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
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Schema (Version 1.1) |
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|
Sr. No. |
Technical name of the field |
Cardinality (0..1/ 1..1/ 0..n/ 1..n) |
Brief Description of the field |
Whether Mandatory/ Optional |
Technical Field Specification |
Sample Value of the field |
Explanatory Notes |
| 1. | Basic Details | 1..1 | Mandatory |
Header for Basic Details |
|||
| 1.0 | Version | 1..1 | Version Number | Mandatory | String (Max. Length:6) | 1.1 |
This is version of the einvoice schema. It will be used to keep track of version of Invoice specification |
| 1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory | String (Length: 64) | a5c12dca8 0e7433217 …..ba4013 750f2046f 229 | This will be
a unique reference number for the invoice.
However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field. |
| 1.2 | Supply_Type_Code | 1..1 | Code for Supply Type | Mandatory | Enumerated List | B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP | This will
be the code to identify type of supply.
B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export |
| 1.3 | Document_ Type_Code | 1..1 | Code for Document Type | Mandatory | Enumerated List | INV / CRN / DBN | Type of
Document:
INV for Invoice, CRN for Credit Note DBN for Debit note. |
| 1.4 | Document_ Num | 1..1 | Document Number | Mandatory | String (Max Length:16) | Sa/1/2019 | This is as per relevant rule in CGST/SGST/UTGST Rules. |
| 1.5 | Document_ Date | 1..1 | Document Date | Mandatory | String (DD/MM/YYYY) | 21/07/201 9 | The date on which the Invoice was issued. Format "DD/MM/YYYY" |
| 1.6 | Additional_ Currency_ Code | 0..1 | Additional Currency Code | Optional | Enumerated List | USD, EUR | The field is
for reporting additional currency, if any, in which all invoice amounts
can be given, along with INR.
One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ |
| 1.7 | Reverse_Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
| 1.8 | IGST_Applicability_despite_Supplier_and_Recipient_located_in_same_ State/UT | 0..1 | IGST Applicability despite Supplier and Recipient located in same State/UT | Optional | String (Length:1) | N | To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT |
| 2. | Document _Period | 0..1 | Optional | Header for Document Period | |||
| 2.1 | Document_ Period_Start _Date | 1..1 | Document Period Start Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | This is the
start date of the document period (delivery/invoice period).
(This field is mandatory only if this section is selected) |
| 2.2 | Document_ Period_End _ Date | 1..1 | Document Period End Date | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | 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 | Optional | Header for Preceding Document / Contract Reference | |||
| 3.1 | Preceding Document Reference | 0..n | Optional | Sub-header for Preceding Document Reference | |||
| 3.1.1 | Preceding_ Document_ Number | 1..1 | Preceding Document Number | Mandatory | String (Max length:16) | Sa/1/2019 | This is the
reference of original document/invoice to be provided optionally in the
case of debit or credit notes.
Credit/Debit notes, against invoices can also be referred here. (This field is mandatory only if this section is selected) |
| 3.1.2 | Preceding_ Document_ Date | 1..1 | Date of Preceding Document | Mandatory | String (DD/MM/YYYY) | 21/07/2019 | Date of
preceding document/invoice.
(This field is mandatory only if this section is selected) |
| 3.1.3 | Other_ Reference | 0..1 | Other Reference | Optional | String (Max length:20) | KOL01 | This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. |
| 3.2 | Receipt / Contract References | 0..n | Optional | Sub-header for Receipt / Contract References | |||
| 3.2.1 | Receipt_Advice_Reference | 0..1 | Receipt Advice Reference | Optional | String (Max length:20) | CREDIT30 | This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance |
| 3.2.2 | Receipt_Advice _Date | 0..1 | Date of Receipt Advice | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of issue of receipt advice for advance. |
| 3.2.3 | Tender_or_ Lot_Reference | 0..1 | Tender or Lot Reference | Optional | String (Max length:20) | TENDERJ AN2020 | This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. |
| 3.2.4 | Contract_Reference | 0..1 | Contract Reference | Optional | String (Max length:20) | CONT2307 2019 | This reference is kept for mentioning contract number, if supplies are made under any specific Contract |
| 3.2.5 | External_Reference | 0..1 | External Reference | Optional | String (Max length:20) | EXT23222 | An additional field for provision of any additional/external reference number for the supply. |
| 3.2.6 | Project_Reference | 0..1 | Project Reference | Optional | String (Max length:20) | PJTCODE 01 | This reference is kept for mentioning project number, if supplies are made under any specific project |
| 3.2.7 | PO _Ref_Num | 0..1 | PO Reference Number | Optional | String (Max length:16) | Vendor PO /1 | This is the reference number of Purchase Order |
| 3.2.8 | PO_Ref_Date | 0..1 | PO Reference Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | This is the date of Purchase Order. |
| 4. | Supplier Information | 1..1 | Mandatory | Header for Supplier Information | |||
| 4.1 | Supplier_Legal_Name | 1..1 | Supplier Legal Name | Mandatory | String (Max. length:100) | XYZ Ltd. | Legal Name, as appearing in PAN of the Supplier |
| 4.2 | Supplier_Trade_ Name | 0..1 | Trade Name of Supplier | Optional | String (Max length:100) | ABC Traders | A name by which the Supplier is known, i.e. Business Name, other than legal name |
| 4.3 | Supplier_ GSTIN | 1..1 | GSTIN of Supplier | Mandatory | String (Length:15) | 29AADFV7589C1ZX | GSTIN of the Supplier |
| 4.4 | Supplier_ Address1 | 1..1 | Supplier Address 1 | Mandatory | String (Max length:100) | # 1-23- 120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) |
| 4.5 | Supplier_ Address2 | 0..1 | Supplier Address 2 | Optional | String (Max length:100) | # 1-23- 120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar | Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any |
| 4.6 | Supplier_Place | 1..1 | Supplier Place | Mandatory | String (Max length:50) | Bangalore | Location of the Supplier (City/Town/Village) |
| 4.7 | Supplier_State_Code | 1..1 | Supplier State Code | Mandatory | Enumerated List | 29 | State Code
of the Supplier 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_Pincode | 1..1 | Supplier PIN Code | Mandatory | Number (Length: 6) | 560087 | PIN Code of the Supplier Locality |
| 4.9 | Supplier_ Phone | 0..1 | Supplier Phone | Optional | String (Max length:12) | 9999999999 | Contact number of the Supplier |
| 4.10 | Supplier_Email | 0..1 | Supplier email | Optional | String (Max length:100) | supplier@abc.com | e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern |
| 5. | Recipient Information | 1..1 | Mandatory | Header for Recipient Information | |||
| 5.1 | Recipient_ Legal_Name | 1..1 | Recipient Legal Name | Mandatory | String (Max. length:100) | PQR Pvt. Ltd | It will be legal name of recipient, as per PAN. |
| 5.2 | Recipient_ Trade_Name | 0..1 | Recipient Trade Name | Optional | String (Max. length:100) | Adarsha | It will be trade name of recipient, if available. |
| 5.3 | Recipient_ GSTIN | 1..1 | Recipient Trade Name | Mandatory | String (Length:15) | 29ABCCR 1832C1ZX , URP | GSTIN of the
Recipient, if available.
URP: In case of exports or if supplies are made to unregistered persons |
| 5.4 | Place_Of_Supply_State _ Code | 1..1 | Place of Supply (State Code) | Mandatory | Enumerated List | 29, 96 | Code/State
Code of Place of Supply as per GST System.
List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q |
| 5.5 | Recipient_ Address1 | 1..1 | Recipient Address 1 | Mandatory | String (Max length:100) | # 1-23- 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar | Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) |
| 5.6 | Recipient_ Address2 | 0..1 | Recipient Address 2 | Optional | String (Max length:100) | # 1-23- 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar | Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any |
| 5.7 | Recipient_ Place | 1..1 | Recipient Place | Mandatory | String (Max length:100) | Mysore | Location of the Recipient (City/Town/Village) |
| 5.8 | Recipient_ State_Code | 1..1 | Recipient State Code | Mandatory | Enumerated List | 29 | Code/State
Code of the Recipient.
List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q |
| 5.9 | Recipient _Pincode | 0..1 | Recipient PIN Code | Optional | 560002 | PIN code of
the Recipient locality.
In case of export, Pincode need not be mentioned. |
|
| 5.10 | Country_Code_of_Export | 0..1 | Recipient PIN Code | Optional | 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 https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ |
|
| 5.11 | Recipient_ Phone | 0..1 | Recipient Phone | Optional | 0802223323 | Contact number of the Recipient | |
| 5.12 | Recipient_email_ID | 0..1 | Recipient email ID | Optional | billing@xyz.com | e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern | |
| 6 | Payee Information | 0..1 | Optional | Header for Payee Information | |||
| 6.1 | Payee_Name | 0..1 | Payee Name | Optional | String (Max length:100) | Ramesh K | Name of the person to whom payment is to be made |
| 6.2 | Payee_Bank_Account_Number | 0..1 | Payee Bank Account Number | Optional | String (Max length:18) | 3868501747262 | Bank Account Number of Payee |
| 6.3 | Mode_of_Payment | 0..1 | Mode of Payment | Optional | String (Max length:18) | Direct Transfer | Mode of Payment: Cash/Credit/Direct Transfer etc. |
| 6.4 | Bank _Branch_Code | 0..1 | Bank Branch Code | Optional | String (Max length:11) | SBIN9876 543 | Indian Financial System Code (IFSC) of Payee’s Bank Branch |
| 6.5 | Payment_Terms | 0..1 | Payment Terms | Optional | String (Max length:100) | Text | Terms of Payment, if any, with the Recipient can be provided. |
| 6.6 | Payment_Instruction | 0..1 | Payment Instruction | Optional | String (Max length:100) | Text | Instruction, if any, regarding payment can be provided |
| 6.7 | Credit_Transfer_Terms | 0..1 | Credit Transfer Terms | Optional | String (Max length:100) | Text | Terms to specify credit transfer payments. |
| 6.8 | Direct_Debit_Term | 0..1 | Direct Debit Terms | Optional | String (Max length:100) | Text | Terms, if any, to specify a direct debit. |
| 6.9 | Credit_Days | 0..1 | Credit Days | Optional | Numeric (Max length:4) | 30 | Number of days within which payment is due. |
| 7. | Delivery_Information | 0..1 | Optional | Header for Delivery Information | |||
| 7.1 | Ship_To_Details | 0..1 | Ship To Details | Optional | Refer A 1.0 | Details of location to which the supply has to be delivered. | |
| 7.2 | Dispatch_From_Details | 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 | Mandatory | Header for Invoice Item Details | |||
| 8.1 | Item_List | 1..n | Item List | Mandatory | Refer A 1.2 | Provides information about the goods and services being invoiced | |
| 9. | Document Total | 1..1 | Mandatory | Header for Document Total Details | |||
| 9.1 | Document_ Total_Details | 1..1 | Document Total Details | Mandatory | Refer A 1.3 | Details of document total including taxes. | |
| 10. | Extra Information | 0..1 | Optional | Header for Extra Information | |||
| 10.1 | Tax_Scheme | 1..1 | Tax Scheme | Mandatory | String (Max length: 10) | GST | To specify the tax/levy applicable – GST (This field is mandatory only if this section is selected) |
| 10.2 | Remarks | 0..1 | Remarks | Optional | String (Max length: 100) | New batch Items submitted | A textual note that gives unstructured information that is relevant to the Invoice as a whole e.g. reasons for any correction or assignment note in case the invoice has been factored etc. |
| 10.3 | Port_Code | 0..1 | Port Code | Optional | Enumerated List | Alpha numeric | In case of
export/supply to SEZ, port code can be mentioned as per Indian Customs
EDI System (ICES), if applicable and available at the time of reporting
e-invoice.
Lists published and updated from time to time at below URLs: EDI Port Codes: https://www.icegate.gov.in/Webappl/LOCATION_ENQ Non-EDI Port Codes: https://www.icegate.gov. in/Webappl/nonlocation _det_all.jsp |
| 10.4 | Shipping_Bill_Number | 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. |
| 10.5 | Shipping_Bill_Date | 0..1 | Shipping Bill Date | Optional | String(DD/M M/YYYY) | 03/12/2020 | Date of Shipping Bill as per Indian Customs EDI System (ICES) |
| 10.6 | Export_Duty_Amount | 0..1 | Export Duty Amount | Optional | Number (Max Length: 12,2) | 1200000.50 | Amount of Export Duty in INR, if any, applicable (in case of invoices for export) |
| 10.7 | Supplier_Can_Opt_Refund | 0..1 | Supplier Can Opt Refund | Optional | String (Length: 1) | Y / N | In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not. |
| 10.8 | ECOM_GSTIN | 0..1 | e-Commerce Operator’s GSTIN | Optional | String (Length: 15) | 29ABCCR1 832C1CX | GSTIN of e-commerce operator, if supply is made through him/her. |
| 11. | Additional _Supporting_Documents | 0..n | Optional | Header for Additional Supporting Documents | |||
| 11.1 | Additional_ Supporting_Documents_URL | 0..1 | Additional Supporting Documents URL | Optional | String (Max length: 100) | http://www.x yz.com/abc | This is to enter URL reference of additional supporting documents, if any. |
| 11.2 | Additional_ Supporting _Documents_base64 | 0..1 | AdditionalSup porting Document in base64 | Optional | String (Max length: 1000) | Base 64 encoded Document | This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. |
| 11.3 | Additional_ Information | 0..1 | Additional Information | Optional | String (Max length: 1000) | Free text, remarks, identifiers, etc. | Any additional information, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, tradespecific information, Drug Licence Reg. No., FOB/CIF etc. |
| 12. | E-way Bill Details | 0..1 | Optional | Header for e-way Bill Details | |||
| 12.1 | Transporter _ID | 0..1 | Transporter ID | Optional | String (Length: 15) | 29AADFV75 89C1ZO | Registration
/ Enrolment Number of the transporter
(This field is required if Part-A of E-waybill has to be generated) |
| 12.2 | Trans_Mode | 0..1 | Mode of Transportation | Optional | Enumerated List | 1/2/3/4 | Option to be
provided based on mode of transport available on e-Way Bill Portal
1 for Road; 2 for Rail; 3 for Air; 4 for Ship (This field is required if Part-B of e-way bill is also to be generated) |
| 12.3 | Trans_Distance | 1..1 | Distance of Transportation | Mandatory | Number (Max length: 4) | 200 | Distance of
Transportation
(This field is mandatory only if this section is selected) |
| 12.4 | Transporter _Name | 0..1 | Transporter Name | Optional | String (Max length: 100) | Sphurthi Transporters | Name of the Transporter |
| 12.5 | Trans_Doc _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) |
| 12.6 | Trans_Doc _Date | 0..1 | Transport Document Date | Optional | String (DD/MM/YYYY) | 21/07/2019 | Date of
Transport document.
(This field is mandatory if mode of Transport is Rail or Air or Ship) |
| 12.7 | Vehicle_No . | 0..1 | Vehicle Number | Optional | String (Max. length: 20) | KA12KA123 4 or KA12K1234 or KA123456 or KAR1234 | Vehicle
Registration Number
(This field is mandatory if mode of Transport is Road) |
| 12.8 | Vehicle_Type | 0..1 | Vehicle Type | Optional | Enumeration List | O / R | To mention
nature of vehicle:
O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is also to be generated) |
| A 1.0 | Ship To Details | 0..1 | Optional | Header for Annexure A 1.0: Ship To Details | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether optional or mandatory | Field Specifications | Sample Value | Explanatory Notes |
| A.1.0 .1 | ShipTo_Legal_Name | 1..1 | Ship To Legal Name | Mandatory | 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 .2 | ShipTo_Trade_Name | 0..1 | Ship To Trade Name | Optional | String (Max length: 100) | XYZ-1 | Trade Name of the entity to whom the supplies are shipped to. |
| A.1.0 .3 | ShipTo_GSTIN | 0..1 | Ship To GSTIN | Optional | String (Length: 15) | 36AABCT22 23L1ZF | GSTIN of the entity to whom the supplies are shipped to. |
| A.1.0 .4 | ShipTo_Address1 | 1..1 | Ship To Address1 | Mandatory | 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 .5 | ShipTo_Address2 | 0..1 | Ship To Address2 | 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 .6 | ShipTo_Place | 1..1 | Ship To Place | Mandatory | String (Max length: 100) | Bangalore | Place
(City/Town/Village) of entity to whom the supplies are shipped to.
(This field is mandatory only if this section is selected) |
| A.1.0 .7 | ShipTo_Pincode | 1..1 | Ship To Pincode | Mandatory | 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 .8 | Ship_To_State_Code | 1..1 | Ship To State Code | Mandatory | 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 https://www.icegate.gov.in/Webappl/STATE_EN Q (This field is mandatory only if this section is selected) |
| A 1.1 | Dispatch From Details | 0..1 | Optional | Header for Annexure A 1.1: Dispatch From Details | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optiona | Field Specific ations | Sample Value |
Explanatory Notes |
| A.1.1 .1 | DispatchFrom_Name | 1..1 | Dispatch From Name | Mandatory | 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 .2 | DispatchFrom_Address1 | 1..1 | Dispatch From Address1 | Mandatory | 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 .3 | DispatchFrom_Address2 | 0..1 | Dispatch From Address2 | Optional | String (Max length:100) | Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar | Address 2 of the entity from which goods are dispatched. |
| A.1.1 .4 | DispatchFrom_Place | 1..1 | Dispatch From Place | Mandatory | String (Max length:100) | Bangalore | Place
(City/Town/Village) of the entity from which goods are dispatched.
(This field is mandatory only if this section is selected) |
| A.1.1 .5 | DispatchFrom_State_ Code | 1..1 | Dispatch From State Code | Mandatory | 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 https://www.icegate.gov. in/Webappl/STATE_EN Q (This field is mandatory only if this section is selected) |
| A.1.1 .6 | DispatchFrom_Pincode | 1..1 | Dispatch From Pincode | Mandatory | Number (Length: 6) | 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 | Mandatory | Header for Annexure A 1.2: Item Details | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifications | Sample Value |
Explanatory Notes |
| A.1.2 .1 | Sl_No. | 1..1 | Serial Number | Mandatory | String (Max length: 6) | 1,2,3 | Serial number of the item |
| A.1.2 .2 | Item_Description | 0..1 | Item Description | Optional | String (Max length: 300) | Mobile | Description of the item |
| A.1.2 .3 | Is_Service | 1..1 | Service | Mandatory | String (Length: 1) | Y/N | Specify whether supply is service or not. |
| A.1.2 .4 | HSN_Code | 1..1 | HSN Code | Mandatory | String (Max length: 8) | 1122 | To enter applicable HSN / SAC Code of Goods / Service |
| A.1.2 .5 | Batch Details | 0..1 | Optional | Refer A 1.4 | Some manufacturers may mention batch details (in Section A 1.4) | ||
| A.1.2 .6 | Barcode | 0..1 | Barcode | Optional | String (Max length: 30) | b123 | Barcode, if any, of the item. |
| A.1.2 .7 | Quantity | 0..1 | Quantity | Optional | Number (Max length: 10,3) | 10 | The quantity
of items to be mentioned in the invoice.
This is mandatory only in case of goods. |
| A.1.2 .8 | Free_Qty | 0..1 | Free Quantity | Optional | Number (Max length: 10,3) | 99 | Quantity of item(s), if any, given free of charge (FOC) |
| A.1.2 .9 | Unit_Of_Measurement | 0..1 | Unit of Measurement | Optional | String (Max length: 8) | Box | The Unit of Measurement (UOM), if any, applicable on invoiced goods. |
| A.1.2 .10 | Item_Price | 1..1 | Item Price | Mandatory | Number (Max length : 12,3) | 500.5 | Price per unit item. |
| A.1.2 .11 | Gross_Amount | 1..1 | Gross Amount | Mandatory | Number (Max length : 12,2 | 5000 | The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive of taxes. |
| A.1.2 .12 | Item_Discount_Amount | 0..1 | Item Discount Amount | Optional | Number (Max length: 12,2) | 10.25 | The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive of taxes. |
| A.1.2 .13 | Pre_Tax_Value | 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 pretax value may be different from taxable value. |
| A.1.2 .14 | Item_Taxable_Value | 1..1 | Item Taxable Value | Mandatory | Number (Max length: 12,2) | 5000 | This is the value on which tax is computed. Value cannot be negative. |
| A.1.2 .15 | GST_Rate | 1..1 | GST Rate | Mandatory | Number (Max length: 3,3) | 5 | The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. |
| A.1.2 .16 | IGST_Amt | 0..1 | IGST Amount | Optional | Number (Max Length: 12,2) | 999.45 | Amount of IGST payable per item (rounded off to 2 decimals). If IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported. |
| A.1.2 .17 | CGST_Amt | 0..1 | CGST Amount | Optional | Number (Max Length: 12,2) | 650.00 | Amount of
CGST payable per item (rounded off to 2 decimals).
If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. |
| A.1.2 .18 | SGST_UT GST Amt | 0..1 | SGST/UTGST Amount | Optional | Number (Max length: 12,2) | 650.00 |
Amount of SGST/UTGST payable per item(rounded off to 2 decimals).
If SGST/UTGST is reported, then CGST must be reported and IGST will be blank. |
| A.1.2 .19 | Comp_Cess _Rate_Ad_ valorem | 0..1 | Compensation Cess Rate, Ad_Valorem | Optional | Number (Max length: 3,3) | 2.5% | Ad valorem Rate of GST Compensation Cess, applicable, if any |
| A.1.2 .20 | Comp_Cess _Amt_ Ad_Valorem | 0..1 | Compensation Cess Amount, Ad Valorem | Optional | Number (Max length: 12,2) | 56.00 | GST Compensation Cess amount, ad valorem (rounded off to 2 decimals) (based on value of the item) |
| A1.2. 21 | Comp_Cess _Amt_Non _Ad_Valorem | 0..1 | Compensation Cess Amount, Non ad valorem | Optional | Number (Max length:12,2) | 23.00 | GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) |
| A1.2. 22 | State_Cess _Rate_ad_valorem | 0..1 | State Cess Rate, Ad Valorem | Optional | Number (Max length: 3,3) | 1.5% | Ad valorem Rate of State/UT Cess, applicable, if any |
|
A1.2. 23 |
State_Cess _Amt_Ad_ Valorem | 0..1 | State Cess Amount, ad valorem | Optional | Number (Max length: 12,2) | 43.00 | State/UT Cess amount, ad valorem (based on value of the item) |
| A1.2. 24 | State_Cess _Amt_Non _Ad_Valorem | 0..1 | State Cess Amount, non ad valorem | Optional | Number (Max length: 12,2) | 12.00 | State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) |
| A1.2. 25 | Other_Charges_Item_Level | 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. |
| A1.2. 26 | Purchase_Order_Line_ Reference | 0..1 | Purchase Order Line Reference | Optional | String (Max length: 50) | 746/ABC/01 | Reference of Purchase Order Line |
| A1.2. 27 | Item_Total _Amt | 1..1 | Item Total Amount | Mandatory | 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. |
| A1.2. 28 | Origin_Country_Code | 0..1 | Code of Country of Origin | Optional | Enumerated List | DZ | This is to
specify country of origin of the item, e.g. mobile phone sold in India
could be manufactured in other country;
Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES). List published and updated from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ |
| A1.2. 29 | Unique_Serial_Number | 0..1 | Unique Serial Number | Optional | String (Max length: 20) | 553 | Serial number, in case of each item having a unique number. |
| A1.2. 30 |
Product_Attribute_Details | 0..n | Optional | Refer A 1.5 | Attribute details of product | ||
| A 1.3 | Document Total Details | 1..1 | Mandatory | Header for Annexure A 1.3: Document Total Details | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifications | Sample Value |
Explanatory Notes |
| A.1.3 .1 | Taxable_Value_Total | 1..1 | Total Taxable Value | Mandatory | Number (Max length: 14,2) | 768439.35 | This is the sum of the taxable values of all the items in the document. |
| A.1.3 .2 | IGST_Amt _Total | 0..1 | Total IGST Amount | Optional | Number (Max length : 14,2) | 265.50 | Total IGST
amount for the invoice.
Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as ‘optional’ |
| A.1.3 .3 | CGST_Am _Total | 0..1 | Total CGST Amount | Optional | Number (Max length: 14,2) | 65.45 | Total CGST
amount for the invoice.
Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as ‘optional |
| A.1.3 .4 | SGST_UT GST_Amt _Total | 0..1 | Total SGST/UTGST Amount | Optional | Number (Max length: 14,2) | 65.45 | Total SGST/UTGST
amount for the invoice. Appropriate taxes based on rule will be
applicable.
For example, either of CGST & SGST/UTGST or IGST will be mandatory. As it is conditional mandatory, it is marked as ‘optional’ |
| A.1.3 .5 | Comp_Cess_Amt_Total | 0..1 | Total Compensation Cess Amount | Optional | Number (Max length: 14,2) | 24.95 | Total GST Compensation Cess amount for the invoice (ad valorem as well as nonad valorem) |
| A.1.3 .6 | State_Cess _Amt_Total | 0..1 | Total State Cess Amount | Optional | Number (Max length : 14,2) | 5.45 | Total State cess amount for the invoice (ad valorem as well as non-ad valorem) |
| A.1.3 .7 | Discount_ Amt_Invoice_Level | 0..1 | Invoice Level Discount Amount | Optional | Number (Max length: 14,2) | 100.00 | This is Discount Amount, if any, applicable on total invoice value |
| A.1.3 .8 | Other_Charges_Invoice_Level | 0..1 | Other Charges (Invoice Level) | Optional | Number(Max length: 14,2) | 200.00 | This is Discount Amount, if any, applicable on total invoice value |
| A.1.3 .9 | Round_Off _Amount | 0..1 | Round Off Amount | Optional | Number (Max length: 2,2) | 31.21 | This is round off amount of total invoice value |
| A.1.3 .10 | Total_Invoice_Value_ INR | 1..1 | Total Invoice Value in INR | Mandatory | Number (Max length: 14,2) | 745249678.5 0 | The total value of invoice including taxes/GST and rounded to two decimals maximum |
| A.1.3 .11 | Total_Invoice_Value_ FCNR | 0..1 | Total Invoice Value in FCNR | Optional | Number (Max length: 14,2) | $5729.65 | The total value of invoice in Additional Currency |
| A.1.3. 12 |
Paid_Amount | 0..1 | Paid Amount | Optional | Number (Max length: 14,2) | 8463.50 | The amount,
if any, which has been paid in advance.
It must be rounded to maximum 2 decimals. |
| A.1.3 .13 | Amount_Due_ | 0..1 | Amount Due | Optional | Number (Max length: 14,2) | 98789.50 | The outstanding amount due for payment. It must be rounded to maximum 2 decimals. |
| A 1.4 | Batch Details | 0..1 | Optional | Header for Annexure A 1.4: Batch Details | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifications | Sample Value |
Explanatory Notes |
| A.1.4 .1 | Batch_Number | 1..1 | Batch Number | Mandatory | String (Max Length: 20) | 673927 | Certain set of manufacturers may mention batch number details. (This field is mandatory only if this section is selected) |
| A.1.4 .2 | Batch_Expiry_ Date | 0..1 | Batch Expiry Date | Optional | String (DD/MM/YYYY) | 21/11/2019 | Expiry Date of the Batch, if any |
| A.1.4 .3 | Warranty_ Date | 0..1 | Warranty Date | Optional | String (DD/MM/YYYY) | 21/11/2019 | Warranty date for the Item, if any |
| A 1.5 | Attribute Details of Item | 0..1 | Optional | Header for Annexure A 1.5: Attribute Details of Item | |||
| Sr. No. | Parameter Name | Cardinality | Description | Whether mandatory or optional | Field Specifications | Sample Value |
Explanatory Notes |
| A.1.5 .1 | Attribute_ Name | 0..1 | Attribute Name | Optional | String (Max Length: 100) | Colour | Attribute Name of the item. |
| A.1.5 .2 | Attribute_ Value | 0..1 | Attribute Value | Optional | String (Max Length: 100) | Red, green, etc. | Attribute Value of item.”. |