipient e- mail ID
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
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
length:18)
386850174 7262 Bank Account Number of Payee
6.3
Mode_of_P ayment
0..1
Mode of Payment
length:18)
Direct Transfer
Mode of Payment: Cash/Credit/Direct Transfer etc. 6.4 Bank _Branch_C ode 0..1
Bank
Branch Code
length:11)
SBIN9876 543 Indian Financial System Code (IFSC) of Payee’s Bank Branch
6.5
Payment_T erms
0..1
Payment Terms
length:100)
Text Terms of Payment, if any, with the Recipient can be provided.
6.6 Payment_In struction
0..1
Payment Instruction
length:100)
Text Instruction, if any, regarding payment can be provided
6.7
Credit_Tra nsfer_Term s 0..1
Credit Transfer Terms 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 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

selected) 12.4 Transporter _Name
0..1
Transporter
Name
length: 100) Sphurthi Transporters Name of the Transporter 12.5 Trans_Doc _No. 0..1
Transport Document Number
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.

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

selected) A.1.0 .5
ShipTo_Ad dress2
0..1
Ship To
Address2
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.

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.

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.

from time to time at https://www.icegate.gov.

in/Webappl/STATE_EN Q

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.

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.

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.

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.

from time to time at https://www.icegate.gov. in/Webappl/STATE_EN Q

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.

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 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).

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 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 58/2020 - Central Tax, dated the 01st July, 2020, published vide number G.S.R.
426(E), dated the 01st July, 2020.