Notification, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

[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:- (See Rule 48) 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..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.

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 0e7433217 …..ba4013 750f2046f 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..1 Code for Supply Type Mandato ry Enumerated List XP 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..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.

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

Date 1..1 Document Date Mandato ry String The date on which the Invoice was issued. Format 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 harge 0..1 Reverse Charge Optional Y Whether the tax liability payable is under Reverse Charge.

me_ 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 0..1 Optiona l Header for Document Period 1..1 Document Period Start Date Mandato ry String This is the start date of the document period (delivery/invoice period).

(This field is mandatory only if this section is selected) _ Date 1..1 Document Period End Date Mandato ry String This is the end date of the document period (delivery/invoice period).

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

3. 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 Number 1..1 Preceding Document Number Mandat ory String (Max Sa/1/2019 This is the reference of original document/invoice to be provided optionally in the case of debit or credit notes.

invoices can also be referred here.

(This field is mandatory only if this section is selected) Date 1..1 Date of Preceding Document Mandator y String Date of preceding (This field is mandatory only if this section is selected) Reference 0..1 Other Reference Optional String (Max KOL01 This field is to provide any 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 nce 0..1 Receipt Advice Reference Optional String (Max CREDIT30 This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance.

vice _Date 0..1 Date of Receipt Advice Optional String 21/07/2019 Date of issue of receipt advice for advance.

ce 0..1 Tender or Lot Reference Optional String (Max

TENDERJ

AN2020

This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender.

ference 0..1 Contract Reference Optional String (Max This reference is kept for mentioning contract number, if supplies are made under any specific Contract eference 0..1 External Reference Optional String (Max EXT23222 An additional field for provision of any reference number for the supply.

erence 0..1 Project Reference Optional String (Max

PJTCODE

This reference is kept for mentioning project number, if supplies are made under any specific project 3.2.7 PO 0..1 PO Reference Number Optional String (Max Vendor

PO /1

This is the reference number of Purchase Order ate 0..1 PO Reference Date Optional String This is the date of Purchase Order.

4. Supplier Informatio n 1..1 Mandat ory Header for Supplier Information 1..1 Supplier Legal Name Mandato ry String (Max.

XYZ Ltd. Legal Name, as appearing in PAN of the Supplier ade_ Name 0..1 Trade Name of Supplier Optional String (Max ABC Traders A name by which the Supplier is known, i.e.

Business Name, other than legal name

GSTIN

1..1 GSTIN of Supplier Mandato ry 7589C1ZX GSTIN of the Supplier 1..1 Supplier Address 1 Mandato ry String (Max 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 1 of the Supplier (Building/Flat no., 0..1 Supplier Address 2 Optional String (Max 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 2 of the Supplier (Building/Flat no., if any ace 1..1 Supplier Place Mandato ry String (Max Bangalore Location of the Supplier 1..1 Supplier State Code Mandato ry Enumerated List 29 State Code of the Supplier as per GST System List published and updated from time to time at Q ncode 1..1 Supplier PIN Code Mandato ry Number (Length: 6) 560087 PIN Code of the Supplier Locality Phone 0..1 Supplier Phone Optional String (Max Contact number of the Supplier mail 0..1 Supplier e- mail Optional String (Max e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern

5. Recipient Informatio n 1..1 Mandat ory Header for Recipient Information e 1..1 Recipient Legal Name Mandato ry String (Max.

Ltd.

It will be legal name of recipient, as per PAN.

e 0..1 Recipient Trade Name Optional String (Max Adarsha It will be trade name of recipient, if available.

GSTIN

1..1 GSTIN of Recipient Mandato ry 1832C1ZX URP GSTIN of the Recipient, if available.

URP: In case of exports or if supplies are made to unregistered persons _ 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.

List published and updated from time to time at Q 1..1 Recipient Address 1 Mandato ry String (Max 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 1 of the Recipient (Building/Flat no., 0..1 Recipient Address 2 Optional String (Max 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 2, if any, of the Recipient (Building/Flat no., if any Place 1..1 Recipient Place Mandato ry String (Max Mysore Location of the Recipient 1..1 Recipient State Code Mandato ry Enumerated List 29 Code/State Code of the Recipient.

List published and updated from time to time at Q 5.9 Recipient 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.

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.

List published and updated from time to time at ENQ Phone 0..1 Recipient Phone Optional String (Max Contact number of the Recipient 0..1 Recipient e- mail ID Optional String (Max e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern

6. Payee Informatio n 0..1 Optiona l Header for Payee Information e 0..1 Payee Name Optional String (Max Ramesh K Name of the person to whom payment is to be made k_A mber 0..1 Payee Bank Account Number Optional String (Max Bank Account Number of Payee ayment 0..1 Mode of Payment Optional String (Max Direct Transfer Mode of Payment:

Cash/Credit/Direct Transfer etc.

6.4 Bank ode 0..1 Bank Branch Code Optional String (Max Indian Financial System Code (IFSC) of Payee’s Bank Branch erms 0..1 Payment Terms Optional String (Max Text Terms of Payment, if any, with the Recipient can be provided.

struction 0..1 Payment Instruction Optional String (Max Text Instruction, if any, regarding payment can be provided s 0..1 Credit Transfer Terms Optional String (Max Text Terms to specify credit transfer payments.

0..1 Direct Debit Terms Text Terms, if any, to specify a direct debit.

s 0..1 Credit Days Optional Numeric (Max 30 Number of days within which payment is due.

nformation 0..1 Optiona l Header for Delivery Information etails 0..1 Ship To Details Optional Refer A 1.0 Details of location to which the supply has to be delivered.

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 ory Refer A 1.2 Provides information about the goods and services being invoiced.

9. Document Total Man datory Header for Document Total Details 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 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 EDI Port Codes:

_ENQ 0..1 Shipping Bill Number Optional String (Max 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.

0..1 Shipping Bill Date Optional String(DD/M 03/12/2020 Date of Shipping Bill as per Indian Customs EDI System (ICES) 0..1 Export Duty Amount Optional Number (Max Length:

1200000.50 Amount of Export Duty in INR, if any, applicable (in case of invoices for export) 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.

TIN Operator’s

GSTIN

Optional String (Length:

832C1CX GSTIN of e-commerce operator, if supply is made through him/her.

11. Additional ents 0..n Optiona l Header for Additional Supporting Documents Supportin 0..1 Additional Supporting Documents URL Optional String (Max length: 100) This is to enter URL reference of additional supporting documents, if any.

Supporting porting Document in Optional String (Max length:

Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format.

Information 0..1 Additional Information Optional String (Max length:

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 89C1ZO Registration / Enrolment Number of the transporter (This field is required if Part-A of E-waybill has to be generated) 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) nce 1..1 Distance of Transportation Mandato ry Number (Max length: 4) 200 Distance of Transportation (This field is mandatory only if this section is selected) 12.4 Transporter 0..1 Transporter Name Optional String (Max length: 100) Sphurthi Transporters Name of the Transporter _No.

0..1 Transport Document Number Optional String (Max length: 15) As/34/746 Transport Document Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 0..1 Transport Document Date Optional String 21/07/2019 Date of Transport document.

(This field is mandatory if mode of Transport is Rail or Air or Ship) 0..1 Vehicle Number Optional String (Max.

length: 20) 4 or

KA12K1234

or

KA123456

or KAR1234 Vehicle Registration Number (This field is mandatory if mode of Transport is Road) pe 0..1 Vehicle Type Optional Enumeration List O / R To mention nature of vehicle:

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..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.

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

A.1.0

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

TIN 0..1 Ship To

GSTIN

Optional String (Length:

23L1ZF GSTIN of the entity to whom the supplies are shipped to.

A.1.0

1..1 Ship To 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 (This field is mandatory only if this section is selected)

A.1.0

0..1 Ship To Optional String (Max 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

ce 1..1 Ship To Place Mandato ry String (Max length: 100) of entity to whom the supplies are shipped to.

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

A.1.0

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.

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

A.1.0

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.

List published and updated from time to time at Q (This field is mandatory only if this section is selected) A Dispatch From Details 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..1 Dispatch From Name Mandato ry String (Max length:100) XYZ-2 Name of the entity from which goods are dispatched.

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

A.1.1

s1 1..1 Dispatch From 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.

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

A.1.1

s2 0..1 Dispatch From 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

1..1 Dispatch From Place Mandato ry String (Max length: 100) of the entity from which goods are dispatched.

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

A.1.1

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.

List published and updated from time to time at Q (This field is mandatory only if this section is selected)

A.1.1

e 1..1 Dispatch From Pincode Mandato ry Number (Length:

560087 Pincode of the locality of entity from where goods are dispatched.

(This field is mandatory only if this section is 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

Sl_No. 1..1 Serial Number Mandato ry String (Max length: 6) 1,2,3 Serial number of the item

A.1.2

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

A.1.2

ry Y/N Specify whether supply is service or not.

A.1.2

ry String (Max length: 8) 1122 To enter applicable HSN / SAC Code of Goods / Service

A.1.2

Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch details (in Section A 1.4)

A.1.2

Barcode 0..1 Barcode Optional String (Max length: 30) b123 Barcode, if any, of the item.

A.1.2

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

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

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

Item_Price 1..1 Item Price Mandato ry Number (Max length :

500.5 Price per unit item.

A.1.2

unt 1..1 Gross Amount Mandato ry Number (Max length :

5000 The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive of taxes.

A.1.2

t 0..1 Item Discount Amount Optional Number (Max length: 12,2) 10.25 Discount amount, if any, for the item.

A.1.2

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

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

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

IGST_Amt 0..1 IGST Amount Optional Number (Max Length:

999.45 Amount of IGST payable per item (rounded off to 2 decimals). If IGST is SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported.

A.1.2

(Max Length:

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

GST Amt 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.

valorem 0..1 Compensation Cess Rate, Optional Number (Max length: 3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, if any

A1.2.

_Amt_ m 0..1 Compensation Cess Amount, Ad Valorem Optional Number (Max length: 12,2) (rounded off to 2 decimals) (based on value of the item)

A1.2.

em 0..1 Compensation Cess Amount, Non ad valorem Optional Number (Max length:12,2) amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.)

A1.2.

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.

Valorem 0..1 State Cess Amount, ad valorem Optional Number (Max length: 12,2) valorem (based on value of the item)

A1.2.

em 0..1 State Cess Amount, non ad valorem Optional Number (Max length: 12,2) computed on the basis other than value of item (i.e.

specific cess amount computed based on quantity, number etc.)

A.1.2

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

Reference 0..1 Purchase Order Line Reference Optional String (Max length: 50) 746/ABC/01 Reference of Purchase Order Line

A.1.2

_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

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).

List published and updated from time to time at ENQ

A.1.2

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

ails 0..n Optional Refer A 1.5 Attribute details of product A 1.3 Document Total Details 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..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

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 IGST will be mandatory.

As this is conditional mandatory, it is marked as ‘optional’

A.1.3

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 IGST will be mandatory.

As this is conditional mandatory, it is marked as ‘optional’

A.1.3

0..1 Total 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

al 0..1 Total Compensation Cess Amount Option al Number (Max length : 14,2) Cess amount for the invoice (ad valorem as well as non- ad valorem)

A.1.3

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) 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 0..1 Other Charges (Invoice Level) Option al length: 14,2) 200.00 This is Other charges, if any, applicable on total invoice value Round Off Amount Option al Number (Max length: 2,2) 31.21 This is round off amount of total invoice value

A.1.

INR 1..1 Total Invoice Value in INR Manda tory Number (Max length: 14,2) The total value of invoice including taxes/GST and rounded to two decimals maximum.

A.1.

0..1 Total Invoice Value in Option al Number (Max length: 14,2) $5729.65 The total value of invoice in Additional Currency

A.1.3.

nt 0..1 Paid Amount Option al Number (Max 8463.50 The amount, if any, which has been paid in advance.

It must be rounded to maximum 2 decimals.

A.1.3.

ue_ 0..1 Amount Due Option al Number (Max 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

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

iry_ Date 0..1 Batch Expiry Date Option al String 21/11/2019 Expiry Date of the Batch, if any

A.1.4

Date 0..1 Warranty Date Option al String 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

Name 0..1 Attribute Name Option al String (Max Length: 100) Colour Attribute Name of the item.

A.1.5

Value 0..1 Attribute Value Option al String (Max Length: 100) Red, green, etc.

Attribute Value of item.”.

(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.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Central Goods and Services Tax Act, 2017