Notification No. 02/2020-Central Tax [N10-MTG]

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 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st 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 “31st January, 2020”, the figures, letters and word “30th 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 Yes No for registration as a SEZ Unit?

(i) Select name of SEZ

(ii) Approval order number and date of order

(iii) Period of From DD/MM/YYYY To DD/MM/YYYY validity

(iv) Designation of approving authority

13. Are you applying Yes No for registration as a SEZ Developer?

(i) Select name of SEZ Developer

(ii) Approval order number and date of order

(iii) Period of From DD/MM/YYYY To DD/MM/YYYY 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 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 Technical Field Cardi Small Is it Technic Sample Value of the field Explanatory Notes of the Field No name nalit Description Mand al Field y of the field atory Specific on ations invoic e? 0 Version 1..1 Version Mand string(M 1.0 It is the version of schema . It will be used number atory ax to keep track of version of Invoice length:1 specification. 0)

1 IRN 0..1 Invoice Mand string(M 649b01ft This will be a unique reference number for Refernce atory ax this invoice. It can be generated by Number length:5 application based on the Algorithm

0) 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 Mand string(M B2B/B2C/SEZWP/SEZWOP/EXP This will be the code to identify type of Invoice type atory ax WP/EXPWOP/DEXP/ISD/BOS/D supply, some of the examples are length:1 C mentioned. It will have also code for bill of 0) 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 1..1 Sub_Code Mand Drop Regular / CreditNote / Type of the Document de for Invoice atory Down DebitNote Can be used as Regular for Bill of Supply type and Delivery Challan etc 4 InvoiceNum 1..1 Invoice Mand string(M Sa/1/2019 It will be as per invoice number rule number atory ax mentionted in CGST/SGST rule. Rule to be length:1 checked. 6)

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 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 onal

12 Preceding Invoice 0..n Reference 13 Preceeding_Invoice 1..1 Detail of Mand string(M Sa/1/2019 This is the reference of original invoice to _Number Base Invoice atory ax be provided in the case of debit and credit which is (if this length:1 notes. In mere invoicing this is not being sectio 6) required. It is required to keep future amended by n is expansion of e versions of Credit notes, subsequent select Debit Notes and other documents requried document ed or under GST used) 14 Invoice_Document_ 1.1 Invoice Optio string(M KOL01 This reference is kept for user to provide Reference reference nal ax any additional fields for eg., some branch, length:2 their user id, their employee id, sales centre

0) reference etc. 15 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) 16 Other References 0..1 17 Receipt_Advice_Ref 0..1 Terms Optio string(M CREDIT30 This reference is kept for user to provide erence reference nal ax their receipt advice details to their length:2 customer.

0)

18 Tender_or_Lot_Refe 0..1 Lot / Batch Optio string(M TENDERJAN2020 This reference is kept for mentioning rence Reference nal ax number or detail of Lot or Tender if length:2 supplies are made under such Lot or tender 0) 19 Contract_Reference 0..1 Contract Optio string(M CONT23072019 This reference is kept for mentioning Number nal ax contract number if supplies are made under length:2 any specific Contract 0) 20 External_Reference 0..1 Any other Optio string(M EXT23222 An additional field for provision of any reference nal ax additional reference number for such length:2 supply. 0) 21 Project_Reference 0..1 Project Optio string(M PJTCODE01 This reference is kept for mentioning Reference nal ax Project number if supplies are made under length:2 any specific Project 0) 22 RefNum 0..1 Vendor PO Optio string(M Vendor PO /1 0 Reference nal ax number length:1 6) 23 RefDate 0..1 Vendor PO Optio string 21-07-19 00-01-00 Reference nal (DD/M date M/YYYY) 24 Supplier 1..1 Man A group of business terms providing Information dator information about the Supplier. y

25 Supplier_Legal_N 1.. Supplier_Le Mand string(M The Institute of Charetred Name as appearing in PAN of the Supplier ame 1 gal_Name atory ax Accountants of India length:1 00) 26 Supplier_trading_ 0.. Trade Name Optio string(M ICAI A name by which the Supplier is known, name 1 of Supplier nal ax other than Supplier name (also known as length:1 Business name). 00) 27 Supplier_GSTIN 1.. Gstin of the Mand Alphanu 29AADFV7589C1ZO GSTIN of the supplier 1 Supplier atory meric with 15 characte rs 28 Supplier_Address 1.. Supplier Mand string(M Vasanth Nagar Address of the Supplier 1 1 address1 atory ax length:1 00) 29 Supplier_Address 0.. Supplier Optio string(M Bangalore City of the Supplier 2 1 address 2 nal ax length:1 00) 30 Supplier_City 1.. Supplier Optio string(M Bangalore City of the Supplier 1 address 2 nal ax length:5 0) 31 Supplier_State 1.. Place Mand string(M Karnataka State of the Supplier 1 atory ax length:5 0)

32 Supplier_Pincode 1.. Pincode Mand string(M 560087 Pincode of the Supplier 1 atory ax length:6 ) 33 Supplier_Phone 0.. Phone Optio string(M 9999999999 Contact number of the Supplier 1 nal ax length:1 2) 34 Supplier_Email 0.. eMail id Optio string(M Email id of the Supplier. 1 nal ax length:5

0) Supplier@icai.com 35 Buyer 1..1 Man Header for Buyer information Information dator y 36 Billing_Name 1.. Buyer Legal Mand string(M Adarsha It will be legal name of buyer 1 name atory ax length:1 00) 37 Billing_Trade_Na 1.. Buyer Legal Mand string(M Adarsha It will be Trade Name of buyer me 1 name atory ax length:1 00) 38 Billing_GSTIN 1.. GSTIN Mand string(M 29AACCR7832C1ZD GSTIN of the Buyer 1 atory ax length:1 5) 39 Billing_POS 1.. State code Mand String(M 29 Place of supply code of Supply 1 atory ax 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 number nal ax length:1 2) 45 Billing_Email 0.. eMail id Optio string(M billing@icai.com Email id of the buyer. This should be 1 nal ax provided to help E-Invoicing system to length:5 receive this invoice on mail. 0)

46 Payee 0..1 optio Header for Payee Information - person to Information nal whom amount is payable. Optional for cases where payment is to be made to a (Seller payment person other than Supplier information)

47 Payee_Name 1.. Payee name Mand string(M Name of the person to whom payment is to 1 atory ax be made length:1 00) 48 Payee_Financial_ 1..1 Account Mand string(M Account number of Payee Account Number atory ax length:1 8) 49 ModeofPayment 1..1 Payment Mand string(M Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer mode atory ax length:6 ) 50 Financial_Institution 1..1 Financial Mand string(M A group of business terms to specify Branch Institution _Branch atory ax of Payee Branch (IFSC Code) length:1 1) 51 Payment_Terms 0..1 Payment Optio string(M Terms of Payment with the recipient if to Terms nal ax be provided length:5 0) 52 Payment_Instructio 0..1 Payment Optio string(M A group of business terms providing n Instruction nal ax information about the payment. length:5 0)

53 Credit_Transfer 0..1 Optio string(M A group of business terms to specify credit nal ax transfer payments. length:5 0) 54 Direct_Debit 0..1 Optio string(M A group of business terms to specify a nal ax direct debit. length:5 0) 55 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 Max length:3 ) 56 Delivery_Inform 1..1 Man A group of business terms providing ation dator information about where and when the goods and services invoiced are delivered. y 57 DispatchFromDet 1.. DISPATCH Mand Refer A 1.1 ails 1 from details atory 58 ECOM_GSTIN 0..1 eCommerce Optio string( Mention og E commerce operator is supply GSTIN nal Max is made through him length: 15) 59 ECOM_POS 0..1 State code Optio String( 29 Mention og E commerce operator is supply nal Max is made through him length: 2) 60 Invoice Item 1..n Man Details dator

y

61 List {items} Items Mand Refer A 1.2 A group of business terms providing atory information about the goods and services invoiced. 62 Document Total 1..1 Man dator y 63 TotalDetails 1..1 Bill Mand Refer A 1.3 TotalDetails atory 0 64 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. 65 Sum_of_Invoice_lin 0..1 Item level option Decima Sum of all Invoice line net amounts in the e_net_amount net amount al l (10,2) Invoice. Must be rounded to maximum 2 decimals. 66 Sum_of_allowances 0..1 total option Decima Sum of all allowances on document level in _on_document_leve discount al l (10,2) the Invoice. Must be rounded to maximum l 2 decimals. 67 Sum_of_charges_on 0..1 total other option Decima Sum of all charges on document level in the _document_level charges al l (10,2) Invoice. Must be rounded to maximum 2 decimals. 68 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. 69 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 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 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).

76 Additional_Supporti 0..1 Supporting option string( A group of business terms providing ng_Documents document in al 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). 77 Invoice_Allowances 0..1 Total Value option Decima A group of business terms providing _or_Charges of al 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 78 Eway Bill Details 0..1 Opti onal 79 Transporter ID 1..1 Transporter Optio Alphan 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 Id nal umeric with 15 charact ers 80 transMode 1..1 Mode of Road / Drop 1/2/3/4 transportati Rail / Down - on Air / Fixed Ship 81 transDistance 1..1 Distance of Decima 20 transportati l (10,2) on

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) 86 Signature Detials 0..1 Man dator y 87 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 S Parameter Name Description Field Sample Value No Specifi cations 1 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.

1 ShippingTo_Name 1..1 ShippingTo_ Mand string( Adarsha A group of business terms providing Trade_Nam atory Max information about the address to which e length: goods and services invoiced were or are

60) delivered. 2 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. 3 ShippingTo_Address 1..1 ShippingTo_ Mand string( Address A group of business terms providing 1 Address1 atory Max information about the address to which length: goods and services invoiced were or are

50) delivered. 4 ShippingTo_Address 0..1 ShippingTo_ Optio string( Address A group of business terms providing 2 Address2 nal Max information about the address to which length: goods and services invoiced were or are

50) delivered. 5 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. 6 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

6) delivered. 7 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)

4 State 1..1 State Mand String( Karnataka Detail of person and address wherefrom atory Max goods are dispatched. length: 2) 5 Pincode 1..1 Pincode Mand string( 560087 Detail of person and address wherefrom atory Max goods are dispatched. length: 6)

A 1.2 Item 1..n Details S Parameter Name Description Field Sample Value No Specifi cations 1 SLNO 1..1 Serial Mand int 1,2,3 Number atory 2 Item Description 0..1 Item option string( Mobile The identification scheme identifier of the description al Max Item classification identifier length: 300) 3 ISService 0..1 ISService Optio Charact Y/N Specify whether supply is that of Services or nal er not 4 HSN code 0..1 HSN code Optio string( 1122 A code for classifying the item by its type or nal Max nature. length: 8) 5 Batch 0..1 ... Optio Refer galaxy Batch number details are important to be nal A 1.3.1 mentioned for certain set of manufacturers 6 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.

13 PreTaxAmount 0..1 Pretax Optio Decima 50 This is the Value after the Tax. Ideally this nal l (10,2) 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 Decima 5000 The unit price, exclusive of GST, before atory l (13,2) subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mand Decima 5 The GST rate, represented as percentage atory l(3,2) that applies to the invoiced item. 16 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 17 Camt 0..1 CGST Mand Decima 650.00 Amount as atory l(11,2) per item 18 Samt 0..1 SGST Mand Decima 650.00 Amount as atory l(11,2) per item 19 Csamt 0..1 CESS Optio Decima 65.00 Amount as nal l(11,2) per item 20 StateCessAmt 0..1 State cess Optio Decima 65.00 amount as nal l(11,2) per item 21 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.

22 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 of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. 23 Order__Line_Refere 0..1 Reference option String Reference of purchase order. nce to purchase al (50) order 24 ItemTotal 1..1 net amount Optio Decima 5000 A group of business terms providing the nal l (13,2) monetary totals for the Invoice. 25 Origin_Country 0..1 Origin option String( This is to specify item origin country like country of al Max mobile phone sold in India could be item length: manufactured in China. 2) 26 SerialNoDetails 0..1 ... Optio Refer A 1.3.2 nal

A 1.3 Total 1..1 Mand Details atory S Parameter Name Description Field Sample Value No Specifi cations 1 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.

11 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. 12 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 S Parameter Name Description Field Sample Value No Specifi cations 1 BatchName 1..1 Batch Mand string( Batch number details are important to be number/na atory Max mentioned for certain set of manufacturers me length: 20) 2 BatchExpiry Date 0..1 Expiry Date option string Expiry Date of the Batch al (DD/M M/YYY Y) 3 WarrantyDate 0..1 Warranty Optio string Warranty Date of the ITEM Date nal (DD/M M/YYY Y)

A 1.3.2 Serial 0..1 Number Details S Parameter Name Description Field Sample Value No Specifi cations

1 SerialNumber 1..1 Serial Optio string( 0 Number in nal Max case of each length: item having 15) unique number 2 OtherDetail1 0..1 other detail Optio string( 0 of serial nal Max number length: 10) 3 OtherDetail2 0..1 other detail Optio string( 0 of serial nal Max number length: 10)

A 1.3.3 PreTax 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)

”.