[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. 02/2020 - Central Tax

New Delhi, the 01st January, 2020

G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (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 for registration as a SEZ Unit? Yes No
  (i) Select name of SEZ
(ii) Approval order number and date of order    
(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY
(iv) Designation of approving authority    
13. Are you applying for registration as a SEZ Developer? Yes No
  (i) Select name of SEZ Developer  
(ii) Approval order number and date of order    
(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY
  (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 No Technical Field name Cardinality Small Description of the field Is it Mandatory on invoice? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field
0 Version 1..1 Version number Mandatory string (Max length:10) 1.0

It is the version of schema . It will be used to keep track of version of Invoice specification.
1 IRN 0..1 Invoice Refernce Number Mandatory string (Max length:50) 649b01ft

This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request. In case application send this number then e-Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this number and it is registered on E-invoice system.
2 Invoice_type_code 1..1 Code for Invoice type Mandatory string (Max length:10) B2B/B2C/SEZWP/SEZWOP/EXP WP/EXPWOP/DEXP/ISD/BOS/D C

This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentionted as type and based on that some fields will become optional. Detail JSON schema will mention these details later.

3 Invoice_Subtype_code 1..1 Sub_Code for Invoice type Mandatory Drop Down Regular / CreditNote / DebitNote Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc
4 Invoice Num 1..1 Invoice number Mandatory string (Max length:16) Sa/1/2019 It will be as per invoice number rule mentionted in CGST/SGST rule. Rule to be checked.
5 Invoice Date 1..1 Invoice Date Mandatory string (DD/M M/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY"
6 Invoice_currency_co de 1..1 Currency code Optional string (Max length:16) USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice.
7 Reversecharge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge
8 Delivery_or_Invo ice_Period 0..1   Optional      
9 Invoice_Period_Star t_Date 1..1 Invoice period start date Mandatory (if this section is selected or used) string (DD/M M/YYYY) 21-07-19  
10 Invoice_Period_End _Date 1..1 Invoice Period End date Mandatory (if this section is selected or used) string (DD/M M/YYYY) 21-07-19  
11 Order and Sales Order Reference 0..1   Optional      
12 Preceding Invoice Reference 0..n          
13 Preceeding_Invoice _Number 1..1 Detail of Base Invoice which is being amended by subsequent document Mandatory (if this section is selected or used) string (Max length:16) Sa/1/2019 This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents requried under GST
14 Invoice_Document_ Reference 1.1 Invoice reference Optional string (Max length:20) KOL01 This reference is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales centre reference etc.
15 Preceeding_Invoice _Date 1..1 Date of Invoice Mandatory (if this section is selected or used) string (DD/M M/YYYY) 21-07-19  
16 Other References 0..1          
17 Receipt_Advice_Ref erence 0..1 Terms reference Optional string (Max length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer.
18 Tender_or_Lot_Refe rence 0..1 Lot / Batch Reference Optional string (Max length:20) TENDERJAN2020 This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender
19 Contract_Reference 0..1 Contract Number Optional string (Max length:20) CONT23072019 This reference is kept for mentioning contract number if supplies are made under any specific Contract
20 External_Reference 0..1 Any other reference Optional string (Max length:20) EXT23222 An additional field for provision of any additional reference number for such supply.
21 Project_Reference 0..1 Project Reference Optional string (Max length:20) PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project
22 RefNum 0..1 Vendor PO Reference number Optional string (Max length:16) Vendor PO /1 0
23 RefDate 0..1 Vendor PO Reference date Optional string (DD/M M/YYYY) 21-07-19 00-01-00
24 Supplier Information 1..1   Mandatory     A group of business terms providing information about the Supplier.
25 Supplier_Legal_Name 1..1 Supplier_Le gal_Name Mandatory string (Max length:100) The Institute of Charetred Accountants of India Name as appearing in PAN of the Supplier
26 Supplier_trading_ name 0..1 Trade Name of Supplier Optional string (Max length:100) ICAI A name by which the Supplier is known, other than Supplier name (also known as Business name).
27 Supplier_GSTIN 1..1 Gstin of the Supplier Mandatory Alphanumeric with 15 characters 29AADFV7589C1ZO GSTIN of the supplier
28 Supplier_Address 1 1..1 Supplier address1 Mandatory string (Max length:100) Vasanth Nagar Address of the Supplier
29 Supplier_Address 2 0..1 Supplier address 2 Optional string (Max length:100) Bangalore City of the Supplier
30 Supplier_City 1..1 Supplier address 2 Optional string (Max length:50) Bangalore City of the Supplier
31 Supplier_State 1..1 Place Mandatory string (Max length:50) Karnataka State of the Supplier
32 Supplier_Pincode 1..1 Pincode Mandatory string (Max length:6) 560087 Pincode of the Supplier
33 Supplier_Phone 0..1 Phone Optional string (Max length:12) 9999999999 Contact number of the Supplier
34 Supplier_Email 0..1 eMail id Optional string (Max length:50) Supplier@icai.com Email id of the Supplier.
35 Buyer Information 1..1   Mandatory     Header for Buyer information
36 Billing_Name 1..1 Buyer Legal name Mandatory string (Max length:100) Adarsha It will be legal name of buyer
37 Billing_Trade_Name 1..1 Buyer Legal name Mandatory string (Max length:100) Adarsha It will be Trade Name of buyer
38 Billing_GSTIN 1..1 GSTIN Mandatory string (Max length:15) 29AACCR7832C1ZD GSTIN of the Buyer
 

39

 Billing_POS 1..1 State code Mandatory String( M ax length:2) 29 Place of supply code of Supply
40 Billing_Address1 1..1 Address1 Mandatory string (Max length:100) Address Address of the Buyer
41 Billing_Address2 0..1 Address2 Optional string (Max length:100) Address Address of the Buyer
42 Billing_State 1..1 Place Mandatory string (Max length:50) Bangalore State of the Buyer
43 Billing_Pincode 1..1 pincode Mandatory string (Max length:6) 56000 Pincode of the Buyer
44 Billing_Phone 0..1 Phone number Optional string (Max length:12) 080 2223323 contact number of the Buyer
45 Billing_Email 0..1 eMail id Optional string (Max length:50) billing@icai.com Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail.
46 Payee Information (Seller payment information) 0..1   optional     Header for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier.
47 Payee_Name 1..1 Payee name Mandatory string (Max length:100)   Name of the person to whom payment is to be made
48 Payee_Financial_ Account 1..1 Account Number Mandatory string (Max length:18)   Account number of Payee
49 ModeofPayment 1..1 Payment mode Mandatory string (Max length:6) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer
50 Financial_Institution _Branch 1..1 Financial Institution Branch (IFSC Code) Mandatory string (Max length:11)   A group of business terms to specify Branch of Payee
51 Payment_Terms 0..1 Payment Terms Optional string (Max length:50)   Terms of Payment with the recipient if to be provided
52 Payment_Instruction 0..1 Payment Instruction Optional string (Max length:50)   A group of business terms providing information about the payment.
53 Credit_Transfer 0..1   Optional string (Max length:50)   A group of business terms to specify credit transfer payments.
54 Direct_Debit 0..1   Optional string (Max length:50)   A group of business terms to specify a direct debit.
55 CreditDays 0..1 Due date of Credit Optional Numeric (Min length:1 Max length:3 ) 30-11-2019 The date when the payment is due. Format "DD-MM-YYYY".
56 Delivery_Information 1..1   Mandatory     A group of business terms providing information about where and when the goods and services invoiced are delivered.
57 DispatchFromDetails 1..1 DISPATCH from details Mandatory Refer A 1.1  
58 ECOM_GSTIN 0..1 eCommerce GSTIN Optional string (Max length: 15)   Mention og E commerce operator is supply is made through him
59 ECOM_POS 0..1 State code Optional string (Max length: 2) 29 Mention og E commerce operator is supply is made through him
60 Invoice Item Details 1..n Items Mandatory      
61 List {items}     Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced.
62 Document Total 1..1   Mandatory - -  
63 TotalDetails 1..1 Bill TotalDetails Mandatory Refer A 1.3 0
64 Tax_Total 1..1 Total Tax Amount Mandatory Decimal (10,2)   When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal.
65 Sum_of_Invoice_lin e_net_amount 0..1 Item level net amount Optional Decimal (10,2)   Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals.
66 Sum_of_allowances _on_document_level 0..1 total discount Optional Decimal (10,2)   Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals.
67 Sum_of_charges_on _document_level 0..1 total other charges Optional     Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals.
68 PreTaxDetails   Break up of the tax rate at invoice level Optional Refer A 1.3 The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals
69 Paid_amount 1..1 Paid amount Mandatory Decimal (10,2)   The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals.
70 Amount_due_for_p ayment 1..1 Payment Due Mandatory Decimal (10,2)   The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals.
71 Extra Information 0..1   Optional      
72 Tax_Scheme 1..1 GST, Excise, Custom, VAT eyc. Mandatory string (Max length: 4) GST,CUST, VAT etc.. Mandatory element. Use “GST”
73 Remarks 0..1 Remarks/No te 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.Such as the reason for any correction or assignment note in case the invoice has been factored.
74 Additional_Supporti ng_Documents 0..n   optional      
75 Additional_Supporti ng_Documents_url 0..1 Supporting document URLs optional string (Max length: 100)   A group of business terms providing information about additional supporting documents substantiating the claims made 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 ng_Documents 0..1 Supporting document in base64 format optional string (Max length: 1000)   A group of business terms providing information about additional supporting documents substantiating the claims made 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 _or_Charges 0..1 Total Value of allowances and charges at invoice level optional Decimal (10,2)   A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level.
78 Eway Bill Details 0..1   Optional      
79 Transporter ID 1..1 Transporter Id Optional Alphanumeric with 15 characters 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1
80 transMode 1..1 Transporter Id Road / Rail / Air / Ship Drop Down - Fixed - 1/2/3/4
81 transDistance 1..1 Transporter Id   Decimal (10,2) - 20
82 transporterName 0..1 Transporter Name   string (Max length: 100) - SPURTHI R
83 transDocNo 0..1 Transporter Doc No   - - TA120; Mandatory if the mode of transport is other than by Road
84 transDocDate 0..1 Transporter Doc Date   string (DD/M M/YYY Y) 21-07-2019 20/9/2017
85 vehicleNo 1..1 Vehicle No Optional string (Max length: 20) - KA12KA1234 or KA12K1234 or KA123456 or KAR1234
86 Signature Detials 0..1   Mandatory      
87 DSC 1..1 Digital Signature of the Document     DSC KEY Hash an optional field since it is signed by the GSTN Portal also and data travels thry secured platform
  A 1.0 ShipTo Details 0..1          
S No Parameter Name   Description   Field Specifications Sample Value  
1 ShippingTo_Name 1..1 ShippingTo_ Legal_Name Mandatory string (Max length:60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
1 ShippingTo_Name 1..1 ShippingTo_ Trade_Nam e Mandatory string (Max length: 60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
2 ShippingTo_GSTIN 1..1 ShippingTo_ GSTIN Mandatory string (Max length: 60) 36AABCT2223L1ZF A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
3 ShippingTo_Address 1 1..1 ShippingTo_ Address1 Mandatory string (Max length: 100) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
4 ShippingTo_Address 2 0..1 ShippingTo_ Address2 Optional string (Max length: 50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
5 ShippingTo_Place 0..1 ShippingTo_ Place Optional string (Max length: 50) Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
6 ShippingTo_Pincode 1..1 ShippingTo_ Pincode Mandatory string (Max length: 6) 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
7 ShippintTo_State 1..1 ShippintTo_ State Mandatory string (Max length: 100) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
8 SubsupplyType   Supply Type Mandatory String (Max length: 2) Supply/export/Jobwork A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
9 TransactionMode   Transacion Mode Mandatory String (Max length: 2) Regula/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
               
 

A 1.1 DispatchFrom Details
S No Parameter Name   Description   Field Specifications Sample Value  
1 Company_Name 1..1 Company_N ame Mandatory string (Max length: 60) ICAI Detail of person and address wherefrom goods are dispatched.
2 Address1 1..1 Address1 Mandatory string (Max length: 100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched.
2 Address2 0..1 Address2 Mandatory string (Max length: 100) Millers Road Detail of person and address wherefrom goods are dispatched.
3 City 1..1 Place Mandatory string (Max length: 100) Bangalore Detail of person and address wherefrom goods are dispatched.
4 State 1..1 State Mandatory String (Max length: 2) Karnataka Detail of person and address wherefrom goods are dispatched.
5 Pincode 1..1 Pincode Mandatory string (Max length: 6) 560087 Detail of person and address wherefrom goods are dispatched.
               
  A 1.2 Item Details 1..n          
S No Parameter Name   Description   Field Specifi cations Sample Value  
1 SLNO 1..1 Serial Number Mandatory int 1,2,3  
2 Item Description 0..1 Item description optional string(Max length: 300) Mobile The identification scheme identifier of the Item classification identifier
3 ISService 0..1 ISService optional Character Y/N Specify whether supply is that of Services or not
4 HSN code 0..1 HSN code optional string (Max length: 8) 1122 A code for classifying the item by its type or nature.
5 Batch 0..1 ... optional Refer A 1.3.1 galaxy Batch number details are important to be mentioned for certain set of manufacturers
6 Barcode 0..1 ItemBarcde optional string (Max length: 30) b123 Barcoding if to be provided need to be specified
7 Quantity 1..1 Quantity Mandatory Decimal (13,3) 10 The quantity of items (goods or services) that is charged in the Invoice line.
8 FreeQty 0..1 free quantity Optional Decimal (13,3) 1 Detail of any FOC item
9 UQC 0..1 uom Optional string (Max length: 8) Box The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation 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 per quantity Mandatory Decimal (10,2) 500.5 The number of item units to which the price applies.
11 GrossAmount 1..1 gross amount Optional Decimal (10,2) 5000 The price of an item, exclusive of GST, after 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 negativev
12 DiscountAmount 0..1 discount amount Optional Decimal (10,2)   The total discount subtracted from the Item gross price to calculate the Item net price.
13 PreTaxAmount 0..1 Pretax Optional Decimal (10,2) 50 This is the Value after the Tax. Ideally this 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 Mandatory Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative
15 GST Rate 1..1 Rate Mandatory Decimal(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item.
16 Iamt 0..1 IGST Amount as per item Mandatory Decimal(11,2)   A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons
17 Camt 0..1 CGST Amount as per item Mandatory Decimal(11,2) 650.00  
18 Samt 0..1 SGST Amount as per item Mandatory Decimal(11,2) 650.00  
19 Csamt 0..1 CESS Amount as per item Optional Decimal(11,2) 65.00  
20 StateCessAmt 0..1 State cess amount as per item Optional Decimal(11,2) 65.00  
21 OtherCharges 0..1 Other if any Optional Decimal(11,2)   A group of business terms providing 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 mount 0..1 Invoice line Net Amount Optional      
23 Order__Line_Refere nce 0..1 Reference to purchase order Optional      
24 ItemTotal 1..1 net amount Optional      
25 Origin_Country 0..1 Origin country of item Optional      
26 SerialNoDetails 0..1 ... Optional Refer A 1.3.2  
               
  A 1.3 Total Details 1..1   Mandatory      
S No Parameter Name   Description   Field Specifi cations Sample Value  
1 IGSTValue 0..1 IGST Amount as per invoice Optional Decimal(11,2)   Appropriate taxes based on rule will be applicable. For example either of CGST& 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 Amount as per invoice Optional Decimal(11,2)   Taxable value as per Act to be specified
3 SGSTValue 0..1 SGST Amount as per invoice Optional Decimal(11,2)   Taxable value as per Act to be specified
4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2)   Taxable value as per Act to be specified
5 StateCessValue 0..1 State cess Amount as per invoice Optional Decimal(11,2)   Taxable value as per Act to be specified
6 Rate 0..1 Tax Rate Optional Decimal(11,2)   Tax Rate
7 Freight 0..1 Charges Optional Decimal(11,2)    
8 Insurance 0..1 Charges Optional Decimal(11,2)    
9 Packaging and Forwarding 0..1 Charges Optional Decimal(11,2)    
10 Other Charges 0..1 Pretax/post charges Optional Decimal(11,2)   A group of business terms providing 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 value Optional Decimal(11,2)   The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals.
12 Total Invoice Value 1..1 Total amount Mandatory Decimal(11,2)   The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals.
               
               
  A 1.3.1 Batch Details 1..1          
S No Parameter Name   Description   Field Specifi cations Sample Value  
1 BatchName 1..1 Batch number/na me Mandatory string (Max length: 20)   Batch number details are important to be mentioned for certain set of manufacturers
2 BatchExpiry Date 0.1 Expiry Date optional string (DD/M M/YYYY)   Expiry Date of the Batch
3 WarrantyDate 0.1 Warranty Date Optional string (DD/M M/YYYY)   Warranty Date of the ITEM
               
  A 1.3.2 Serial Number Details 0..1          
S No Parameter Name   Description   Field Specifi cations Sample Value  
1 SerialNumber 1..1 Serial Number in case of each item having unique number Optional string (Max length: 15)   0
2 OtherDetail1 0..1 other detail of serial number Optional string (Max length: 10)   0
3 OtherDetail2 0..1 other detail of serial number Optional string (Max length: 10)   0
               
  A 1.3.3 PreTax Details            
S No Parameter Name   Description   Field Specifi cations Sample Value  
1 Pretax Particulars   Pretax ledger/parti culars Optional string (Max length: 100)   0
2 TaxOn   Pretax on gross amount or any other Optional Decimal(11,2)   0
3 Amount   Amount Optional Decimal(11,2)   0

[F. No. 20/06/07/2019 - GST (Pt. II)]

(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 - Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.