In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act 2017 12 of 2017

ररररििििजजजज(cid:4)(cid:4)(cid:4)(cid:4)(cid:5)(cid:5)(cid:5)(cid:5)ीीीी सससस..ंं..ंं डडडडीीीी....एएएएलललल....---- 33333333000000004444////99999999 REGD. NO. D. L.-33004/99 अअअअससससााााधधधधााााररररणणणण EXTRAORDINARY भाग II—ख(cid:2) ड 3—उप-ख(cid:2) ड (i) PART II—Section 3—Sub-section (i) (cid:1)(cid:1)(cid:1)(cid:1)ााााििििधधधधककककाााारररर सससस ेे ेे(cid:1)(cid:1)(cid:1)(cid:1)ककककााााििििशशशशतततत PUBLISHED BY AUTHORITY सससस..ंंं.ं. 3333]]]] ननननईईईई (cid:17)(cid:17)(cid:17)(cid:17)दददद(cid:19)(cid:19)(cid:19)(cid:19)ललललीीीी,,,, बबबबुधुधुधुधववववाााारररर,,,, जजजजननननववववररररीीीी 1111,,,, 2222000022220000////पपपपौौौौषषषष 11111111,,,, 1111999944441111 No. 3] NEW DELHI, WEDNESDAY, JANUARY 1, 2020/PAUSHA 11, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय ((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव ििििववववभभभभाााागगगग)))) (के(cid:7)(cid:8)ीय अ(cid:12)(cid:13)य(cid:14) कर और सीमा शु(cid:17)क बोड(cid:20)) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:21)द(cid:17)ली, 1 जनवरी, 2020 ससससंं..ंं.. 00002222-- -- 2222000022220000////कककक(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 4444((((अअअअ))))....————क(cid:24)(cid:8)ीय सरकार, क(cid:24)(cid:8)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:25) धारा 164 (cid:26)ारा (cid:12)द(cid:29) शि(cid:31)य का (cid:12)योग करते "ए, क(cid:24)(cid:8)ीय माल और सेवा कर िनयम, 2017 का और संशोधन करने के िलए िन%िलिखत िनयम बनाती है, अथा(cid:20)त् :- 1. (1) इन िनयम का संि(cid:14), नाम क(cid:24)(cid:8)ीय माल और सेवा कर (संशोधन) िनयम, 2020 ह ै। (2) इन िनयम म(cid:24) अ(cid:7)यथा उपबंिधत के िसवाय, ये राजप/ म(cid:24) (cid:12)काशन क(cid:25) तारीख को (cid:12)वृ(cid:29) ह गे । 2. क(cid:24)(cid:8)ीय माल और सेवा कर िनयम, 2017 (िजसे इसम(cid:24) इसके प4ात ्उ(cid:31) िनयम कहा गया ह)ै के िनयम 117 म(cid:24),- (क) उपिनयम (1क) म(cid:24), 31 (cid:21)दस6बर, 2019 से “31 (cid:21)दस6बर, 2019” अंक , अ(cid:14)र और श7द के 8थान पर, “31 माच,(cid:20) 2020” अंक, अ(cid:14)र और श7द रखे जाएगं े ; (ख) उपिनयम (4) के खंड (ख) के उपखंड (iii) के परंतुक म(cid:24), “31 जनवरी, 2020” अंक , अ(cid:14)र और श7द के 8थान पर, “30 अ(cid:12)ैल, 2020” अंक, अ(cid:14)र और श7द रखे जाएगं े । 3. उ(cid:31) िनयम के (cid:12);प आरईजी-01 के भाग-ख म (cid:24)<म सं=यांक 12 और <म सं=यांक 13 तथा इनसे संबंिधत (cid:12)िवि>य के 8थान पर िन%िलिखत रखा जाएगा, अथा(cid:20)त् :- 40 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ''12 ?या आप िवशेष आAथक जोन यूिनट के ;प म(cid:24) हां नहE रिज8Bीकरण के िलए आवेदन कर रह ेहD? (i) िवशेष आAथक जोन के नाम का चयन कर(cid:24) (ii) अनुमोदन आदशे सं=या और आदशे क(cid:25) तारीख (iii) िविधमा(cid:7)यता क(cid:25) अविध से (cid:21)दन/मास/वष(cid:20) तक (cid:21)दन/मास/वष(cid:20) (iv) अनुमोदन करने वाले (cid:12)ािधकारी का पदािभधान .13 ?या आप िवशेष आAथक जोन िवकासकता(cid:20) के हां नहE ;प म(cid:24) रिज8Bीकरण के िलए आवेदन कर रहे हD? (i) िवशेष आAथक जोन िवकासकता (cid:20) के नाम का चयन कर(cid:24) (ii) अनुमोदन आदशे सं=या और आदशे क(cid:25) तारीख (iii) िविधमा(cid:7)यता क(cid:25) अविध से (cid:21)दन/मास/वष(cid:20) तक (cid:21)दन/मास/वष(cid:20) (iv) अनुमोदन करने वाले (cid:12)ािधकारी का ''। पदािभधान 4. उ(cid:31) िनयम के (cid:12);प जीएसटीआर-3क म(cid:24),- (क) “िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म करने वाले को सूचना” शीष(cid:20)क के अधीन <म सं=यांक 2 म(cid:24), “कर दािय(cid:13)व का िनधा(cid:20)रण (cid:21)कया जाएगा” श7द के 8थान पर, “कर दािय(cid:13)व का िनधा(cid:20)रण (cid:21)कया जा सकेगा” श7द रखे जाएगं े; (ख) “िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी Hित<म करने वाले को सूचना” शीष(cid:20)क के अधीन <म सं=यांक 4 के प4ात्, िन%िलिखत <म सं=यांक अंतः8थािपत (cid:21)कया जाएगा, अथा(cid:20)त ्:- “5. यह एक (cid:12)णाली सृिजत सूचना ह ैऔर इसम(cid:24) ह8ता(cid:14)र अपेि(cid:14)त नहE ह।ै ” (ग) “रिज8Bीकरण के रJ (cid:21)कए जाने पर अंितम िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म करने वाले को सूचना” शीष(cid:20)क के अधीन <म सं=यांक 3 म (cid:24) “कर अविध के िलए कर दािय(cid:13)व का अवधारण (cid:21)कया जाएगा” श7द के 8थान पर, “कर अविध के िलए कर दािय(cid:13)व का अवधारण (cid:21)कया जा सकेगा” श7द रखे जाएगं े; (घ) “रिज8Bीकरण के रJ (cid:21)कए जाने पर अंितम िववरणी फाइल न करने के िलए धारा 46 के अधीन िववरणी का Hित<म करने वाले को सूचना” शीष(cid:20)क के अधीन <म सं=यांक 4 के प4ात्, िन%िलिखत <म सं=यांक अंतः8थािपत (cid:21)कया जाएगा, अथा(cid:20)त् :- “5. यह एक (cid:12)णाली सृिजत सूचना ह ैऔर इसम(cid:24) ह8ता(cid:14)र अपेि(cid:14)त नहE ह।ै ” 5. उ(cid:31) िनयम म(cid:24) (cid:12);प आईएनवी-01 के 8थान पर िन%िलिखत (cid:12);प रखा जाएगा, अथा(cid:20)त ्:- ““““(cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणण :::: 8क(cid:25)म म(cid:24) (cid:14)े/ गणनांक साधन का होना । नीचे इस 8तंभ म (cid:24)(cid:12)यु(cid:31) िविभL (cid:12)तीक का अथ (cid:20)नीचे (cid:21)दया गया ह:ै 0..1 : इससे अिभ(cid:12)ेत ह ै(cid:21)क यह मद वैकि(cid:17)पक है भले ही इसका उ(cid:17)लेख (cid:21)कया गया हो ले(cid:21)कन इसको दोहराया नहE जा सकता। 1..1 : इससे अिभ(cid:12)ेत ह ै(cid:21)क यह मद अिनवाय(cid:20) ह ैऔर इसका उ(cid:17)लेख केवल एक बार ही (cid:21)कया जा सकता ह।ै 1..ढ : इससे अिभ(cid:12)ेत ह ै(cid:21)क यह मद अिनवाय(cid:20) ह ैऔर इसको एक बार से अिधक दोहराया नहE जा सकता। 0..ढ : इससे अिभ(cid:12)ेत ह ै (cid:21)क यह मद वैकि(cid:17)पक ह ै Mकतु इसको कई बार दोहराया जा सकता ह ै । उदाहरणाथ(cid:20) : पूव(cid:20) बीजक संदभ (cid:20) वैकि(cid:17)पक ह ैMकतु य(cid:21)द अपेि(cid:14)त हो तो Hि(cid:31) पूव(cid:20) म(cid:24) (cid:21)कए गए अनेक बीजक संदभO का उ(cid:17)लेख कर सकता है।¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 3 ू(cid:3)प जीएसट(cid:10) आआआआईईईई एएएएननननवी -01 (िनयम 48 देखे) Sl . Technical Field name Cardi Small Is it Technical Sample Value of the field Explanatory Notes of the Field No nality Description of Mandatory Field the field on invoice? Specifications 0 Version 1..1 Version Mandatory string(Max 1.0 It is the version of schema . It will be used to keep number length:10) track of version of Invoice specification. 1 IRN 0..1 Invoice Mandatory string(Max 649b01ft This will be a unique reference number for this Refernce length:50) invoice. It can be generated by application based on Number 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 Mandatory string(Max B2B/B2C/SEZWP/SEZWOP/EX This will be the code to identify type of supply, some Invoice type length:10) PWP/EXPWOP/DEXP/ISD/BOS of the examples are mentioned. It will have also code /DC 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 Mandatory Drop Down Regular / CreditNote / DebitNote Type of the Document Invoice type Can be used as Regular for Bill of Supply and Delivery Challan etc 4 InvoiceNum 1..1 Invoice number Mandatory string(Max Sa/1/2019 It will be as per invoice number rule mentionted in length:16) CGST/SGST rule. Rule to be checked. 5 InvoiceDate 1..1 Invoice Date Mandatory string 21/7/2019 The date when the Invoice was issued. Format (DD/MM/YY "DD/MM/YYYY" YY)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6 Invoice_currency_code 1..1 Currency code Optional string(Max USD It depicts an additional currency in which all Invoice length:16) 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 Invoice 0..1 Optional Period 9 Invoice Period Start 1..1 Invoice period Mandatory string 21-07-19 Date start date (if this (DD/MM/YY section is YY) selected or used) 10 Invoice Period End Date 1..1 Invoice Period Mandatory string 21-07-19 End date (if this (DD/MM/YY section is YY) selected or used) 11 Order and Sales Order 0..1 Optional Reference 12 Preceding Invoice 0..n Reference 13 Preceeding Invoice 1..1 Detail of Base Mandatory String (Max Sa/1/2019 This is the reference of original invoice to be Number Invoice which (if this length:16) provided in the case of debit and credit notes. In is being section is mere invoicing this is not required. It is required to amended by selected or keep future expansion of e versions of Credit notes, subsequent used) Debit Notes and other documents requried under document GST 14 Invoice Document 1.1 Invoice Optional String (Max KOL01 This reference is kept for user to provide any Reference reference length:20) additional fields for eg., some branch, their user id, their employee id, sales centre reference etc.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 5 15 Preceeding Invoice Date 1..1 Date of Invoice Mandatory string 21-07-19 (if this (DD/MM/YY section is YY) selected or used) 16 Other References 0..1 17 Receipt Advice 0..1 Terms Optional string(Max CREDIT30 This reference is kept for user to provide their receipt Reference reference length:20) advice details to their customer. 18 Tender or Lot Reference 0..1 Lot / Batch Optional string(Max TENDERJAN2020 This reference is kept for mentioning number or Reference length:20) detail of Lot or Tender if supplies are made under such Lot or tender 19 Contract Reference 0..1 Contract Optional string(Max CONT23072019 This reference is kept for mentioning contract Number length:20) number if supplies are made under any specific Contract 20 External Reference 0..1 Any other Optional string(Max EXT23222 An additional field for provision of any additional reference length:20) reference number for such supply. 21 Project Reference 0..1 Project Optional string(Max PJTCODE01 This reference is kept for mentioning Project number Reference length:20) if supplies are made under any specific Project 22 Ref Num 0..1 Vendor PO Optional string(Max Vendor PO /1 0 Reference length:16) number 23 Ref Date 0..1 Vendor PO Optional string 21-07-19 00-01-00 Reference date (DD/MM/YY YY) 24 Supplier Information 1..1 Mandatory A group of business terms providing information about the Supplier. 25 Supplier Legal Name 1..1 Supplier_Legal Mandatory string(Max The Institute of Charetred Name as appearing in PAN of the Supplier _Name length:100) Accountants of India 26 Supplier trading name 0..1 Trade Name of Optional string(Max ICAI A name by which the Supplier is known, other than Supplier length:100) Supplier name (also known as Business name). 27 Supplier GSTIN 1..1 Gstin of the Mandatory Alphanumeric 29AADFV7589C1ZO GSTIN of the supplier Supplier with 15 characters6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 28 Supplier_Address1 1..1 Supplier Mandatory string(Max Vasanth Nagar Address of the Supplier address1 length:100) 29 Supplier_Address2 0..1 Supplier Optional string(Max Bangalore City of the Supplier address 2 length:100) 30 Supplier_City 1..1 Supplier Optional string(Max Bangalore City of the Supplier address 2 length:50) 31 Supplier_State 1..1 Place Mandatory string(Max Karnataka State of the Supplier length:50) 32 Supplier_Pincode 1..1 Pincode Mandatory string(Max 560087 Pincode of the Supplier length:6) 33 Supplier_Phone 0..1 Phone Optional string(Max 9999999999 Contact number of the Supplier length:12) 34 Supplier_Email 0..1 eMail id Optional string(Max Supplier@icai.com Email id of the Supplier. length:50) 35 Buyer Information 1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer Legal Mandatory string(Max Adarsha It will be legal name of buyer name length:100) 37 Billing_Trade_Name 1..1 Buyer Legal Mandatory string(Max Adarsha It will be Trade Name of buyer name length:100) 38 Billing_GSTIN 1..1 GSTIN Mandatory string(Max 29AACCR7832C1ZD GSTIN of the Buyer length:15) 39 Billing_POS 1..1 State code Mandatory String(Max 29 Place of supply code of Supply length:2) 40 Billing_Address1 1..1 Address1 Mandatory string(Max Address Address of the Buyer length:100) 41 Billing_Address2 0..1 Address2 optional string(Max Address Address of the Buyer length:100) 42 Billing_State 1..1 Place Mandatory string(Max Bangalore State of the Buyer length:50)¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 7 43 Billing_Pincode 1..1 pincode Mandatory string(Max 560002 Pincode of the Buyer length:6) 44 Billing_Phone 0..1 Phone number Optional string(Max 080 2223323 contact number of the Buyer length:12) 45 Billing_Email 0..1 eMail id Optional string(Max billing@icai.com Email id of the buyer. This should be provided to length:50) help E-Invoicing system to receive this invoice on mail. 46 Payee Information 0..1 optional Header for Payee Information - person to whom (Seller payment amount is payable. Optional for cases where information) payment is to be made to a person other than Supplier 47 Payee_Name 1..1 Payee name Mandatory string(Max Name of the person to whom payment is to be made length:100) 48 Payee_Financial_Acc 1..1 Account Mandatory string(Max Account number of Payee ount Number length:18) 49 ModeofPayment 1..1 Payment mode Mandatory string(Max Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer length:6) 50 Financial_Institution_Br 1..1 Financial Mandatory string(Max A group of business terms to specify Branch of Payee anch Institution length:11) Branch (IFSC Code) 51 Payment_Terms 0..1 Payment Terms Optional string(Max Terms of Payment with the recipient if to be provided length:50) 52 Payment_Instruction 0..1 Payment Optional string(Max A group of business terms providing information Instruction length:50) about the payment. 53 Credit_Transfer 0..1 Optional string(Max A group of business terms to specify credit transfer length:50) payments. 54 Direct_Debit 0..1 Optional string(Max A group of business terms to specify a direct debit. length:50)8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 55 CreditDays 0..1 Due date of Optional Numeric (Min 30-11-2019 The date when the payment is due. Format "DD- Credit length:1 Max MM-YYYY". length:3) 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 Mandatory Refer A 1.1 from details 58 ECOM_GSTIN 0..1 eCommerce Optional string(Max Mention og E commerce operator is supply is made GSTIN length:15) through him 59 ECOM_POS 0..1 State code Optional String(Max 29 Mention og E commerce operator is supply is made length:2) through him 60 Invoice Item Details 1..n Mandatory 61 List {items} 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 Mandatory Refer A 1.3 TotalDetails 0 64 Tax_Total 1..1 Total Tax Mandatory Decimal (10,2) When tax currency code is provided, two instances of Amount the tax total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_line_n 0..1 Item level net optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice. et_amount amount Must be rounded to maximum 2 decimals. 66 Sum_of_allowances_on 0..1 total discount optional Decimal (10,2) Sum of all allowances on document level in the _document_level Invoice. Must be rounded to maximum 2 decimals. 67 Sum_of_charges_on_do 0..1 total other optional Decimal (10,2) Sum of all charges on document level in the Invoice. cument_level charges Must be rounded to maximum 2 decimals. 68 PreTaxDetails Break up of the Optional Refer A 1.3 tax rate at The total amount of the Invoice without GST. Must invoice level be rounded to maximum 2 decimals.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 9 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_payme 1..1 Payment Due Mandatory Decimal (10,2) The outstanding amount that is requested to be paid. nt Must be rounded to maximum 2 decimals. 71 Extra Information 0..1 Optional 72 Tax_Scheme 1..1 GST, Excise, Mandatory string(Max GST,CUST, VAT etc.. Mandatory element. Use “GST” Custom, VAT length:4) eyc. 73 Remarks 0..1 Remarks/Note Optional string(Max New batch Items submitted A textual note that gives unstructured information length:100) 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_Supporting 0..n optional _Documents 75 Additional_Supporting_ 0..1 Supporting optional string(Max A group of business terms providing information Documents_url document length:100) about additional supporting documents substantiating URLs 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_Supporting_ 0..1 Supporting optional string(Max A group of business terms providing information Documents document in length:1000) about additional supporting documents substantiating base64 format. 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).10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 77 Invoice_Allowances_or_ 0..1 Total Value of optional Decimal (10,2) A group of business terms providing information Charges allowances and about allowances or charges applicable at invoice charges at level as sometime discount or charges may be invoice level 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 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 with 15 characters 80 transMode 1..1 Mode of Road / Rail / Drop Down - 1/2/3/4 transportation Air / Ship Fixed 81 transDistance 1..1 Distance of Decimal (10,2) 20 transportation 82 transporterName 0..1 Transporter string(Max SPURTHI R Name length:100) 83 transDocNo 0..1 Transporter TA120; Mandatory if the mode of transport is other Doc No than by Road 84 transDocDate 0..1 Transporter string 21-07-2019 20/9/2017 Doc Date (DD/MM/YY YY) 85 vehicleNo 1..1 Vehicle No Optional string(Max KA12KA1234 or KA12K1234 or KA123456 or length:20) KAR1234 86 Signature Detials 0..1 Mandatory 87 DSC 1..1 Digital DSC KEY Hash an optional field since it is signed by the GSTN Signature of the Portal also and data travels thry secured platform Document¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 11 A 1.0 ShipTo 0..1 Details S Parameter Name Description Field Sample Value No Specifications 1 ShippingTo_Name 1..1 ShippingTo Mandatory string(Max Adarsha A group of business terms providing information Legal Name length:60) about the address to which goods and services invoiced were or are delivered. 1 ShippingTo_Name 1..1 ShippingTo Mandatory string(Max Adarsha A group of business terms providing information Trade Name length:60) about the address to which goods and services invoiced were or are delivered. 2 ShippingTo_GSTIN 1..1 ShippingTo Mandatory string(Max 36AABCT2223L1ZF A group of business terms providing information GSTIN length:100) about the address to which goods and services invoiced were or are delivered. 3 ShippingTo_Address1 1..1 ShippingTo Mandatory string(Max Address A group of business terms providing information Address1 length:50) about the address to which goods and services invoiced were or are delivered. 4 ShippingTo_Address2 0..1 ShippingTo Optional string(Max Address A group of business terms providing information Address2 length:50) about the address to which goods and services invoiced were or are delivered. 5 ShippingTo_Place 0..1 ShippingTo Optional string(Max Bangalore A group of business terms providing information Place length:50) about the address to which goods and services invoiced were or are delivered. 6 ShippingTo_Pincode 1..1 ShippingTo Mandatory string(Max 560001 A group of business terms providing information Pincode length:6) about the address to which goods and services invoiced were or are delivered. 7 ShippintTo_State 1..1 ShippintTo Mandatory string(Max Karnataka A group of business terms providing information State length:100) about the address to which goods and services invoiced were or are delivered. 8 SubsupplyType Supply Type Mandatory String(Max Supply/export/Jobwork A group of business terms providing information length:2) about the address to which goods and services invoiced were or are delivered. 9 TransactionMode Transacion Mandatory String(Max Regula/BilTo/ShipTo A group of business terms providing information Mode length:2) about the address to which goods and services invoiced were or are delivered.12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A 1.1 DispatchFrom Details S Parameter Name Description Field Sample Value No Specifications 1 Company Name 1..1 Company Mandatory string(Max ICAI Detail of person and address wherefrom goods are Name length:60) dispatched. 2 Address1 1..1 Address1 Mandatory string(Max Vasanth Nagar Detail of person and address wherefrom goods are length:100) dispatched. 2 Address2 0..1 Address2 Optional string(Max Millers Road Detail of person and address wherefrom goods are length:100) dispatched. 3 City 1..1 Place Optional string(Max Bangalore Detail of person and address wherefrom goods are length:100) dispatched. 4 State 1..1 State Mandatory String(Max Karnataka Detail of person and address wherefrom goods are length:2) dispatched. 5 Pincode 1..1 Pincode Mandatory string(Max 560087 Detail of person and address wherefrom goods are length:6) dispatched. A 1.2 Item Details 1..n S Parameter Name Description Field Sample Value No Specifications 1 SLNO 1..1 Serial Number Mandatory int 1,2,3 2 Item Description 0..1 Item optional string(Max Mobile The identification scheme identifier of the Item description length:300) classification identifier 3 ISService 0..1 IS Service Optional Character Y/N Specify whether supply is that of Services or not 4 HSN code 0..1 HSN code Optional string(Max 1122 A code for classifying the item by its type or nature. length:8) 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 Item Barcde Optional string(Max b123 Barcoding if to be provided need to be specified length:30)¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 13 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 Box The unit of measure that applies to the invoiced length:8) 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 Mandatory Decimal (10,2) 500.5 The number of item units to which the price applies. quantity 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 negative. 12 DiscountAmount 0..1 discount Optional Decimal (10,2) The total discount subtracted from the Item gross amount 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 Mandatory Decimal(11,2) A group of business terms providing information as per item about GST breakdown by different categories, rates and exemption reasons14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 17 Camt 0..1 CGST Amount Mandatory Decimal(11,2) 650.00 as per item 18 Samt 0..1 SGST Amount Mandatory Decimal(11,2) 650.00 as per item 19 Csamt 0..1 CESS Amount Optional Decimal(11,2) 65.00 as per item 20 StateCessAmt 0..1 State cess Optional Decimal(11,2) 65.00 amount as per item 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 amount 0..1 Invoice line Optional Decimal(11,2) The total amount of the Invoice line. The amount is Net Amount “net” without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. 23 Order Line Reference 0..1 Reference to optional String (50) Reference of purchase order. purchase order 24 ItemTotal 1..1 net amount Optional Decimal (13,2) 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country optional String(Max This is to specify item origin country like mobile of item length:2) phone sold in India could be manufactured in China. 26 SerialNoDetails 0..1 ... Optional Refer A 1.3.2¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 15 A 1.3 Total Details 1..1 Mandatory S Parameter Name Description Field Sample Value No Specifications 1 IGSTValue 0..1 IGST Amount Optional Decimal(11,2) Appropriate taxes based on rule will be applicable. as per invoice 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 Optional Decimal(11,2) Taxable value as per Act to be specified as per invoice 3 SGSTValue 0..1 SGST Amount Optional Decimal(11,2) Taxable value as per Act to be specified as per invoice 4 CESSValue 0..1 cess Amount as Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 5 StateCessValue 0..1 State cess Optional Decimal(11,2) Taxable value as per Act to be specified Amount as per invoice 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 0..1 Charges Optional Decimal(11,2) Forwarding 10 Other Charges 0..1 Pretax/post Optional Decimal(11,2) A group of business terms providing information charges 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 Round off 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.16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A 1.3.1 Batch 1..1 Details S Parameter Name Description Field Sample Value No Specifications 1 BatchName 1..1 Batch Mandatory String (Max Batch number details are important to be mentioned number/name length:20) for certain set of manufacturers 2 BatchExpiry Date 0..1 Expiry Date optional string Expiry Date of the Batch (DD/MM/YYYY) 3 WarrantyDate 0..1 Warranty Date Optional string Warranty Date of the ITEM (DD/MM/YYYY) A 1.3.2 Serial 0..1 Number Details S Parameter Name Description Field Sample Value No Specifications 1 SerialNumber 1..1 Serial Number Optional String (Max 0 in case of each length:15) item having unique number 2 OtherDetail1 0..1 other detail of Optional String (Max 0 serial number length:10) 3 OtherDetail2 0..1 other detail of Optional string(Max 0 serial number length:10) A 1.3.3 PreTax Details S Parameter Name Description Field Sample Value No Specifications 1 Pretax Particulars Pretax ledger/ Optional String (Max 0 particulars length:100) 2 TaxOn Pretax on gross Optional Decimal(11,2) 0 amount or any other 3 Amount Amount Optional Decimal(11,2) 0¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 17 [फा. सं. 20/06/07/2019----जीएसटी (भाग 2)] (cid:18)मोद कुमार,,,, िनदशे क (cid:1)(cid:1)(cid:1)(cid:1)टटटट(cid:3)(cid:3)(cid:3)(cid:3)पपपपणणणण :::: मूल िनयम भारत के राजप(cid:12),,,, असाधारण,,,, भाग 2222,,,, खंड 3333,,,, उपखंड (iiii)))) म (cid:22) अिधसूचना सं. 3333////2222000011117777----क(cid:22)(cid:23)ीय कर,,,, तारीख 11119999 जून,,,, 2222000011117777 म (cid:22)सा.का.िन.स00ं00 666611110000((((अ) तारीख 11119999 जून,,,, 2222000011117777 (cid:26)ारा (cid:18)कािशत (cid:29)कए गए थे और उनम (cid:22)सा.का.िन. सं. 999955554444((((अ),,,, तारीख 22226666 (cid:29)दसंबर,,,, 2222000011119999 (cid:26)ारा (cid:18)कािशत अिधसूचना सं#या 77775555////2222000011119999----के%(cid:23)ीय कर 22226666 (cid:29)दसंबर,,,, 2222000011119999 (cid:26)ारा अंितम बार सशं ोधन (cid:29)कया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 01st January, 2020 No. 02/2020 – Central Tax G.S.R. 4(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 Yes No registration as a SEZ Unit? (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 Yes No registration as a SEZ Developer? (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 ”.18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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.¹भाग IIµख(cid:2) ड 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 19 FORM GST INV – 1 (See rules 48) S No Technical Field name Cardin Small Is it Technical Field Sample Value of the Explanatory Notes of the Field ality Description of Mandator Specifications field the field y on invoice? 0 Version 1..1 Version number Mandatory string(Max 1.0 It is the version of schema . It will be used to keep length:10) track of version of Invoice specification. 1 IRN 0..1 Invoice Refernce Mandatory string(Max 649b01ft This will be a unique reference number for this Number length:50) 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 Mandatory string(Max B2B/B2C/SEZWP/SEZ This will be the code to identify type of supply, some type length:10) WOP/EXPWP/EXPW of the examples are mentioned. It will have also code OP/DEXP/ISD/BOS/D for bill of entry, invoice and other type of documents. C 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 Mandatory Drop Down Regular / CreditNote / Type of the Document Invoice type DebitNote Can be used as Regular for Bill of Supply and Delivery Challan etc 4 InvoiceNum 1..1 Invoice number Mandatory string(Max Sa/1/2019 It will be as per invoice number rule mentionted in length:16) CGST/SGST rule. Rule to be checked. 5 InvoiceDate 1..1 Invoice Date Mandatory string 21/7/2019 The date when the Invoice was issued. Format (DD/MM/YYYY) "DD/MM/YYYY" 6 Invoice_currency_code 1..1 Currency code Optional string(Max USD It depicts an additional currency in which all Invoice length:16) amounts can be given along with INR. one additional currency shall be used in the Invoice.20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 7 Reversecharge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge 8 Delivery or Invoice Period 0..1 Optional 9 Invoice Period Start Date 1..1 Invoice period Mandatory string 21-07-19 start date (if this (DD/MM/YYYY) section is selected or used) 10 Invoice Period End Date 1..1 Invoice Period Mandatory string 21-07-19 End date (if this (DD/MM/YYYY) section is selected or used) 11 Order and Sales Order 0..1 Optional Reference 12 Preceding Invoice 0..n Reference 13 Preceeding Invoice Number 1..1 Detail of Base Mandatory string(Max Sa/1/2019 This is the reference of original invoice to be provided Invoice which is (if this length:16) in the case of debit and credit notes. In mere being amended section is invoicing this is not required. It is required to keep by subsequent selected or future expansion of e versions of Credit notes, Debit document used) Notes and other documents requried under GST 14 Invoice Document Reference 1.1 Invoice reference Optional string(Max KOL01 This reference is kept for user to provide any length:20) 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 string 21-07-19 (if this (DD/MM/YYYY) section is selected or used) 16 Other References 0..1 17 Receipt Advice Reference 0..1 Terms reference Optional string(Max CREDIT30 This reference is kept for user to provide their receipt length:20) advice details to their customer.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 21 18 Tender_or_Lot_Reference 0..1 Lot / Batch Optional string(Max TENDERJAN2020 This reference is kept for mentioning number or detail Reference length:20) of Lot or Tender if supplies are made under such Lot or tender 19 Contract_Reference 0..1 Contract Number Optional string(Max CONT23072019 This reference is kept for mentioning contract number length:20) if supplies are made under any specific Contract 20 External_Reference 0..1 Any other Optional string(Max EXT23222 An additional field for provision of any additional reference length:20) reference number for such supply. 21 Project_Reference 0..1 Project Reference Optional string(Max PJTCODE01 This reference is kept for mentioning Project number length:20) if supplies are made under any specific Project 22 RefNum 0..1 Vendor PO Optional string(Max Vendor PO /1 0 Reference length:16) number 23 RefDate 0..1 Vendor PO Optional string 21-07-19 00-01-00 Reference date (DD/MM/YYYY) 24 Supplier Information 1..1 Mandatory A group of business terms providing information about the Supplier. 25 Supplier_Legal_Name 1..1 Supplier_Legal_ Mandatory string(Max The Institute of Name as appearing in PAN of the Supplier Name length:100) Charetred Accountants of India 26 Supplier_trading_name 0..1 Trade Name of Optional string(Max ICAI A name by which the Supplier is known, other than Supplier length:100) Supplier name (also known as Business name). 27 Supplier_GSTIN 1..1 Gstin of the Mandatory Alphanumeric with 29AADFV7589C1ZO GSTIN of the supplier Supplier 15 characters 28 Supplier_Address1 1..1 Supplier address1 Mandatory string(Max Vasanth Nagar Address of the Supplier length:100) 29 Supplier_Address2 0..1 Supplier address Optional string(Max Bangalore City of the Supplier 2 length:100) 30 Supplier_City 1..1 Supplier address Optional string(Max Bangalore City of the Supplier 2 length:50) 31 Supplier_State 1..1 Place Mandatory string(Max Karnataka State of the Supplier length:50)22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 9999999999 Contact number of the Supplier length:12) 34 Supplier_Email 0..1 eMail id Optional string(Max Email id of the Supplier. length:50) Supplier@icai.com 35 Buyer Information 1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer Legal Mandatory string(Max Adarsha It will be legal name of buyer name length:100) 37 Billing_Trade_Name 1..1 Buyer Legal Mandatory string(Max Adarsha It will be Trade Name of buyer name length:100) 38 Billing_GSTIN 1..1 GSTIN Mandatory string(Max 29AACCR7832C1ZD GSTIN of the Buyer length:15) 39 Billing_POS 1..1 State code Mandatory String(Max length:2) 29 Place of supply code of Supply 40 Billing_Address1 1..1 Address1 Mandatory string(Max Address Address of the Buyer length:100) 41 Billing_Address2 0..1 Address2 optional string(Max Address Address of the Buyer length:100) 42 Billing_State 1..1 Place Mandatory string(Max Bangalore State of the Buyer length:50) 43 Billing_Pincode 1..1 pincode Mandatory string(Max length:6) 560002 Pincode of the Buyer 44 Billing_Phone 0..1 Phone number Optional string(Max 080 2223323 contact number of the Buyer length:12) 45 Billing_Email 0..1 eMail id Optional string(Max billing@icai.com Email id of the buyer. This should be provided to help length:50) E-Invoicing system to receive this invoice on mail.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 23 46 Payee Information (Seller 0..1 optional Header for Payee Information - person to whom payment information) 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 Name of the person to whom payment is to be made length:100) 48 Payee_Financial_Account 1..1 Account Number Mandatory string(Max Account number of Payee length:18) 49 ModeofPayment 1..1 Payment mode Mandatory string(Max length:6) Cash/Credit/Direct Cash/Credit/Direct Transfer Transfer 50 Financial_Institution_Branch 1..1 Financial Mandatory string(Max A group of business terms to specify Branch of Payee Institution length:11) Branch (IFSC Code) 51 Payment_Terms 0..1 Payment Terms Optional string(Max Terms of Payment with the recipient if to be provided length:50) 52 Payment_Instruction 0..1 Payment Optional string(Max A group of business terms providing information Instruction length:50) about the payment. 53 Credit_Transfer 0..1 Optional string(Max A group of business terms to specify credit transfer length:50) payments. 54 Direct_Debit 0..1 Optional string(Max A group of business terms to specify a direct debit. length:50) 55 CreditDays 0..1 Due date of Optional Numeric (Min 30-11-2019 The date when the payment is due. Format "DD-MM- Credit length:1 Max YYYY". length:3) 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 Mandatory Refer A 1.1 details24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 58 ECOM_GSTIN 0..1 eCommerce Optional String (Max Mention og E commerce operator is supply is made GSTIN length:15) 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 Mandatory 61 List {items} 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 Mandatory Decimal (10,2) When tax currency code is provided, two instances of Amount the tax total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_line_net_a 0..1 Item level net optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice. mount amount Must be rounded to maximum 2 decimals. 66 Sum_of_allowances_on_doc 0..1 total discount optional Decimal (10,2) Sum of all allowances on document level in the ument_level Invoice. Must be rounded to maximum 2 decimals. 67 Sum_of_charges_on_docum 0..1 total other optional Decimal (10,2) Sum of all charges on document level in the Invoice. ent_level charges Must be rounded to maximum 2 decimals. 68 PreTaxDetails Break up of the Optional Refer A 1.3 tax rate at invoice The total amount of the Invoice without GST. Must be level 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_payment 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, Mandatory String (Max length:4) GST,CUST, VAT etc.. Mandatory element. Use “GST” Custom, VAT eyc.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 25 73 Remarks 0..1 Remarks/Note Optional String (Max New batch Items A textual note that gives unstructured information that length:100) submitted 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_Supporting_Do 0..n optional cuments 75 Additional_Supporting_Doc 0..1 Supporting optional String (Max A group of business terms providing information uments_url document URLs length:100) 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_Supporting_Doc 0..1 Supporting optional String (Max A group of business terms providing information uments document in length:1000) about additional supporting documents substantiating base64 format. 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_Cha 0..1 Total Value of optional Decimal (10,2) A group of business terms providing information rges allowances and about allowances or charges applicable at invoice charges at invoice level as sometime discount or charges may be level 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 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 15 characters 80 transMode 1..1 Mode of Road / Rail Drop Down -Fixed 1/2/3/4 transportation / Air / Ship26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 81 transDistance 1..1 Distance of Decimal (10,2) 20 transportation 82 transporterName 0..1 Transporter string(Max SPURTHI R Name length:100) 83 transDocNo 0..1 Transporter Doc TA120; Mandatory if the mode of transport is other No than by Road 84 transDocDate 0..1 Transporter Doc string 21-07-2019 20/9/2017 Date (DD/MM/YYYY) 85 vehicleNo 1..1 Vehicle No Optional string(Max KA12KA1234 or KA12K1234 or KA123456 or length:20) KAR1234 86 Signature Detials 0..1 Mandatory 87 DSC 1..1 Digital Signature DSC KEY Hash an optional field since it is signed by the GSTN Portal of the Document 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 Mandatory string(Max Adarsha A group of business terms providing information Legal Name length:60) about the address to which goods and services invoiced were or are delivered. 1 ShippingTo_Name 1..1 ShippingTo Mandatory string(Max Adarsha A group of business terms providing information Trade Name length:60) about the address to which goods and services invoiced were or are delivered. 2 ShippingTo_GSTIN 1..1 ShippingTo Mandatory string(Max 36AABCT2223L1ZF A group of business terms providing information GSTIN length:100) about the address to which goods and services invoiced were or are delivered. 3 ShippingTo_Address1 1..1 ShippingTo Mandatory string(Max Address A group of business terms providing information Address1 length:50) about the address to which goods and services invoiced were or are delivered. 4 ShippingTo_Address2 0..1 ShippingTo Optional string(Max Address A group of business terms providing information Address2 length:50) about the address to which goods and services invoiced were or are delivered. 5 ShippingTo_Place 0..1 ShippingTo Place Optional string(Max Bangalore A group of business terms providing information length:50) about the address to which goods and services invoiced were or are delivered.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 27 6 ShippingTo_Pincode 1..1 ShippingTo Mandatory string(Max length:6) 560001 A group of business terms providing information Pincode about the address to which goods and services invoiced were or are delivered. 7 ShippintTo_State 1..1 ShippintTo State Mandatory string(Max Karnataka A group of business terms providing information length:100) 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_Name Mandatory string(Max length:60) ICAI Detail of person and address wherefrom goods are dispatched. 2 Address1 1..1 Address1 Mandatory string(Max Vasanth Nagar Detail of person and address wherefrom goods are length:100) dispatched. 2 Address2 0..1 Address2 Optional string(Max Millers Road Detail of person and address wherefrom goods are length:100) dispatched. 3 City 1..1 Place Optional string(Max Bangalore Detail of person and address wherefrom goods are length:100) 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 Specifications Sample Value 1 SLNO 1..1 Serial Number Mandatory int 1,2,328 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 Item Description 0..1 Item description optional String (Max Mobile The identification scheme identifier of the Item length:300) 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 b123 Barcoding if to be provided need to be specified length:30) 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 Mandatory Decimal (10,2) 500.5 The number of item units to which the price applies. quantity 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 negative. 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.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 29 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 Mandatory Decimal(11,2) A group of business terms providing information per item about GST breakdown by different categories, rates and exemption reasons 17 Camt 0..1 CGST Amount as Mandatory Decimal(11,2) 650.00 per item 18 Samt 0..1 SGST Amount as Mandatory Decimal(11,2) 650.00 per item 19 Csamt 0..1 CESS Amount as Optional Decimal(11,2) 65.00 per item 20 StateCessAmt 0..1 State cess amount Optional Decimal(11,2) 65.00 as per item 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_amount 0..1 Invoice line Net Optional Decimal(11,2) The total amount of the Invoice line. The amount is Amount “net” without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. 23 Order__Line_Reference 0..1 Reference to optional String (50) Reference of purchase order. purchase order 24 ItemTotal 1..1 net amount Optional Decimal (13,2) 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country of optional String(Max length:2) This is to specify item origin country like mobile item phone sold in India could be manufactured in China. 26 SerialNoDetails 0..1 ... Optional Refer A 1.3.230 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A 1.3 Total Details 1..1 Mandatory S No Parameter Name Description Field Specifications Sample Value 1 IGSTValue 0..1 IGST Amount as Optional Decimal (11,2) Appropriate taxes based on rule will be applicable. For per invoice 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 Optional Decimal (11,2) Taxable value as per Act to be specified per invoice 3 SGSTValue 0..1 SGST Amount as Optional Decimal (11,2) Taxable value as per Act to be specified per invoice 4 CESSValue 0..1 cess Amount as Optional Decimal (11,2) Taxable value as per Act to be specified per invoice 5 StateCessValue 0..1 State cess Optional Decimal (11,2) Taxable value as per Act to be specified Amount as per invoice 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 Optional Decimal (11,2) A group of business terms providing information charges 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.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप(cid:12) : असाधारण 31 A 1.3.1 Batch Details 1..1 S No Parameter Name Description Field Specifica-tions Sample Value 1 BatchName 1..1 Batch Mandatory String (Max Batch number details are important to be mentioned number/name length:20) for certain set of manufacturers 2 BatchExpiry Date 0..1 Expiry Date optional string Expiry Date of the Batch (DD/MM/YYYY) 3 WarrantyDate 0..1 Warranty Date Optional string Warranty Date of the ITEM (DD/MM/YYYY) A 1.3.2 Serial Number 0..1 Details S No Parameter Name Description Field Specifications Sample Value 1 SerialNumber 1..1 Serial Number in Optional String (Max 0 case of each item length:15) having unique number 2 OtherDetail1 0..1 other detail of Optional String (Max 0 serial number length:10) 3 OtherDetail2 0..1 other detail of Optional String (Max 0 serial number length:10) A 1.3.3 PreTax Details S No Parameter Name Description Field Specifica-tions Sample Value 1 Pretax Particulars Pretax Optional String (Max 0 ledger/particulars length:100) 2 TaxOn Pretax on gross Optional Decimal (11,2) 0 amount or any other 3 Amount Amount Optional Decimal (11,2) 032 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [F. No. 20/06/07/2019 – GST (Pt. II)] PRAMOD KUMAR, Director 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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 1 जनवरी, 2020 सससस..ंं..ंं 00003333////2222000022220000----कककक(cid:2)(cid:2)(cid:2)(cid:2)(cid:3)(cid:3)(cid:3)(cid:3)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 5555 ((((अअअअ))))....———— क(cid:7)(cid:8)ीय सरकार, प(cid:11)रषद ् क(cid:15) िसफा(cid:11)रश(cid:21) पर, क(cid:7)(cid:8)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:15) धारा 148 (cid:22)ारा (cid:23)द(cid:24) शि(cid:25)य(cid:21) का (cid:23)योग करते (cid:28)ए, भारत के राजप(cid:31), असाधारण, भाग 2, खंड 3, उपखंड (i) म (cid:7) सा.का.िन. सं. 879(अ), तारीख 26 नव#बर, 2019 (cid:22)ारा (cid:23)कािशत भारत सरकार के िव(cid:24) मं(cid:31)ालय, राज’व िवभाग क(cid:15) अिधसूचना सं. 62/2019-क(cid:7)(cid:8)ीय कर, तारीख 26 नव#बर, 2019 म (cid:7) िन(िलिखत संशोधन करती ह,ै अथा,त ्:- उ(cid:25) अिधसूचना म,(cid:7)- (i) पैरा 2 के खडं (iii) म,(cid:7) “30 अ(cid:25)ूबर, 2019” और “31 अ(cid:25)ूबर” अंक(cid:21), अ/र(cid:21) और श0द(cid:21) के ’थान पर, “31 (cid:1)दस#बर, 2019” और “1 जनवरी, 2020” अंक, अ/र और श0द 1मशः रखे जाएंग;े (ii) पैरा 3 म,(cid:7) “31 (cid:1)दस#बर, 2019” अंक(cid:21), अ/र(cid:21) और श0द(cid:21) के ’थान पर, “1 जनवरी, 2020” अंक, अ/र और श0द रख े जाएंगे । [फा. सं. 20/06/07/2019-जीएसटी (भाग 2)] (cid:23)मोद कुमार, िनदेशक (cid:6)(cid:6)(cid:6)(cid:6)टटटट(cid:8)(cid:8)(cid:8)(cid:8)पपपपणणणण :::: मूल अिधसूचना सं. 62/2019-क(cid:7)(cid:8)ीय कर, तारीख 26 नव#बर, 2019 भारत के राजप(cid:31), असाधारण म (cid:7) सा.का.िन. सं. 879(अ), तारीख 26 नव#बर, 2019 (cid:22)ारा (cid:23)कािशत (cid:1)कए गए थे । NOTIFICATION New Delhi, the 1st January, 2020 No. 03/2020 – Central Tax G.S.R. 5(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 879(E), dated the 26th November, 2019, namely:– In the said notification,– (i) in paragraph 2, in clause (iii), for the figures, letters and words “30th day of October, 2019” and “31st day of October”, the figures, letters and words “31st day of December, 2019” and “1st day of January, 2020” shall respectively be substituted; (ii) in paragraph 3, for the figures, letters and words “31st day of October, 2019”, the figures, letters and words “1st day of January, 2020” shall be substituted. [F. No. 20/06/07/2019 – GST (Pt. II)] PRAMOD KUMAR, Director Note: The principal notification No. 62/2019 –Central Tax, dated the 26th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 879(E), dated the 26th November, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.