Notification No. 60/2020-Central Tax [N10-Q61]

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) Cardi Whethe nality r Technical Brief Sample Sr. (0..1/ Mandat Technical name of Description of Value of Explanatory Notes No. 1..1/ ory/ Field Specification the field the field the field 0..n/ Optiona 1..n) l

1. Basic 1..1 Mandat Header for Basic Details Details ory

1.0 Version 1..1 Version Mandato String (Max. 1.1 This is version of the e- Number ry Length:6) invoice schema. It will be used to keep track of version of Invoice specification. 1.1 IRN 1..1 Invoice Mandato String (Length: 64) a5c12dca8 This will be a unique Reference ry 0e7433217 reference number for the Number …..ba4013 invoice. 750f2046f 229 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 1..1 Code for Mandato Enumerated List B2B/B2C/ This will be the code to pe_Code Supply Type ry SEZWP/S identify type of supply. EZWOP/E XP B2B: Business to Business WP/EXP WOP/DE B2C: Business to Consumer XP SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment

EXPWP: Export with Payment

EXPWOP: Export without Payment

DEXP: Deemed Export

1.3 Document_ 1..1 Code Mandato Enumerated List INV / Type of Document: Type_Code for Document ry CRN / Type DBN INV for Invoice, CRN for Credit Note, DBN for Debit note.

1.4 Document_ 1..1 Document Mandato String Sa/1/2019 This is as per relevant rule in Num Number ry (Max Length:16) CGST/SGST/UTGST Rules.

1.5 Document_ 1..1 Document Mandato String 21/07/201 The date on which the Date Date ry (DD/MM/YYYY) 9 Invoice was issued. Format "DD/MM/YYYY"

1.6 Additional_ 0..1 Additional Optional Enumerated List USD, EUR The field is for reporting Currency_ Currency Code additional currency, if any, Code 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 0..1 Reverse Optional String (Length:1) Y Whether the tax liability harge Charge payable is under Reverse Charge. 1.8 IGST_Appl 0..1 IGST Optional String (Length: 1) N To report the scenarios icability_de Applicability where the supply is spite_Suppl despite chargeable to IGST despite ier_and_Re Supplier and the fact that the Supplier and cipient_loc Recipient Recipient are located within ated_in_sa located in same State/UT me_ same State/UT State/UT

2. Document 0..1 Optiona Header for Document _Period l Period

2.1 Document_ 1..1 Document Mandato String 21/07/201 This is the start date of the Period_Star Period Start ry (DD/MM/YYYY) 9 document period t _Date Date (delivery/invoice period).

(This field is mandatory only if this section is selected) 2.2 Document_ 1..1 Document Mandato String 21/07/201 This is the end date of the Period_End Period End ry (DD/MM/YYYY) 9 document period _ Date Date (delivery/invoice period).

(This field is mandatory only if this section is selected)

3. Preceding 0..1 Optiona Header for Preceding Document l Document / Contract / Contract Reference Reference

3.1 Preceding 0..n Sub-header for Preceding Document Optiona Document Reference Reference l 3.1.1 Preceding_ 1..1 Preceding Mandat String (Max Sa/1/2019 This is the reference of Document_ Document ory length:16) original document/invoice Number Number 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_ 1..1 Date of Mandator String 21/07/20 Date of preceding Document_ Preceding y (DD/MM/YYYY) 19 document/invoice. Date Document (This field is mandatory only if this section is selected) 3.1.3 Other_ 0..1 Other Optional String (Max KOL01 This field is to provide any Reference Reference length:20) additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. 3.2 Receipt / 0..n Optional Sub-header for Receipt / Contract Contract References References 3.2.1 Receipt_Ad 0..1 Receipt Advice Optional String (Max CREDIT30 This reference is kept for vice_Refere Reference length:20) user to provide number of nce their receipt advice to their customer, in lieu of advance. 3.2.2 Receipt_Ad 0..1 Date of Receipt Optional String 21/07/2019 Date of issue of receipt vice _Date Advice (DD/MM/YYYY) advice for advance.

3.2.3 Tender_or_ 0..1 Tender or Lot Optional String (Max TENDERJ This reference is kept for Lot_Referen Reference length:20) AN2020 mentioning number or details ce of Lot or Tender, if supplies are made under such Lot or tender. 3.2.4 Contract_Re 0..1 Contract Optional String (Max CONT2307 This reference is kept for ference Reference length:20) 2019 mentioning contract number, if supplies are made under any specific Contract 3.2.5 External_R 0..1 External Optional String (Max EXT23222 An additional field for eference Reference length:20) provision of any additional/external reference number for the supply. 3.2.6 Project_Ref 0..1 Project Optional String (Max PJTCODE This reference is kept for erence Reference length:20) 01 mentioning project number, if supplies are made under any specific project

3.2.7 PO 0..1 PO Reference Optional String (Max Vendor This is the reference _Ref_Num Number length:16) PO /1 number of Purchase Order

3.2.8 PO_Ref_D 0..1 PO Reference Optional String 21/07/201 This is the date of Purchase ate Date (DD/MM/YYYY) 9 Order.

4. Supplier 1..1 Mandat Header for Supplier Informatio ory Information n 4.1 Supplier_L 1..1 Supplier Legal Mandato String (Max. XYZ Ltd. Legal Name, as appearing egal_Name Name ry length:100) in PAN of the Supplier 4.2 Supplier_Tr 0..1 Trade Name of Optional String (Max ABC A name by which the ade_ Name Supplier length:100) Traders Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier_ 1..1 GSTIN of Mandato String (Length:15) 29AADFV GSTIN of the Supplier GSTIN Supplier ry 7589C1ZX 4.4 Supplier_ 1..1 Supplier Mandato String (Max # 1-23- Address 1 of the Supplier Address1 Address 1 ry length:100) 120, Flat (Building/Flat no., No. 3, Road/Street, Locality etc.) Nalanda Apartment s, MG Road, Vasanth Nagar 4.5 Supplier_ 0..1 Supplier Optional String (Max # 1-23- Address 2 of the Supplier Address2 Address 2 length:100) 120, Flat (Building/Flat no., No. 3, Road/Street, Locality etc.), Nalanda if any Apartment s, MG Road, Vasanth Nagar 4.6 Supplier_Pl 1..1 Supplier Place Mandato String (Max Bangalore Location of the Supplier ace ry length:50) (City/Town/Village) 4.7 Supplier_St 1..1 Supplier State Mandato Enumerated List 29 State Code of the Supplier ate_Code Code ry as per GST System

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

4.8 Supplier_Pi 1..1 Supplier PIN Mandato Number (Length: 6) 560087 PIN Code of the Supplier ncode Code ry Locality

4.9 Supplier_ 0..1 Supplier Optional String (Max 999999999 Contact number of the Phone Phone length:12) 9 Supplier

4.10 Supplier_E 0..1 Supplier e- Optional String (Max supplier@ e-mail ID of the Supplier, mail mail length:100) abc.com as per REGEX (Regular Expressions) pattern

5. Recipient 1..1 Mandat Header for Recipient Informatio ory Information n

5.1 Recipient_ 1..1 Recipient Mandato String (Max. PQR Pvt. It will be legal name of Legal_Nam Legal Name ry length:100) Ltd. recipient, as per PAN. e

5.2 Recipient_ 0..1 Recipient Optional String (Max Adarsha It will be trade name of Trade_Nam Trade Name length:100) recipient, if available. e 5.3 Recipient_ 1..1 GSTIN of Mandato String (Length:15) 29ABCCR GSTIN of the Recipient, if GSTIN Recipient ry 1832C1ZX available. , URP URP: In case of exports or if supplies are made to unregistered persons 5.4 Place_Of_S 1..1 Place of Mandato Enumerated List 29, 96 Code/State Code of Place of upply_State Supply (State ry Supply as per GST System. _ Code Code) List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

5.5 Recipient_ 1..1 Recipient Mandato String (Max # 1-23- Address 1 of the Recipient Address1 Address 1 ry length:100) 120, Flat (Building/Flat no., No. 3, Road/Street, Locality etc.) Nalanda Apartment s, MG Road, Vasanth Nagar 5.6 Recipient_ 0..1 Recipient Optional String (Max # 1-23- Address 2, if any, of the Address2 Address 2 length:100) 120, Flat Recipient No. 3, (Building/Flat no., Nalanda Road/Street, Locality etc.), Apartment if any s, MG Road, Vasanth Nagar 5.7 Recipient_ 1..1 Recipient Mandato String (Max Mysore Location of the Recipient Place Place ry length:100) (City/Town/Village)

5.8 Recipient_ 1..1 Recipient State Mandato Enumerated List 29 Code/State Code of the State_Code Code ry Recipient.

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q

5.9 Recipient 0..1 Recipient PIN Optional Number (Length: 6) 560002 PIN code of the Recipient _Pincode Code locality.

In case of export, Pincode need not be mentioned. 5.10 Country_C 0..1 Country Code Optional Enumerated List AN Code of country of export ode_of_Ex of Export as per ISO 3166-1 alpha-2 / port Indian Customs EDI system.

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

5.11 Recipient_ 0..1 Recipient Optional String (Max 080222332 Contact number of the Phone Phone length:12) 3 Recipient

5.12 Recipient_e 0..1 Recipient e- Optional String (Max billing@x e-mail ID of the Recipient, mail_ID mail ID length:100) yz.com as per REGEX (Regular Expressions) pattern

6. Payee 0..1 Optiona Header for Payee Informatio l Information n

6.1 Payee_Nam 0..1 Payee Name Optional String (Max Ramesh K Name of the person to whom e length:100) payment is to be made

6.2 Payee_Ban 0..1 Payee Bank Optional String (Max 386850174 Bank Account Number of k_A Account length:18) 7262 Payee ccount_Nu Number mber 6.3 Mode_of_P 0..1 Mode of Optional String (Max Direct Mode of Payment: ayment Payment length:18) Transfer Cash/Credit/Direct Transfer etc. 6.4 Bank 0..1 Bank Optional String (Max SBIN9876 Indian Financial System _Branch_C Branch Code length:11) 543 Code (IFSC) of Payee’s ode Bank Branch

6.5 Payment_T 0..1 Payment Optional String (Max Text Terms of Payment, if any, erms Terms length:100) with the Recipient can be provided.

6.6 Payment_In 0..1 Payment Optional String (Max Text Instruction, if any, struction Instruction length:100) regarding payment can be provided

6.7 Credit_Tra 0..1 Credit Optional String (Max Text Terms to specify credit nsfer_Term Transfer length:100) transfer payments. s Terms 6.8 Direct_Deb 0..1 Direct Debit Optional String (Ma Text Terms, if any, to specify a it_Terms Terms x length:100) direct debit.

6.9 Credit_Day 0..1 Credit Days Optional Numeric (Max 30 Number of days within s length:4) which payment is due.

7. Delivery_I 0..1 Optiona Header for Delivery nformation l Information

7.1 Ship_To_D 0..1 Ship To Optional Refer A 1.0 Details of location to etails Details which the supply has to be delivered. 7.2 Dispatch_F 0..1 Dispatch Optional Refer A 1.1 Details of location from rom_Detail From Details where Supply has to be s dispatched.

8. Invoice 1..n Man Header for Invoice Item Item datory Details Details 8.1 Item_List 1..n Item List Mandat Refer A 1.2 Provides information about ory the goods and services being invoiced.

9. Document 1..1 Man Total datory Header for Document Total Details

9.1 Document_ 1..1 Document Mandat Refer A 1.3 Details of document total Total_Deta Total Details ory including taxes. ils

10. Extra 0..1 Option Header for Extra Informatio al Information n 10.1 Tax_Schem 1..1 Tax Scheme Mandat String GST To specify the tax/levy e ory (Max applicable – GST (This length: 10) field is mandatory only if this section is selected)

10.2 Remarks 0..1 Remarks Optional String New batch A textual note that gives (Max Items unstructured information length: 100) submitted 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 In case of export/supply to numeric 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 0..1 Shipping Bill Optional String (Max Alpha In case of export/supply to ill_Number Number length: 20) numeric 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 0..1 Shipping Bill Optional String(DD/M 03/12/2020 Date of Shipping Bill as per ill_Date Date M/YYYY) Indian Customs EDI System (ICES) 10.6 Export_Dut 0..1 Export Duty Optional Number 1200000.50 Amount of Export Duty in y_Amount Amount (Max Length: INR, if any, applicable (in 12,2) case of invoices for export) 10.7 Supplier_C 0..1 Supplier Can Optional String (Length: 1) Y/N In case of deemed export an_Opt_Re Opt Refund supplies, this field is for fund mentioning whether supplier can exercise the option of claiming refund or not. 10.8 ECOM_GS 0..1 e-Commerce Optional String (Length: 29ABCCR1 GSTIN of e-commerce TIN Operator’s 15) 832C1CX operator, if supply is made GSTIN through him/her.

11. Additional 0..n Optiona Header for Additional _Supporti l Supporting Documents ng_Docum ents 11.1 Additional_ 0..1 Additional Optional String http://www.x This is to enter URL Supportin Supporting (Max length: 100) yz.com/abc reference of additional g_Docume Documents supporting documents, if nts_URL URL any. 11.2 Additional_ 0..1 AdditionalSup Optional String Base 64 This is to add any additional Supporting porting (Max length: encoded document in PDF/Microsoft _Document Document in 1000) Document Word in Base64 encoded s_base64 base64 format. 11.3 Additional_ 0..1 Additional Optional String Free text, Any additional Information Information (Max length: remarks, information, names, values, 1000) identifiers, data etc. that is specific for etc. the Supplier-Recipient transaction e.g. CIN, trade- specific information, Drug Licence Reg. No., FOB/CIF etc.

12. E-way Bill 0..1 Optiona Header for e-way Bill Details l Details

12.1 Transporter 0..1 Transporter Option String (Length: 29AADFV75 Registration / Enrolment _ID ID al 15) 89C1ZO Number of the transporter

(This field is required if Part-A of E-waybill has to be generated) 12.2 Trans_Mod 0..1 Mode of Enumerated List 1/2/3/4 Option to be provided based e Transportation Optional 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 1..1 Distance of Mandato Number (Max 200 Distance of Transportation nce Transportation ry length: 4) (This field is mandatory only if this section is selected) 12.4 Transporter 0..1 Transporter Optional String (Max Sphurthi Name of the Transporter _Name Name length: 100) Transporters 12.5 Trans_Doc 0..1 Transport Optional String (Max As/34/746 Transport Document _No. Document length: 15) Number Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc 0..1 Transport Optional String 21/07/2019 Date of Transport _Date Document (DD/MM/YYYY) document. Date (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No 0..1 Vehicle Optional String (Max. KA12KA123 Vehicle Registration . Number length: 20) 4 or Number KA12K1234 or (This field is mandatory if KA123456 mode of Transport is Road) or KAR1234 12.8 Vehicle_Ty 0..1 Vehicle Type Optional Enumeration List O/R To mention nature of pe 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 0..1 Optiona Header for Annexure A Details l 1.0: Ship To Details

Sr. Parameter Cardi Description Whethe Field Sample Explanatory Notes No. Name nality r Specifications Value optional or mandat ory A.1.0 ShipTo_Le 1..1 Ship To Legal Mandato String ABC-1 Ltd. Legal Name of the entity to .1 gal_Name Name ry (Max length: 100) whom the supplies are shipped to.

(This field is mandatory only if this section is selected) A.1.0 ShipTo_Tra 0..1 Ship To Trade Optional String XYZ-1 Trade Name of the entity to .2 de_Name Name (Max length: 100) whom the supplies are shipped to. A.1.0 ShipTo_GS 0..1 Ship To Optional String (Length: 36AABCT22 GSTIN of the entity to .3 TIN GSTIN 15) 23L1ZF whom the supplies are shipped to.

A.1.0 ShipTo_Ad 1..1 Ship To Mandato String (Max Flat No. 2, Address 1 of the entity to .4 dress1 Address1 ry length: 100) Priya whom the supplies are Towers, shipped to Omega Road, Srinivasa (This field is mandatory Nagar only if this section is selected) A.1.0 ShipTo_Ad 0..1 Ship To Optional String (Max Flat No. 2, Address 2, if any, of the .5 dress2 Address2 length: 100) Priya entity to whom the supplies Towers, are shipped to Omega Road, Srinivasa Nagar A.1.0 ShipTo_Pla 1..1 Ship To Place Mandato String (Max Bangalore Place (City/Town/Village) .6 ce ry length: 100) of entity to whom the supplies are shipped to.

(This field is mandatory only if this section is selected) A.1.0 ShipTo_Pin 1..1 Ship To Mandato Number (Max 560001 PIN code of the location to .7 code Pincode ry length: 6) which the supplies are shipped to.

(This field is mandatory only if this section is selected) A.1.0 Ship_To_St 1..1 Ship To State Mandato Enumerated List 29 Code/State Code (as per .8 ate_Code Code ry GST System) to which the supplies are shipped to.

List published and updated from time to time at https://www.icegate.gov.

in/Webappl/STATE_EN Q

(This field is mandatory only if this section is selected) A Dispatch 0..1 Header for Annexure A 1.1 From Optional 1.1: Dispatch From Details Details Sr. Parameter Cardi Description Whethe Field Specific Sample Explanatory Notes No. Name nality r ations Value mandat ory or optional A.1.1 DispatchFr 1..1 Dispatch From Mandato String XYZ-2 Name of the entity from .1 om_Name Name ry (Max length:100) which goods are dispatched.

(This field is mandatory only if this section is selected) A.1.1 DispatchFr 1..1 Dispatch From Mandato String Building No. Address 1 of the entity from .2 om_Addres Address1 ry (Max length: 100) 4/2, Flat No. which goods are dispatched. s1 3, Kakatiya Apartments, (This field is mandatory Vasanth only if this section is Nagar selected) A.1.1 DispatchFr 0..1 Dispatch From Optional String Building No. Address 2 of the entity from .3 om_Addres Address2 (Max length: 100) 4/2, Flat No. which goods are dispatched. s2 3, Kakatiya Apartments, Vasanth Nagar A.1.1 DispatchFr 1..1 Dispatch From Mandato String Bangalore Place (City/Town/Village) .4 om_Place Place ry (Max length: 100) of the entity from which goods are dispatched.

(This field is mandatory only if this section is selected) A.1.1 DispatchFr 1..1 Dispatch From Mandato Enumerated List 29 Code/State Code of the .5 om_State_ State Code ry entity (as per GST System), Code from which goods are dispatched.

List published and updated from time to time at https://www.icegate.gov. in/Webappl/STATE_EN Q

(This field is mandatory only if this section is selected) A.1.1 DispatchFr 1..1 Dispatch From Mandato Number (Length: 560087 Pincode of the locality of .6 om_Pincod Pincode ry 6) entity from where goods are e dispatched.

(This field is mandatory only if this section is selected) A 1.2 Item 1..n Mandat Header for Annexure A Details ory 1.2: Item Details

Sr. Parameter Cardi Description Whethe Field Sample Explanatory Notes No. Name nality r Specifications Value mandat ory or optional A.1.2 Sl_No. 1..1 Serial Mandato String (Max 1,2,3 Serial number of the item .1 Number ry length: 6)

A.1.2 Item_Descr 0..1 Item Optional String (Max Mobile Description of the item .2 iption Description length: 300)

A.1.2 Is_Service 1..1 Service Mandato String (Length: 1) Y/N Specify whether supply is .3 ry service or not. A.1.2 HSN_Code 1..1 HSN Code Mandato String (Max 1122 To enter applicable HSN / .4 ry length: 8) SAC Code of Goods / Service

A.1.2 Batch 0..1 Optional Refer A 1.4 Some manufacturers may .5 Details mention batch details (in Section A 1.4) A.1.2 Barcode 0..1 Barcode Optional String (Max b123 Barcode, if any, of the item. .6 length: 30) A.1.2 Quantity 0..1 Quantity Optional Number (Max 10 The quantity of items to be .7 length: 10,3) mentioned in the invoice.

This is mandatory only in case of goods. A.1.2 Free_Qty 0..1 Free Quantity Optional Number (Max 99 Quantity of item(s), if any, .8 length: 10,3) given free of charge (FOC)

A.1.2 Unit_Of_M 0..1 Unit of Optional String (Max Box The Unit of Measurement .9 easurement Measurement length: 8) (UOM), if any, applicable on invoiced goods. A.1.2 Item_Price 1..1 Item Price Mandato Number 500.5 Price per unit item. .10 ry (Max length : 12,3) A.1.2 Gross_Amo 1..1 Gross Mandato Number 5000 The gross price of an item .11 unt Amount ry (Max length : (cost multiplied by quantity 12,2) - rounded off to 2 decimal), exclusive of taxes. A.1.2 Item_Disco 0..1 Item Discount Optional Number 10.25 Discount amount, if any, for .12 unt_Amoun Amount (Max length: 12,2) the item. t A.1.2 Pre_Tax_V 0..1 Pre-Tax Value Optional Number 99.00 If pre-tax value is different .13 alue (Max length: 12,2) 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 Item_Taxab 1..1 Item Taxable Mandato Number 5000 This is the value on which .14 le_Value Value ry (Max length: 12,2) tax is computed. Value cannot be negative. A.1.2 GST_Rate 1..1 GST Rate Mandato Number (Max 5 The GST rate, represented .15 ry length: 3,3) as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. A.1.2 IGST_Amt 0..1 IGST Amount Optional Number 999.45 Amount of IGST payable .16 (Max Length: per item (rounded off to 2 12,2) 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 CGST_Amt 0..1 CGST Amount Optional Number 650.00 Amount of CGST payable .17 (Max Length: per item (rounded off to 2 12,2) decimals).

If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. A.1.2 SGST_UT 0..1 SGST/UTGST Optional Number (Max 650.00 Amount of SGST/UTGST .18 GST Amt Amount length: 12,2) 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. Comp_Cess 0..1 Compensation Optional Number 2.5% Ad valorem Rate of GST 19 _Rate_Ad_ Cess Rate, (Max length: 3,3) Compensation Cess, valorem Ad_Valorem applicable, if any A1.2. Comp_Cess 0..1 Compensation Optional Number 56.00 GST Compensation Cess 20 _Amt_ Cess Amount, (Max length: 12,2) amount, ad valorem Ad_Valore Ad Valorem (rounded off to 2 decimals) m (based on value of the item)

A1.2. Comp_Cess 0..1 Compensation Optional Number 23.00 GST Compensation Cess 21 _Amt_Non Cess Amount, (Max length:12,2) amount, computed on the _Ad_Valor Non ad basis other than value of em valorem item (i.e. specific cess amount computed based on quantity, number etc.) A1.2. State_Cess 0..1 State Cess Optional Number 1.5 % Ad valorem Rate of 22 _Rate_ad_v Rate, Ad (Max length: 3,3) State/UT Cess, applicable, if alorem Valorem any A1.2. State_Cess 0..1 State Cess Optional Number 43.00 State/UT Cess amount, ad 23 _Amt_Ad_ Amount, (Max valorem (based on value of Valorem ad valorem length: 12,2) the item)

A1.2. State_Cess 0..1 State Cess Optional Number 12.00 State/UT Cess amount, 24 _Amt_Non Amount, (Max computed on the basis other _Ad_Valor non ad length: 12,2) than value of item (i.e. em valorem specific cess amount computed based on quantity, number etc.) A.1.2 Other_Char 0..1 Other Charges Optional Number 874.95 Any other charges .25 ges_Item_L (item level) (Max length: 12,2) applicable at item level. evel These may not be part of taxable value, e.g. in case of pure agent reimbursement. A.1.2 Purchase_O 0..1 Purchase Optional String (Max 746/ABC/01 Reference of Purchase .26 rder_Line_ Order Line length: 50) Order Line Reference Reference

A.1.2 Item_Total 1..1 Item Total Mandato Number 5000 The item total value that .27 _Amt Amount ry (Max length: 12,2) includes all taxes, cesses, as well as other charges.

However, this value excludes discount, if any. A.1.2 Origin_Cou 0..1 Code of Optional Enumerated List DZ This is to specify country of .28 ntry_Code Country of origin of the item, e.g. Origin mobile phone sold in India could be manufactured in other country;

Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES).

List published and updated from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ A.1.2 Unique_Se 0..1 Unique Serial Optional String 553 Serial number, in case of .29 rial_Numb Number (Max each item having a unique er length: 20) number.

A.1.2 Product_At .30 tribute_Det 0..n Optional Refer A 1.5 Attribute details of product ails

A 1.3 Document 1..1 Header for Annexure A Total Mand 1.3: Document Total Details atory Details Sr. Parameter Cardi Description Wheth Field Specific Sample Explanatory Notes No. Name nality er ations Value manda tory or option al A.1.3 Taxable_V 1..1 Total Taxable Manda Number 768439.35 This is the sum of the .1 alue_Total Value tory (Max length: 14,2) taxable values of all the items in the document.

A.1.3 IGST_Amt 0..1 Total IGST Option Number (Max 265.50 Total IGST amount for the .2 _Total Amount al length : 14,2) 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 CGST_Am 0..1 Total CGST Option Number (Max 65.45 Total CGST amount for the .3 _Total Amount al length: 14,2) 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 SGST_UT 0..1 Total Option Number (Max 65.45 Total SGST/UTGST .4 GST_Amt SGST/UTGS al length : 14,2) amount for the invoice. _Total T Amount 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 Comp_Ces 0..1 Total Option Number (Max 24.95 Total GST Compensation .5 s_Amt_Tot Compensation al length : 14,2) Cess amount for the invoice al Cess Amount (ad valorem as well as non- ad valorem)

A.1.3 State_Cess 0..1 Total State Option Number (Max 5.45 Total State cess amount for .6 _Amt_Tota Cess al length : 14,2) the invoice (ad valorem as l Amount well as non-ad valorem)

A.1.3.7 Discount_ 0..1 Invoice Level Option Number (Max 100.00 This is Discount Amount, if Amt_Invoi Discount al length: 14,2) any, applicable on total ce_Level Amount invoice value

A.1.3.8 Other_Cha 0..1 Other Charges Option Number(Max 200.00 This is Other charges, if rges_Invoi (Invoice al length: 14,2) any, applicable on total ce_Level Level) invoice value

A.1.3.9 Round_Off 0..1 Round Off Option Number 31.21 This is round off amount of _Amount Amount al (Max length: 2,2) total invoice value

A.1. Total_Invo 1..1 Total Invoice Manda Number (Max 745249678.5 The total value of invoice 3.10 ice_Value_ Value in INR tory length: 14,2) 0 including taxes/GST and INR rounded to two decimals maximum. A.1. Total_Invo 0..1 Total Invoice Option Number (Max $5729.65 The total value of invoice in 3.11 ice_Value_ Value in al length: 14,2) Additional Currency FCNR FCNR A.1.3. Paid_Amou 0..1 Paid Amount Option Number (Max 8463.50 The amount, if any, which 12 nt al length:14,2) has been paid in advance.

It must be rounded to maximum 2 decimals. A.1.3. Amount_D 0..1 Amount Due Option Number (Max 98789.50 The outstanding amount due 13 ue_ al length:14,2) for payment. It must be rounded to maximum 2 decimals. A 1.4 Batch 0..1 Optio Header for Annexure A Details nal 1.4: Batch Details

Sr. Parameter Cardi Description Wheth Field Specific Sample Explanatory Notes No. Name nality er ations Value mand atory or option al A.1.4 Batch_Nu 1..1 Batch Number Manda String 673927 Certain set of manufacturers .1 mber tory (Max Length: 20) may mention batch number details. (This field is mandatory only if this section is selected) A.1.4 Batch_Exp 0..1 Batch Expiry Option String 21/11/2019 Expiry Date of the Batch, if .2 iry_ Date Date al (DD/MM/YYYY) any

A.1.4 Warranty_ 0..1 Warranty Date Option String 21/11/2019 Warranty date for the Item, .3 Date al (DD/MM/YYYY) if any.

A 1.5 Attribute 0..n Optio Header for Annexure A Details of nal 1.5: Attribute Details of Item Item Sr. Parameter Cardi Description Wheth Field Specific Sample Explanatory notes No. Name nality er ations Value mand atory or option al A.1.5 Attribute_ 0..1 Attribute Option String Colour Attribute Name of the item. .1 Name Name al (Max Length: 100)

A.1.5 Attribute_ 0..1 Attribute Option String Red, green, Attribute Value of item.”. .2 Value Value al (Max Length: 100) etc.