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Date: 2021-07-07 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

## Report on the Delhi Goods and Services Tax Ninth Amendment Rules, 2020 **1. Executive Summary:** This report analyzes the Delhi Goods and Services Tax (DGST) Ninth Amendment Rules, 2020, based solely on the provided government notification. This amendment primarily focuses on substituting FORM GST INV-01, which outlines the format and schema for e-invoicing. The key change involves a detailed restructuring of the e-invoice schema, specifying mandatory and optional fields, data types, and cardinality for various elements of an invoice. This amendment aims to standardize the e-invoicing process, ensuring data integrity and interoperability within the GST ecosystem. **2. Introduction:** This report aims to provide an informative overview of the Delhi Goods and Services Tax Ninth Amendment Rules, 2020, as published by the Government of the National Capital Territory of Delhi. The analysis is based exclusively on the text provided in the notification. The purpose is to inform affected industry stakeholders about the changes introduced by this amendment. **3. Policy Overview:** * **Amendment:** This document amends the Delhi Goods and Services Tax Rules, 2017. * **Core Objective(s):** Based on the text, the core objective is to revise and standardize the format and schema for electronic invoices (e-invoices) under the Delhi Goods and Services Tax regime. This standardization appears to aim for improved data accuracy, consistency, and efficient processing of invoices. **4. Background and Rationale:** This amendment addresses the need for a structured and standardized format for electronic invoices within the DGST system. The detailed schema provided in the amendment suggests that the previous FORM GST INV-01 might have lacked sufficient clarity or comprehensiveness, leading to inconsistencies in data reporting. This amendment aims to rectify those inconsistencies and streamline the e-invoicing process. The extensive details regarding mandatory and optional fields suggests a focus on ensuring all essential invoice data is captured in a uniform manner, which likely aims to improve compliance and data analysis. **5. Key Provisions / Changes:** This amendment *specifically* substitutes the previous FORM GST INV-01 with a new format and schema for e-invoicing. The key changes introduced by this amendment are detailed below: * **Specific Part of Original Policy Changed:** FORM GST INV-01 within the Delhi Goods and Services Tax Rules, 2017. * **New Rule/Provision:** The amendment mandates a new, highly structured e-invoice schema. This schema includes: * Version number tracking. * Mandatory Invoice Reference Number (IRN) generated by the Invoice Registration Portal (IRP). * Specific codes for Supply Type (B2B, B2C, SEZWP, etc.) and Document Type (INV, CRN, DBN). * Detailed specifications for various fields related to supplier, recipient, invoice items, document total, and additional information. * Clear definitions of cardinality (mandatory, optional, repeatable) for each data field. * Data type and length restrictions for each field, ensuring data integrity (e.g., String Max Length: 100, Number Max length: 3,3) * Annexures detailing "Ship To Details," "Dispatch From Details," "Item Details," "Batch Details," and "Attribute Details of Item" with defined parameters. * **Difference/Effect of Change:** The new schema dictates a precise and uniform format for e-invoices. This change ensures all e-invoices adhere to a standardized structure, facilitating easier data validation, processing, and interoperability between different systems. The inclusion of the IRN ensures the authenticity and validity of each e-invoice. The explicit specification of mandatory and optional fields ensures that critical information is consistently captured, while also allowing for flexibility in reporting additional details. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders directly affected by this amendment are: * **Businesses operating within the National Capital Territory of Delhi:** These businesses are required to comply with the new e-invoicing schema when generating and submitting invoices. * **Invoice Registration Portal (IRP):** The IRP is responsible for generating the mandatory Invoice Reference Number (IRN) for each e-invoice. * **GST System and related software developers:** These entities must ensure their systems are compatible with the new e-invoice schema to facilitate seamless data exchange and processing. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Lt. Governor of the National Capital Territory of Delhi is the authorizing figure. The Finance, Expenditure IV Department appears to be the implementing department. The Invoice Registration Portal (IRP) will be responsible for generating IRNs. * **Timelines/Procedures:** The amendment comes into force on the 30th day of July, 2020. Businesses are expected to adapt their e-invoicing processes to comply with the new schema from this date forward. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this amendment are: * **Improved Data Quality:** The standardized schema and field specifications should lead to more accurate and consistent data in e-invoices. * **Enhanced Interoperability:** The uniform format will facilitate seamless data exchange between different systems, reducing errors and improving efficiency. * **Streamlined Invoice Processing:** A standardized format will simplify invoice validation and processing for both suppliers and recipients. * **Better Compliance:** Clear guidelines and mandatory fields will promote compliance with DGST regulations. **9. Conclusion:** The Delhi Goods and Services Tax Ninth Amendment Rules, 2020, significantly revises the e-invoicing format by substituting FORM GST INV-01. This amendment introduces a highly detailed and structured schema, aiming to standardize the e-invoicing process within the DGST system. The changes are likely to improve data quality, enhance interoperability, streamline invoice processing, and promote better compliance. Affected businesses and system providers should familiarize themselves with the new schema to ensure they meet the requirements of the updated regulations.

Key Entities Referenced

Delhi: The National Capital Territory of Delhi, India July 7, 2021: Date of the Delhi Gazette publication Ashadha: A month in the Hindu calendar, mentioned with the date Delhi Goods and Services Tax Act, 2017: Act being amended by this notification Delhi Goods and Services Tax Rules, 2017: Rules being amended by this notification Delhi Goods and Services Tax Ninth Amendment Rules, 2020: Name of the rules introduced in this notification July 30, 2020: Effective date of the rules FORM GSTINV01: Form being substituted in the Delhi Goods and Services Tax Rules, 2017 Invoice Registration Portal IRP: Authority responsible for generating the IRN (Invoice Reference Number) ISO 4217: Standard for currency codes https:www.icegate.gov.inWebapplCURENQ: URL for additional currency code list CGSTSGSTUTGST: Central Goods and Services Tax / State Goods and Services Tax / Union Territory Goods and Services Tax Rules https:www.icegate.gov.inWebapplSTATEENQ: URL for State Code List https:www.icegate.gov.inWebapplCOUNTRY ENQ: URL for Country Code List https:www.icegate.gov.inWebapplLOCATION ENQ: URL for EDI Port Codes https:www.icegate.gov.inWebapplnonlocationdetall.jsp: URL for NonEDI Port Codes Indian Customs EDI System ICES: Indian Customs Electronic Data Interchange System Bangalore, Karnataka: Location of the Supplier Mysore, Karnataka: Location of the Recipient e Way Bill Portal: Portal related to Eway bill Gazette of Delhi: Official government publication of Delhi June 22, 2017: Date of Notification
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रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-x10xx0 72021-228232 SG-DLxx-ExG-1ID0E0x7x2x0 21-228232 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 188] दिल्ली, बधु वार, िलु ाई 7, 2021/आषाढ़ 16, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 77 No. 188] DELHI, WEDNESDAY, JULY 7, 2021/ASHADHA 16, 1943 [N. C. T. D. No. 77 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI IV fnYyh] 7 tqykbZ] 2021 IV IV .—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kks a ij] fnYyh eky vkSj lsok dj fu;e] 2017 dk vkSj l'a kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %&& 1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj lsok dj ¼ukSoka la'kks/ku½ fu;e] 2020 gS A ¼2½ ;s 30 tqykbZ] 2020 ls ykxw gksaxs A 2- fnYyh eky vkSj lsok dj fu;e] 2017 esa çk:i th,lVh vkbZ,uoh&01 ds LFkku ij fuEufyf[kr çk:i j[kk tk,xk] vFkkZr~ %& 3766 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] Format/Schema for e-Invoice Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below: 0..1: It means that reporting of item is optional and when reported, the same cannot be repeated. 1..1: It means that reporting of item is mandatory but cannot be repeated. 1..n: It means that reporting of item is mandatory and can be repeated more than once. 0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references. Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999 Schema (Version 1.1) Cardinal- Brief Whether Technical Sr. Technical name of the ity (0..1/ Sample Value of the Description of Mandatory/ Field Specifica- Explanatory Notes No. field 1..1/ 0..n/ field the field Optional tion 1..n) 1. Basic Details 1..1 Mandatory Header for Basic Details 1.0 Version 1..1 Version Mandatory String (Max. 1.1 This is version of the e- Number Length:6) invoice schema. It will be used to keep track of ver- sion of Invoice specifica- tion. 1.1 IRN 1..1 Invoice Mandatory String a5c12dca80e7433217…This will be a unique ref- Reference (Length:64) ..ba4013750f2046f229 erence number for the in- Number voice. 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 Mandatory Enumerated List B2B/B2C/SEZWP/SEZ This will be the code to Supply Type WOP/EXP identify type of supply. WP/EXPWOP/DEXP B2B: Business to Busi- ness B2C: Business to Con- sumer SEZWP: To SEZ with Payment SEZWOP: To SEZ with- out Payment EXPWP: Export with Payment EXPWOP: Export with- out Payment DEXP: Deemed Export 1.3 Document_Type_Code 1..1 Code Mandatory Enumerated List INV / CRN / DBN Type of Document: for Document Type INV for Invoice, CRN for Credit Note, DBN for Debit note.[PART IV DELHI GAZETTE : EXTRAORDINARY 3 1.4 Document_Num 1..1 Document Mandatory String Sa/1/2019 This is as per relevant Number (Max rule in Length:16) CGST/SGST/UTGST Rules. 1.5 Document_Date 1..1 DocumentDate Mandatory String 21/07/2019 The date on which the (DD/MM/YYYY) Invoice was issued. For- mat "DD/MM/YYYY" 1.6 Additional_Currency_ 0..1 Additional Optional Enumerated List USD, EUR The field is for reporting Code Currency Code additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional cur- rency may be used in the invoice, as per list pub- lished under ISO 4217 standard. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ 1.7 Reverse_Charge 0..1 Reverse Optional String Y Whether the tax liability Charge (Length:1) payable is under Reverse Charge. 1.8 IGST_Applicability_des 0..1 IGST Applica-Optional String N To report the scenarios pite_Supplier_and_Reci bility despite (Length: 1) where the supply is pient_located_in_same_ Supplier and chargeable to IGST de- State/UT Recipient lo- spite the fact that the cated in same Supplier and Recipient State/UT are located within same State/UT 2. Document_Period 0..1 Optional Header for Document Period 2.1 Document_Period_Start 1..1 Document Mandatory String 21/07/2019 This is the start date of _Date Period Start (DD/MM/YYYY) the document period (de- Date livery/invoice period). (This field is mandatory only if this section is se- lected) 2.2 Document_Period_End_ 1..1 Document Mandatory String 21/07/2019 This is the end date of the Date Period End (DD/MM/YYYY) document period (deliv- Date ery/invoice period). (This field is mandatory only if this section is se- lected) 3. Preceding Document / 0..1 Optional Header for Preceding Contract Reference Document / Contract Reference 3.1 Preceding Document 0..n Optional Sub-header for Preced- Reference ing Document Reference 3.1.1 Preceding_Document_ 1..1 Preceding Mandatory String (Max Sa/1/2019 This is the reference of Number Document length:16) original docu- Number ment/invoice to be pro- vided 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 se- lected) 3.1.2 Preceding_Document_ 1..1 Date of Pre-Mandatory String 21/07/20 Date of preceding docu- Date ceding Docu- (DD/MM/YYYY) 19 ment/invoice. ment (This field is mandatory only if this section is se- lected)4 DELHI GAZETTE : EXTRAORDINARY PART IV] 3.1.3 Other_ Reference 0..1 Other Refer-Optional String KOL01 This field is to provide ence (Max length: 20) any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. 3.2 Receipt / Contract Ref-0..n Optional Sub-header for Receipt / erences Contract References 3.2.1 Receipt_Advice_ 0..1 Receipt Ad-Optional String CREDIT30 This reference is kept for Reference vice Reference (Max length:20) 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 Re-Optional String 21/07/2019 Date of issue of receipt ceipt Advice (DD/MM/YYYY) advice for advance. 3.2.3 Ten- 0..1 Tender or Lot Optional String TENDERJAN2020 This reference is kept for der_or_Lot_Reference Reference (Max length:20) mentioning number or de- tails of Lot or Tender, if supplies are made under such Lot or tender. 3.2.4 Contract_Reference 0..1 Contract Optional String CONT23072019 This reference is kept for Reference (Max length:20) mentioning contract number, if supplies are made under any specific Contract 3.2.5 External_Reference 0..1 External Optional String EXT23222 An additional field for Reference (Max length:20) provision of any addition- al/external reference number for the supply. 3.2.6 Project_Reference 0..1 Project Optional String PJTCODE01 This reference is kept for Reference (Max length:20) mentioning project num- ber, if supplies are made under any specific project 3.2.7 PO _Ref_Num 0..1 PO Reference Optional String Vendor PO /1 This is the reference Number (Max length:16) number of Purchase Or- der 3.2.8 PO_Ref_Date 0..1 PO Reference Optional String 21/07/2019 This is the date of Pur- Date (DD/MM/YYYY) chase Order. 4. Supplier 1..1 Mandatory Header for Supplier In- Information formation 4.1 Supplier_Legal_Name 1..1 Supplier Legal Mandatory String XYZ Ltd. Legal Name, as appearing Name (Max. length:100) in PAN of the Supplier 4.2 Supplier_Trade_ Name 0..1 Trade Name of Optional String ABC Traders A name by which the Supplier (Max length:100) Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier_GSTIN 1..1 GSTIN of Mandatory String 29AADFV7589C1ZX GSTIN of the Supplier Supplier (Length:15) 4.4 Supplier_Address1 1..1 Supplier Ad-Mandatory String # 1-23-120, Flat No. 3, Address 1 of the Supplier dress 1 (Max length:100) Nalanda Apartments, (Building/Flat no., MG Road, Vasanth Road/Street, Locality Nagar etc.) 4.5 Supplier_Address2 0..1 Supplier Ad-Optional String (Max # 1-23-120, Flat No. 3, Address 2 of the Supplier dress 2 length:100) Nalanda Apartments, (Building/Flat no., MG Road, Vasanth Na-Road/Street, Locality gar etc.), if any 4.6 Supplier_Place 1..1 Supplier Place Mandatory String Bangalore Location of the Supplier (Max length:50) (City/Town/Village) 4.7 Supplier_State_Code 1..1 Supplier State Mandatory Enumerated List 29 State Code of the Suppli- Code er as per GST System List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 4.8 Supplier_Pincode 1..1 Supplier PIN Mandatory Number 560087 PIN Code of the Supplier Code (Length: 6) Locality 4.9 Supplier_Phone 0..1 Supplier Phone Optional String 9999999999 Contact number of the (Max length:12) Supplier 4.10 Supplier_Email 0..1 Supplier Optional String supplier@abc.com e-mail ID of the Suppli- e-mail (Max length:100) er,as per REGEX (Regu- lar Expressions) pattern[PART IV DELHI GAZETTE : EXTRAORDINARY 5 5. Recipient 1..1 Mandatory Header for Recipient In- Information formation 5.1 Recipient_Legal_Name 1..1 Recipient Le-Mandatory String (Max. PQR Pvt. Ltd. It will be legal name of gal Name length:100) recipient, as per PAN. 5.2 Recipient_Trade_Name 0..1 Recipient Optional String (Max Adarsha It will be trade name of Trade Name length:100) recipient, if available. 5.3 Recipient_GSTIN 1..1 GSTIN of Mandatory String 29ABCCR1832C1ZX, GSTIN of the Recipient, Recipient (Length:15) URP if available. URP: In case of exports or if supplies are made to unregistered persons 5.4 Place_Of_Supply_State 1..1 Place of Mandatory Enumerated 29, 96 Code/State Code of Place _ Code Supply (State List of Supply as per GST Code) System. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 5.5 Recipient_Address1 1..1 Recipient Mandatory String (Max # 1-23-120, Flat No. 3, Address 1 of the Recipi- Address 1 length:100) Nalanda Apartments, ent MG Road, Vasanth (Building/Flat no., Nagar Road/Street, Locality etc.) 5.6 Recipient_Address2 0..1 Recipient Optional String # 1-23-120, Flat No. 3, Address 2, if any, of the Address 2 (Max length:100) Nalanda Apartments, Recipient MG Road, Vasanth (Building/Flat no., Nagar Road/Street, Locality etc.), if any 5.7 Recipient_Place 1..1 Recipient Mandatory String Mysore Location of the Recipient Place (Max length:100) (City/Town/Village) 5.8 Recipient_State_Code 1..1 Recipient State Mandatory Enumerated List 29 Code/State Code of the Code Recipient. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 5.9 Recipient_Pincode 0..1 Recipient PIN Optional Number 560002 PIN code of the Recipient Code (Length: 6) locality. In case of export, Pincode need not be mentioned. 5.10 Coun- 0..1 Country Code Optional Enumerated List AN Code of country of export try_Code_of_Export of Export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ 5.11 Recipient_Phone 0..1 Recipient Optional String 0802223323 Contact number of the Phone (Max length:12) Recipient 5.12 Recipient_email_ID 0..1 Recipient e-Optional String billing@xyz.com e-mail ID of the Recipi- mail ID (Max length:100) ent, as per REGEX (Reg- ular Expressions) pattern 6. Payee 0..1 Optional Header for Payee In- Information formation 6.1 Payee_Name 0..1 Payee Name Optional String Ramesh K Name of the person to (Maxlength:100) whom payment is to be made 6.2 Payee_ 0..1 Payee Bank Optional String 3868501747262 Bank Account Number of Bank_Account_Number Account (Max length:18) Payee Number 6.3 Mode_of_Payment 0..1 Mode of Optional String Direct Transfer Mode of Payment (Max length:18) Payment:Cash/Credit/ Direct Transfer etc.6 DELHI GAZETTE : EXTRAORDINARY PART IV] 6.4 Bank _Branch_Code 0..1 Bank Optional String SBIN9876543 Indian Financial System Branch Code (Max length:11) Code (IFSC) of Payee’s Bank Branch 6.5 Payment_Terms 0..1 Payment Optional String Text Terms of Payment, if any, Terms (Max length:100) with the Recipient can be provided. 6.6 Payment_Instruction 0..1 Payment Optional String Text Instruction, if any, regard- Instruction (Max length:100) ing payment can be pro- vided 6.7 Credit_Transfer_Terms 0..1 Credit Transfer Optional String (Max Text Terms to specify credit Terms length:100) transfer payments. 6.8 Direct_Debit_Terms 0..1 Direct Debit Optional String Text Terms, if any, to specify a Terms (Max length:100) direct debit. 6.9 Credit_Days 0..1 Credit Days Optional Numeric 30 Number of days within (Max length:4) which payment is due. 7. Delivery_ 0..1 Optional Header for Delivery In- Information formation 7.1 Ship_To_Details 0..1 Ship To De-Optional Refer A 1.0 Details of location to tails which the supply has to be delivered. 7.2 Dispatch_From_Details 0..1 Dispatch Optional Refer A 1.1 Details of location from From Details where Supply has to be dispatched. 8. Invoice Item Details 1..n Man Header for Invoice Item datory Details 8.1 Item_List 1..n Item List Mandatory Refer A 1.2 Provides information about the goods and ser- vices being invoiced. 9. Document Total 1..1 Man Header for Document datory Total Details 9.1 Docu- 1..1 Document Mandatory Refer A 1.3 Details of document total ment_Total_Details Total Details including taxes. 10. Extra Information 0..1 Optional Header for Extra In- formation 10.1 Tax_Scheme 1..1 Tax Scheme Mandatory String GST To specify the tax/levy (Max length: 10) applicable – GST (This field is mandatory only if this section is selected) 10.2 Remarks 0..1 Remarks Optional String New batch Items sub-A textual note that gives (Max length: 100) mitted unstructured information that is relevant to the In- voice as a whole e.g. rea- sons for any correction or assignment note in case the invoice has been fac- tored 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 up- dated from time to time at below URLs: EDI Port Codes: https://www.icegate.gov.i n/Webappl/LOCATION_ ENQ Non-EDI Port Codes: https://www.icegate.gov.i n/Webappl/nonlocation_d et_all.jsp 10.4 Shipping_Bill_Number 0..1 Shipping Bill Optional String Alpha numeric In case of export/supply Number (Max length: 20) to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be men-[PART IV DELHI GAZETTE : EXTRAORDINARY 7 tioned, if applicable and available at the time of reporting e-invoice. 10.5 Shipping_Bill_Date 0..1 Shipping Bill Optional String 03/12/2020 Date of Shipping Bill as Date (DD/MM/ per Indian Customs EDI YYYY) System (ICES) 10.6 Export_Duty_Amount 0..1 Export Duty Optional Number 1200000.50 Amount of Export Duty Amount (Max Length: in INR, if any, applicable 12,2) (in case of invoices for export) 10.7 Suppli- 0..1 Supplier Can Optional String Y / N In case of deemed export er_Can_Opt_Refund Opt Refund (Length: 1) supplies, this field is for mentioning whether sup- plier can exercise the op- tion of claiming refund or not. 10.8 ECOM_GSTIN 0..1 e-Commerce Optional String 29ABCCR1832C1CX GSTIN of e-commerce Operator’s (Length: 15) operator, if supply is GSTIN made through him/her. 11. Additional_Supporting 0..n Optional Header for Additional _Documents Supporting Documents 11.1 Addition- 0..1 Additional Optional String http://www.xyz.com/ab This is to enter URL ref- al_Supporting_Documen Supporting (Max length: 100) c erence of additional sup- ts_URL Documents porting documents, if URL any. 11.2 Additional_Supporting 0..1 Addition- Optional String Base 64 encoded Doc-This is to add any addi- _Documents_base64 alSupporting (Max length: ument tional document in Document in 1000) PDF/Microsoft Word in base64 Base64 encoded format. 11.3 Additional_Information 0..1 Additional In-Optional String Free text, remarks, Any additional infor- formation (Max length: identifiers, etc. mation, names, values, 1000) data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific infor- mation, 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 Option String 29AADFV7589C1ZO Registration / Enrolment ID al (Length: 15) 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 Enumerated List 1/2/3/4 Option to be provided Transportation Optional 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 al- so to be generated) 12.3 Trans_Distance 1..1 Distance of Mandatory Number 200 Distance of Transporta- Transportation (Max length: 4) tion (This field is mandatory only if this section is se- lected) 12.4 Transporter_Name 0..1 Transporter Optional String Sphurthi Transporters Name of the Transporter Name (Max length: 100) 12.5 Trans_Doc_No. 0..1 Transport Optional String As/34/746 Transport Document Document (Max length: 15) Number Number (This field is mandatory if8 DELHI GAZETTE : EXTRAORDINARY PART IV] mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc_Date 0..1 Transport Optional String 21/07/2019 Date of Transport docu- Document (DD/MM/YYYY) ment. Date (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No. 0..1 Vehicle Num-Optional String KA12KA1234 or Vehicle Registration ber (Max. length: 20) KA12K1234 or Number KA123456 or KAR1234 (This field is mandatory if mode of Transport is Road) 12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration O / R To mention nature of ve- List hicle: O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is al- so to be generated) A 1.0 S hip To Details 0..1 Optional Header for Annexure A 1.0:Ship To Details Sr. Parameter Name Cardinal-Description Whether Field Specifica-Sample Value Explanatory Notes No. ity optional or tions mandatory A.1.0.1 Ship To_Legal_Name 1..1 Ship To Legal Mandatory String ABC-1 Ltd. Legal Name of the entity Name (Max length: to whom the supplies are 100) shipped to. (This field is mandatory only if this section is se- lected) A.1.0.2 Ship To_Trade_Name 0..1 Ship To Trade Optional String XYZ-1 Trade Name of the entity Name (Max length: to whom the supplies are 100) shipped to. A.1.0.3 Ship To_GSTIN 0..1 Ship To Optional String 36AABCT2223L1ZF GSTIN of the entity to GSTIN (Length:15) whom the supplies are shipped to. A.1.0.4 Ship To_Address 1 1..1 Ship To M andatory String (Max Flat No. 2, Priya Address 1 of the entity to Address 1 length: 100) Towers, Omega Road, whom the supplies are Srinivasa Nagar shipped to (This field is mandatory only if this section is se- lected) A.1.0.5 Ship To_Address 2 0..1 Ship To O ptional String (Max Flat No. 2, Priya Address 2, if any, of the Address 2 length: 100) Towers, Omega Road, entity to whom the sup- Srinivasa Nagar plies are shipped to A.1.0.6 Ship To_Place 1..1 Ship To Place Mandatory String (Max Bangalore Place length: 100) (City/Town/Village) of entity to whom the sup- plies are shipped to. (This field is mandatory only if this section is se- lected) A.1.0.7 Ship To_Pincode 1..1 Ship To Mandatory Number(Max 560001 PIN code of the location Pincode length: 6) to which the supplies are shipped to. (This field is mandatory only if this section is se- lected) A.1.0.8 Ship_To_State_Code 1..1 Ship To State Mandatory Enumerated List 29 Code/State Code (as per Code GST System) to which the supplies are shipped to. List published and updated[PART IV DELHI GAZETTE : EXTRAORDINARY 9 from time to time at https://www.icegate.gov.in /Webappl/STATE_ENQ (This field is mandatory only if this section is se- lected) A 1.1 D ispatch From Details 0..1 Header for Annexure A Optional 1.1:Dispatch From De- tails Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- mandato- ations nal- ry or op- ity tional A.1.1.1 DispatchFrom_Name 1..1 Dispatch From Mandatory String XYZ-2 Name of the entity from Name (Max length:100) which goods are dis- patched. (This field is mandatory only if this section is se- lected) A.1.1.2 DispatchFrom_Address1 1..1 Dispatch From Mandatory String Building No. 4/2, Flat Address 1 of the entity Address1 (Max length: 100) No. 3, Kakatiya Apart-from which goods are ments, Vasanth Nagar dispatched. (This field is mandatory only if this section is se- lected) A.1.1.3 DispatchFrom_Address2 0..1 Dispatch From Optional String Building No. 4/2, Flat Address 2 of the entity Address2 (Max length: 100) No. 3, Kakatiya Apart-from which goods are ments, Vasanth Nagar dispatched. A.1.1.4 DispatchFrom_Place 1..1 Dispatch From Mandatory String Bangalore Place Place (Max length: 100) (City/Town/Village) of the entity from which goods are dispatched. (This field is mandatory only if this section is se- lected) A.1.1.5 DispatchFrom_State_Code 1..1 Dispatch From Mandatory Enumerated List 2 9 Code/State Code of the State Code entity (as per GST Sys- tem), from which goods are dispatched. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ (This field is mandatory only if this section is se- lected) A.1.1.6 DispatchFrom_Pincode 1..1 Dispatch From Mandatory Number 560087 Pincode of the locality of Pincode (Length: 6) entity from where goods are dispatched. (This field is mandatory only if this section is se- lected) A 1.2 ItemDetails 1..n Mandato- Header for Annexure A ry 1.2:Item Details Sr. Parameter Name Car Description Whether Field Specifica-Sample Value Explanatory Notes No. di- mandato- tions nal- ry or op- ity tional A.1.2.1 Sl_No. 1..1 Serial Mandatory String 1,2,3 Serial number of the item Number (Max length: 6) A.1.2.2 Item_Description 0..1 Item Descrip-Optional String Mobile Description of the item tion (Max length: 300) A.1.2.3 Is_Service 1..1 Service Mandatory String Y/N Specify whether supply is (Length: 1) service or not. A.1.2.4 HSN_Code 1..1 HSN Code Mandatory String 1122 To enter applicable HSN / (Max length: 8) SAC Code of Goods / Service10 DELHI GAZETTE : EXTRAORDINARY PART IV] A.1.2.5 Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch de- tails (in Section A 1.4) A.1.2.6 Barcode 0..1 Barcode Optional String b123 Barcode, if any, of the (Max length: 30) item. A.1.2.7 Quantity 0..1 Quantity Optional Number (Max 10 The quantity of items to length: 10,3) be mentioned in the in- voice. This is mandatory only in case of goods. A.1.2.8 Free_Qty 0..1 Free Quantity Optional Number (Max 99 Quantity of item(s), if length: 10,3) any, given free of charge (FOC) A.1.2.9 Unit_Of_Measurement 0..1 Unit of Meas-Optional String (Max Box The Unit of Measurement urement length: 8) (UOM), if any, applicable on invoiced goods. A.1.2.10 Item_Price 1..1 Item Price Mandatory Number 500.5 Price per unit item. (Max length : 12,3) A.1.2.11 Gross_Amount 1..1 Gross Amount Mandatory Number 5000 The gross price of an (Max length : item (cost multiplied by 12,2) quantity -rounded off to 2 decimal), exclusive of taxes. A.1.2.12 Item_Discount_Amount 0..1 Item Discount Optional Number 10.25 Discount amount, if any, Amount (Max length: 12,2) for the item. A.1.2.13 Pre_Tax_Value 0..1 Pre-Tax Value Optional Number 99.00 If pre-tax value is differ- (Max length: 12,2) ent from taxable value, mention the pre-tax value and taxable values sepa- rately. 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, as- suming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be dif- ferent from taxable value. A.1.2.14 Item_Taxable_Value 1..1 Item Taxable Mandatory Number 5000 This is the value on which Value (Max length: 12,2) tax is computed. Value cannot be negative. A.1.2.15 GST_Rate 1..1 GST Rate Mandatory Number (Max 5 The GST rate, represent- length: 3,3) ed as percentage that ap- plies 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 999.45 Amount of IGST payable (Max Length: per item(rounded off to 2 12,2) decimals). If IGST is re- ported, then CGST & SGST/UTGST will be blank. For taxable sup- plies, either IGST or CGST &SGST/UTGST should be reported. A.1.2.17 CGST_Amt 0..1 CGST Amount Optional Number 650.00 Amount of CGST payable (Max Length: per item(rounded off to 2 12,2) decimals).[PART IV DELHI GAZETTE : EXTRAORDINARY 11 If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. A.1.2.18 SGST_UTGST Amt 0..1 SGST/UTGST Optional Number 650.00 Amount of Amount (Max length: 12,2) SGST/UTGST payable per item(rounded off to 2 decimals). If SGST/UTGST is re- ported, then CGST must be reported and IGST will be blank. A1.2.19 Comp_Cess_Rate_Ad_ 0..1 Compensation Optional Number 2.5% Ad valoremRate of GST valorem Cess Rate, (Max length:3,3) Compensation Cess, ap- Ad_Valorem plicable, if any A1.2.20 Comp_Cess_Amt_ 0..1 Compensation Optional Number 56.00 GST Compensation Cess Ad_Valorem Cess Amount, (Max length: 12,2) amount, ad valorem Ad Valorem (rounded off to 2 deci- mals) (based on value of the item) A1.2.21 Comp_Cess_Amt_Non_Ad_V 0..1 Compensation Optional Number 23.00 GST Compensation Cess alorem Cess Amount, (Max length:12,2) amount, computed on the Non ad val- basis other than value of orem item (i.e. specific cess amount computed based on quantity, number etc.) A1.2.22 State_Cess_Rate_ad_ 0..1 State Cess Optional Number 1.5 % Ad valorem Rate of valorem Rate, Ad Val- (Max length: 3,3) State/UT Cess, applica- orem ble, if any A1.2.23 State_Cess_Amt_Ad_ 0..1 State Cess Optional Number 43.00 State/UT Cess amount, ad Valorem Amount, (Max length: 12,2) valorem (based on value ad val- of the item) orem A1.2.24 State_Cess_Amt_Non_Ad_ 0..1 State Cess Optional Number 12.00 State/UT Cess amount, Valorem Amount, (Max length: 12,2) computed on the basis nonad other than value of item valorem (i.e. specific cess amount computed based on quan- tity, number etc.) A.1.2.25 Other_Charges_Item_Level 0..1 Other Charges Optional Number 874.95 Any other charges appli- (item level) (Max length: 12,2) cable at item level. These may not be part of taxable value, e.g. in case of pure agent reimburse- ment. A.1.2.26 Purchase_ 0..1 Purchase Order Optional String 746/ABC/01 Reference of Purchase Order_Line_Reference Line Reference (Max length: 50) Order Line A.1.2.27 Item_Total_Amt 1..1 Item Total Mandatory Number 5000 The item total value that Amount (Max length: 12,2) includes all taxes, cesses, as well as other charges. However, this value ex- cludes discount, if any. A.1.2.28 Origin_Country_Code 0..1 Code of Optional Enumerated List DZ This is to specify country Country of of origin of the item, e.g. Origin mobile phone sold in In- dia could be manufac- tured in other country; Code of country of export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system (ICES). List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ A.1.2.29 Unique_Serial_Number 0..1 Unique Serial Optional String 553 Serial number, in case of Number (Max length: 20) each item having a unique number.12 DELHI GAZETTE : EXTRAORDINARY PART IV] A.1.2.30 Product_Attribute_Details Attribute details of prod- 0..n Optional Refer A.1.5 uct A 1.3 D ocument Total Details Manda- Header for Annexure A 1..1 tory 1.3:Document Total De- tails Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- manda- ations nal- tory or ity optional A.1.3.1 Taxable_Value_Total 1..1 Total Taxable Mandato- Number 768439.35 This is the sum of the Value ry (Max length: 14,2) taxable values of all the items in the document. A.1.3.2 IGST_Amt_Total 0..1 Total IGST Optional Number 265.50 Total IGST amount for Amount (Max length : 14,2) 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 Optional Number 65.45 Total CGST amount for Amount (Max length: 14,2) the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandato- ry. As this is conditional mandatory, it is marked as ‘optional’ A.1.3.4 SGST_UTGST_Amt_Total 0..1 Total Optional Number 65.45 Total SGST/UTGST SGST/UTGST (Max length : 14,2) amount for the invoice. Amount Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandato- ry. As it is conditional man- datory, it is marked as ‘optional’ A.1.3.5 Comp_Cess_Amt_Total 0..1 Total Compen-Optional Number 24.95 Total GST Compensation sation Cess (Max length : 14,2) Cess amount for the in- Amount voice (ad valorem as well as non-ad valorem) A.1.3.6 State_Cess_Amt_Total 0..1 Total State Optional Number 5.45 Total State cess amount Cess (Max length : 14,2) for the invoice (ad val- Amount orem as well as non-ad valorem) A.1.3.7 Discount_ Amt_Invoice_Level 0..1 Invoice Level Optional Number 100.00 This is Discount Amount, Discount (Max length: 14,2) if any, applicable on total Amount invoice value A.1.3.8 Other_ 0..1 Other Charges Optional Number 200.00 This is Other charges, if Charges_Invoice_Level (Invoice Level) (Max length: 14,2) any, applicable on total invoice value A.1.3.9 Round_Off_Amount 0..1 Round Off Optional Number 31.21 This is round off amount Amount (Max length: 2,2) of total invoice value A.1.3.10 Total_Invoice_Value_INR 1..1 Total Invoice Mandato- Number 745249678.50 The total value of invoice Value in INR ry (Max length: 14,2) including taxes/GST and rounded to two decimals maximum. A.1.3.11 Total_Invoice_Value_FCNR 0..1 Total Invoice Optional Number $5729.65 The total value of invoice Value in FCNR (Max length: 14,2) in Additional Currency[PART IV DELHI GAZETTE : EXTRAORDINARY 13 A.1.3.12 Paid_Amount 0..1 Paid Amount Optional Number 8463.50 The amount, if any, (Max length:14,2) 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 98789.50 The outstanding amount (Max length:14,2) due for payment. It must be rounded to maximum 2 decimals. A 1.4 B atch Details 0..1 Optional Header for Annexure A 1.4:Batch Details Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- manda- ations nal- tory or ity optional A.1.4.1 Batch_Number 1..1 Batch Number Mandato- String 673927 Certain set of manufac- ry (Max Length: 20) turers 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 Optional String 21/11/2019 Expiry Date of the Batch, Date (DD/MM/YYYY) if any A.1.4.3 Warranty_Date 0..1 Warranty Date Option String 21/11/2019 Warranty date for the al (DD/MM/YYYY) Item, if any. A 1.5 A ttribute 0..n Optional Header for Annexure A Details of Item 1.5:Attribute Details of Item Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory notes No. di- manda- ations nal- tory or ity optional A.1.5.1 Attribute_Name 0..1 Attribute Name Optional String Colour Attribute Name of the (Max Length: 100) item. A.1.5.2 Attribute_Value 0..1 Attribute Value Optional String Red, green, etc. Attribute Value of item.”. (Max Length: 100) jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij eukst dqekj, mi lfpo&IV ¼foÙk½ ewy fu;e la-Qk- 03¼10½@foÙk ¼jktLo&I½@2020&21@Mh,l&VI@342] rkjh[k 22 twu] 2017 }kjk çdkf'kr vf/klwpuk rkjh[k 22 twu] 2017 }kjk fnYyh ds jkti=] vlk/kkj.k] Hkkx&IV esa çdkf'kr fd;s x, vkSj l-aQk- 03¼96½@foÙk ¼O;;&IV½@2021&22@Mh,l&IV@534- rkjh[k 07@07@2021 }kjk çdkf'kr vf/klwpuk la- 58@2020&jkT; dj] rkjh[k 07@07@2021 }kjk vafre la'kks/ku fd;k x;k A FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 7th July, 2021 No. 60/2020– State Tax No. F. 3(97)/Fin.(Exp-IV)/2021-22/DS-IV/535.— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:—14 DELHI GAZETTE : EXTRAORDINARY PART IV] 1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2020. (2) They shall come into force on the 30th day of July, 2020. 2. In the Delhi Good sand Services Tax Rules, 2017, for FORM GSTINV-01, the following form shall be substituted, namely:— ―FORM GST INV – 1 (See Rule 48) Format/Schema for e-Invoice Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below: 0..1: It means that reporting of item is optional and when reported, the same cannot be repeated. 1..1: It means that reporting of item is mandatory but cannot be repeated. 1..n: It means that reporting of item is mandatory and can be repeated more than once. 0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references. Note 2:Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999 Schema (Version 1.1) Cardinal- Brief Whether Technical Sr. Technical name of ity (0..1/ Sample Value of the Description of Mandatory/ Field Specifica- Explanatory Notes No. the field 1..1/ 0..n/ field the field Optional tion 1..n) 1. Basic Details 1..1 Mandatory Header for Basic Details 1.0 Version 1..1 Version Mandatory String (Max. 1.1 This is version of the e- Number Length:6) invoice schema. It will be used to keep track of ver- sion of Invoice specifica- tion. 1.1 IRN 1..1 Invoice Mandatory String a5c12dca80e7433217…This will be a unique ref- Reference (Length:64) ..ba4013750f2046f229 erence number for the in- Number voice. 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 Mandatory Enumerated List B2B/B2C/SEZWP/SEZ This will be the code to Supply Type WOP/EXP identify type of supply. WP/EXPWOP/DEXP B2B: Business to Busi- ness[PART IV DELHI GAZETTE : EXTRAORDINARY 15 B2C: Business to Con- sumer SEZWP: To SEZ with Payment SEZWOP: To SEZ with- out Payment EXPWP: Export with Payment EXPWOP: Export with- out Payment DEXP: Deemed Export 1.3 Docu- 1..1 Code Mandatory Enumerated List INV / CRN / DBN Type of Document: ment_Type_Code for Document Type INV for Invoice, CRN for Credit Note, DBN for Debit note. 1.4 Document_Num 1..1 Document Mandatory String Sa/1/2019 This is as per relevant Number (Max rule in Length:16) CGST/SGST/UTGST Rules. 1.5 Document_Date 1..1 Document Mandatory String 21/07/2019 The date on which the Date (DD/MM/YYYY) Invoice was issued. For- mat "DD/MM/YYYY" 1.6 Additional_Currency_ 0..1 Additional Optional Enumerated List USD, EUR The field is for reporting Code Currency Code additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional cur- rency may be used in the invoice, as per list pub- lished under ISO 4217 standard. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ 1.7 Reverse_Charge 0..1 Reverse Optional String Y Whether the tax liability Charge (Length:1) payable is under Reverse Charge. 1.8 IGST_Applicability_d 0..1 IGST Applica-Optional String N To report the scenarios es- bility despite (Length: 1) where the supply is pite_Supplier_and_Re Supplier and chargeable to IGST de- cipi- Recipient lo- spite the fact that the ent_located_in_same_ cated in same Supplier and Recipient State/UT State/UT are located within same State/UT 2. Document_Period 0..1 Optional Header for Document Period 2.1 Docu- 1..1 Document Mandatory String 21/07/2019 This is the start date of ment_Period_Start Period Start (DD/MM/YYYY) the document period (de- _Date Date livery/invoice period). (This field is mandatory only if this section is se- lected) 2.2 Docu- 1..1 Document Mandatory String 21/07/2019 This is the end date of the ment_Period_End_ Period End (DD/MM/YYYY) document period (deliv- Date Date ery/invoice period). (This field is mandatory only if this section is se- lected) 3. Preceding Document 0..1 Optional Header for Preceding / Contract Reference Document / Contract Reference 3.1 Preceding Document 0..n Optional Sub-header for Preced-16 DELHI GAZETTE : EXTRAORDINARY PART IV] Reference ing Document Reference 3.1.1 Preceding_Document_ 1..1 Preceding Mandatory String (Max Sa/1/2019 This is the reference of Number Document length:16) original docu- Number ment/invoice to be pro- vided 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 se- lected) 3.1.2 Preceding_Document_ 1..1 Date of Pre-Mandatory String 21/07/20 Date of preceding docu- Date ceding Docu- (DD/MM/YYYY) 19 ment/invoice. ment (This field is mandatory only if this section is se- lected) 3.1.3 Other_ Reference 0..1 Other Refer-Optional String KOL01 This field is to provide ence (Max length: 20) any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. 3.2 Receipt / Contract 0..n Optional Sub-header for Receipt / References Contract References 3.2.1 Receipt_Advice_ 0..1 Receipt Ad-Optional String CREDIT30 This reference is kept for Reference vice Reference (Max length:20) 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 Re-Optional String 21/07/2019 Date of issue of receipt ceipt Advice (DD/MM/YYYY) advice for advance. 3.2.3 Tender_or_Lot_ 0..1 Tender or Lot Optional String TENDERJAN2020 This reference is kept for Reference Reference (Max length:20) mentioning number or de- tails of Lot or Tender, if supplies are made under such Lot or tender. 3.2.4 Contract_Reference 0..1 Contract Optional String CONT23072019 This reference is kept for Reference (Max length:20) mentioning contract number, if supplies are made under any specific Contract 3.2.5 External_Reference 0..1 External Optional String EXT23222 An additional field for Reference (Max length:20) provision of any addition- al/external reference number for the supply. 3.2.6 Project_Reference 0..1 Project Optional String PJTCODE01 This reference is kept for Reference (Max length:20) mentioning project num- ber, if supplies are made under any specific project 3.2.7 PO _Ref_Num 0..1 PO Reference Optional String Vendor PO /1 This is the reference Number (Max length:16) number of Purchase Or- der 3.2.8 PO_Ref_Date 0..1 PO Reference Optional String 21/07/2019 This is the date of Pur- Date (DD/MM/YYYY) chase Order. 4. Supplier 1..1 Mandatory Header for Supplier In- Information formation 4.1 Supplier_Legal_Name 1..1 Supplier Legal Mandatory String XYZ Ltd. Legal Name, as appearing Name (Max. length:100) in PAN of the Supplier 4.2 Supplier_Trade_ 0..1 Trade Name of Optional String ABC Traders A name by which the Name Supplier (Max length:100) Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier_GSTIN 1..1 GSTIN of Mandatory String 29AADFV7589C1ZX GSTIN of the Supplier Supplier (Length:15) 4.4 Supplier_Address1 1..1 Supplier Ad-Mandatory String # 1-23-120, Flat No. 3, Address 1 of the Supplier dress 1 (Max length:100) Nalanda Apartments, (Building/Flat no., MG Road, Vasanth Road/Street, Locality Nagar etc.)[PART IV DELHI GAZETTE : EXTRAORDINARY 17 4.5 Supplier_Address 2 0..1 Supplier Ad-Optional String (Max # 1-23-120, Flat No. 3, Address 2 of the Supplier dress 2 length:100) Nalanda Apartments, (Building/Flat no., MG Road, Vasanth Na-Road/Street, Locality gar etc.), if any 4.6 Supplier_Place 1..1 Supplier Place Mandatory String Bangalore Location of the Supplier (Max length:50) (City/Town/Village) 4.7 Supplier_State_Code 1..1 Supplier State Mandatory Enumerated List 29 State Code of the Suppli- Code er as per GST System List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 4.8 Supplier_Pincode 1..1 Supplier PIN Mandatory Number 560087 PIN Code of the Supplier Code (Length: 6) Locality 4.9 Supplier_Phone 0..1 Supplier Phone Optional String 9999999999 Contact number of the (Max length:12) Supplier 4.10 Supplier_Email 0..1 Supplier Optional String supplier@abc.com e-mail ID of the Suppli- e-mail (Max length:100) er,as per REGEX (Regu- lar Expressions) pattern 5. Recipient 1..1 Mandatory Header for Recipient In- Information formation 5.1 Recipi- 1..1 Recipient Le-Mandatory String (Max. PQR Pvt. Ltd. It will be legal name of ent_Legal_Name gal Name length:100) recipient, as per PAN. 5.2 Recipi- 0..1 Recipient Optional String (Max Adarsha It will be trade name of ent_Trade_Name Trade Name length:100) recipient, if available. 5.3 Recipient_GSTIN 1..1 GSTIN of Mandatory String 29ABCCR1832C1ZX, GSTIN of the Recipient, Recipient (Length:15) URP if available. URP: In case of exports or if supplies are made to unregistered persons 5.4 Place_Of_Supply_Stat 1..1 Place of Mandatory Enumerated 29, 96 Code/State Code of Place e_ Code Supply (State List of Supply as per GST Code) System. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 5.5 Recipient_Address1 1..1 Recipient Mandatory String (Max # 1-23-120, Flat No. 3, Address 1 of the Recipi- Address 1 length:100) Nalanda Apartments, ent MG Road, Vasanth (Building/Flat No., Nagar Road/Street, Locality etc.) 5.6 Recipient_Address2 0..1 Recipient Optional String # 1-23-120, Flat No. 3, Address 2, if any, of the Address 2 (Max length:100) Nalanda Apartments, Recipient MG Road, Vasanth (Building/Flat no., Nagar Road/Street, Locality etc.), if any 5.7 Recipient_Place 1..1 Recipient Mandatory String Mysore Location of the Recipient Place (Max length:100) (City/Town/Village) 5.8 Recipient_State_Code 1..1 Recipient State Mandatory Enumerated List 29 Code/State Code of the Code Recipient. List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/STATE_ENQ 5.9 Recipient_Pincode 0..1 Recipient PIN Optional Number 560002 PIN code of the Recipient Code (Length: 6) locality. In case of export, Pincode need not be mentioned. 5.10 Country_Code_of_ 0..1 Country Code Optional Enumerated List AN Code of country of export Export of Export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system. List published and updat-18 DELHI GAZETTE : EXTRAORDINARY PART IV] ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ 5.11 Recipient_Phone 0..1 Recipient Optional String 0802223323 Contact number of the Phone (Max length:12) Recipient 5.12 Recipient_email_ID 0..1 Recipient e-Optional String billing@xyz.com e-mail ID of the Recipi- mail ID (Max length:100) ent, as per REGEX (Reg- ular Expressions) pattern 6. Payee 0..1 Optional Header for Payee In- Information formation 6.1 Payee_Name 0..1 Payee Name Optional String (Max Ramesh K Name of the person to length:100) whom payment is to be made 6.2 Payee_ 0..1 Payee Bank Optional String 3868501747262 Bank Account Number of Bank_Account_Numb Account (Max length:18) Payee er Number 6.3 Mode_of_Payment 0..1 Mode of Optional String Direct Transfer Mode of Payment (Max length:18) Payment:Cash/Credit/ Direct Transfer etc. 6.4 Bank _Branch_Code 0..1 Bank Optional String SBIN9876543 Indian Financial System Branch Code (Max length:11) Code (IFSC) of Payee’s Bank Branch 6.5 Payment_Terms 0..1 Payment Optional String Text Terms of Payment, if any, Terms (Max length:100) with the Recipient can be provided. 6.6 Payment_Instruction 0..1 Payment Optional String Text Instruction, if any, regard- Instruction (Max length:100) ing payment can be pro- vided 6.7 Cred- 0..1 Credit Transfer Optional String (Max Text Terms to specify credit it_Transfer_Terms Terms length:100) transfer payments. 6.8 Direct_Debit_Terms 0..1 Direct Debit Optional String Text Terms, if any, to specify a Terms (Max length:100) direct debit. 6.9 Credit_Days 0..1 Credit Days Optional Numeric 30 Number of days within (Max length:4) which payment is due. 7. Delivery_ 0..1 Optional Header for Delivery In- Information formation 7.1 Ship_To_Details 0..1 Ship To De-Optional Refer A 1.0 Details of location to tails which the supply has to be delivered. 7.2 Dispatch_From_ 0..1 Dispatch Optional Refer A 1.1 Details of location from Details From Details where Supply has to be dispatched. 8. Invoice Item Details 1..n Man Header for Invoice Item datory Details 8.1 Item_List 1..n Item List Mandatory Refer A 1.2 Provides information about the goods and ser- vices being invoiced. 9. Document Total 1..1 Man Header for Document datory Total Details 9.1 Document_Total_ 1..1 Document Mandatory Refer A 1.3 Details of document total Details Total Details including taxes. 10. Extra Information 0..1 Optional Header for Extra In- formation 10.1 Tax_Scheme 1..1 Tax Scheme Mandatory String GST To specify the tax/levy (Max length: 10) applicable – GST (This field is mandatory only if this section is selected) 10.2 Remarks 0..1 Remarks Optional String New batch Items sub-A textual note that gives (Max length: 100) mitted unstructured information that is relevant to the In- voice as a whole e.g. rea- sons for any correction or assignment note in case the invoice has been fac- tored 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[PART IV DELHI GAZETTE : EXTRAORDINARY 19 (ICES), if applicable and available at the time of reporting e-invoice. Lists published and up- dated from time to time at below URLs: EDI Port Codes: https://www.icegate.gov.i n/Webappl/LOCATION_ ENQ Non-EDI Port Codes: https://www.icegate.gov.i n/Webappl/nonlocation_ det_all.jsp 10.4 Shipping_Bill_Number 0..1 Shipping Bill Optional String Alpha numeric In case of export/supply Number (Max length: 20) to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be men- tioned, if applicable and available at the time of reporting e-invoice. 10.5 Shipping_Bill_Date 0..1 Shipping Bill Optional String 03/12/2020 Date of Shipping Bill as Date (DD/MM/ per Indian Customs EDI YYYY) System (ICES) 10.6 Export_Duty_Amount 0..1 Export Duty Optional Number 1200000.50 Amount of Export Duty Amount (Max Length: in INR, if any, applicable 12,2) (in case of invoices for export) 10.7 Suppli- 0..1 Supplier Can Optional String Y / N In case of deemed export er_Can_Opt_Refund Opt Refund (Length: 1) supplies, this field is for mentioning whether sup- plier can exercise the op- tion of claiming refund or not. 10.8 ECOM_GSTIN 0..1 e-Commerce Optional String 29ABCCR1832C1CX GSTIN of e-commerce Operator’s (Length: 15) operator, if supply is GSTIN made through him/her. 11. Addition- 0..n Optional Header for Additional al_Supporting_ Supporting Documents Documents 11.1 Additioal_Supporting_ 0..1 Additional Optional String http://www.xyz.com/ab This is to enter URL ref- Documents_URL Supporting (Max length: 100) c erence of additional sup- Documents porting documents, if URL any. 11.2 Additional_Supporting 0..1 Addition- Optional String Base 64 encoded Doc-This is to add any addi- _Documents_base 64 alSupporting (Max length: ument tional document in Document in 1000) PDF/Microsoft Word in base 64 Base64 encoded format. 11.3 Addition- 0..1 Additional In-Optional String Free text, remarks, Any additional infor- al_Information formation (Max length: identifiers, etc. mation, names, values, 1000) data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific infor- mation, 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 Option String 29AADFV7589C1ZO Registration / Enrolment ID al (Length: 15) 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 Enumerated List 1/2/3/4 Option to be provided Transportation Optional based on mode of transport available on e- Way Bill Portal 1 for Road;20 DELHI GAZETTE : EXTRAORDINARY PART IV] 2 for Rail; 3 for Air; 4 for Ship (This field is required if Part-B of e-way bill is al- so to be generated) 12.3 Trans_Distance 1..1 Distance of Mandatory Number 200 Distance of Transporta- Transportation (Max length: 4) tion (This field is mandatory only if this section is se- lected) 12.4 Transporter_Name 0..1 Transporter Optional String Sphurthi Transporters Name of the Transporter Name (Max length: 100) 12.5 Trans_Doc_No. 0..1 Transport Optional String As/34/746 Transport Document Document (Max length: 15) Number Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc_Date 0..1 Transport Optional String 21/07/2019 Date of Transport docu- Document (DD/MM/YYYY) ment. Date (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No. 0..1 Vehicle Num-Optional String KA12KA1234 or Vehicle Registration ber (Max. length: 20) KA12K1234 or Number KA123456 or KAR1234 (This field is mandatory if mode of Transport is Road) 12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration O / R To mention nature of ve- List hicle: O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is al- so to be generated) A 1.0 Ship To Details 0..1 Optional Header for Annexure A 1.0: Ship To Details Sr. Parameter Name Cardinal-Description Whether Field Specifica-Sample Value Explanatory Notes No. ity optional or tions mandatory A.1.0.1 Ship To_Legal_Name 1..1 Ship To Legal Mandatory String ABC-1 Ltd. Legal Name of the entity Name (Max length: to whom the supplies are 100) shipped to. (This field is mandatory only if this section is se- lected) A.1.0.2 Ship To_Trade_Name 0..1 Ship To Trade Optional String XYZ-1 Trade Name of the entity Name (Max length: to whom the supplies are 100) shipped to. A.1.0.3 Ship To_GSTIN 0..1 Ship To Optional String 36AABCT2223L1ZF GSTIN of the entity to GSTIN (Length:15) whom the supplies are shipped to. A.1.0.4 Ship To_Address 1 1..1 Ship To M andatory String (Max Flat No. 2, Priya Address 1 of the entity to Address 1 length: 100) Towers, Omega Road, whom the supplies are Srinivasa Nagar shipped to (This field is mandatory only if this section is se- lected) A.1.0.5 Ship To_Address 2 0..1 Ship To O ptional String (Max Flat No. 2, Priya Address 2, if any, of the Address 2 length: 100) Towers, Omega Road, entity to whom the sup- Srinivasa Nagar plies are shipped to[PART IV DELHI GAZETTE : EXTRAORDINARY 21 A.1.0.6 Ship To_Place 1..1 Ship To Place Mandatory String (Max Bangalore Place length: 100) (City/Town/Village) of entity to whom the sup- plies are shipped to. (This field is mandatory only if this section is se- lected) A.1.0.7 Ship To_Pincode 1..1 Ship To Mandatory Number(Max 560001 PIN code of the location Pincode length: 6) to which the supplies are shipped to. (This field is mandatory only if this section is se- lected) A.1.0.8 Ship_To_State_Code 1..1 Ship To State Mandatory Enumerated List 29 Code/State Code (as per Code GST System) to which the supplies are shipped to. List published and updat- ed from time to time at https://www.icegate.gov .in/Webappl/STATE_ ENQ (This field is mandatory only if this section is se- lected) A 1.1 Dispatch From De-0..1 Header for Annexure A tails Optional 1.1:Dispatch From De- tails Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- mandato- ations nal- ry or op- ity tional A.1.1.1 DispatchFrom_Name 1..1 Dispatch From Mandatory String XYZ-2 Name of the entity from Name (Max length:100) which goods are dis- patched. (This field is mandatory only if this section is se- lected) A.1.1.2 DispatchFrom_Address1 1..1 Dispatch From Mandatory String Building No. 4/2, Flat Address 1 of the entity Address 1 (Max length: 100) No. 3, Kakatiya Apart-from which goods are ments, Vasanth Nagar dispatched. (This field is mandatory only if this section is se- lected) A.1.1.3 DispatchFrom_Address 2 0..1 Dispatch From Optional String Building No. 4/2, Flat Address 2 of the entity Address 2 (Max length: 100) No. 3, Kakatiya Apart-from which goods are ments, Vasanth Nagar dispatched. A.1.1.4 DispatchFrom_Place 1..1 Dispatch From Mandatory String Bangalore Place Place (Max length: 100) (City/Town/Village) of the entity from which goods are dispatched. (This field is mandatory only if this section is se- lected) A.1.1.5 DispatchFrom_State_Code 1..1 Dispatch From Mandatory Enumerated List 2 9 Code/State Code of the State Code entity (as per GST Sys- tem), from which goods are dispatched. List published and updat- ed from time to time at https://www.icegate.gov. in/Webappl/STATE_ ENQ (This field is mandatory only if this section is se- lected) A.1.1.6 DispatchFrom_Pincode 1..1 Dispatch From Mandatory Number 560087 Pincode of the locality of Pincode (Length: 6) entity from where goods22 DELHI GAZETTE : EXTRAORDINARY PART IV] are dispatched. (This field is mandatory only if this section is se- lected) A 1.2 ItemDetails 1..n Mandato- Header for Annexure A ry 1.2:Item Details Sr. Parameter Name Car Description Whether Field Specifica-Sample Value Explanatory Notes No. di- mandato- tions nal- ry or op- ity tional A.1.2.1 Sl_No. 1..1 Serial Mandatory String 1,2,3 Serial number of the item Number (Max length: 6) A.1.2.2 Item_Description 0..1 Item Descrip-Optional String Mobile Description of the item tion (Max length: 300) A.1.2.3 Is_Service 1..1 Service Mandatory String Y/N Specify whether supply is (Length: 1) service or not. A.1.2.4 HSN_Code 1..1 HSN Code Mandatory String 1122 To enter applicable HSN / (Max length: 8) SAC Code of Goods / Service A.1.2.5 Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch de- tails (in Section A 1.4) A.1.2.6 Barcode 0..1 Barcode Optional String b123 Barcode, if any, of the (Max length: 30) item. A.1.2.7 Quantity 0..1 Quantity Optional Number (Max 10 The quantity of items to length: 10,3) be mentioned in the in- voice. This is mandatory only in case of goods. A.1.2.8 Free_Qty 0..1 Free Quantity Optional Number (Max 99 Quantity of item(s), if length: 10,3) any, given free of charge (FOC) A.1.2.9 Unit_of_Measurement 0..1 Unit of Meas-Optional String (Max Box The Unit of Measurement urement length: 8) (UOM), if any, applicable on invoiced goods. A.1.2.10 Item_Price 1..1 Item Price Mandatory Number 500.5 Price per unit item. (Max length : 12,3) A.1.2.11 Gross_Amount 1..1 Gross Amount Mandatory Number 5000 The gross price of an (Max length : item (cost multiplied by 12,2) quantity -rounded off to 2 decimal), exclusive of taxes. A.1.2.12 Item_Discount_Amount 0..1 Item Discount Optional Number 10.25 Discount amount, if any, Amount (Max length: 12,2) for the item. A.1.2.13 Pre_Tax_Value 0..1 Pre-Tax Value Optional Number 99.00 If pre-tax value is differ- (Max length: 12,2) ent from taxable value, mention the pre-tax value and taxable values sepa- rately. 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, as- suming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be dif- ferent from taxable value.[PART IV DELHI GAZETTE : EXTRAORDINARY 23 A.1.2.14 Item_Taxable_Value 1..1 Item Taxable Mandatory Number 5000 This is the value on which Value (Max length: 12,2) tax is computed. Value cannot be negative. A.1.2.15 GST_Rate 1..1 GST Rate Mandatory Number (Max 5 The GST rate, represent- length: 3,3) ed as percentage that ap- plies 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 999.45 Amount of IGST payable (Max Length: per item(rounded off to 2 12,2) decimals). If IGST is re- ported, then CGST & SGST/UTGST will be blank. For taxable sup- plies, either IGST or CGST &SGST/UTGST should be reported. A.1.2.17 CGST_Amt 0..1 CGST Amount Optional Number 650.00 Amount of CGST payable (Max Length: per item(rounded off to 2 12,2) decimals). If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. A.1.2.18 SGST_UTGST Amt 0..1 SGST/UTGST Optional Number 650.00 Amount of Amount (Max length: 12,2) SGST/UTGST payable per item(rounded off to 2 decimals). If SGST/UTGST is re- ported, then CGST must be reported and IGST will be blank. A1.2.19 Comp_Cess_Rate_Ad_ 0..1 Compensation Optional Number 2.5% Ad valoremRate of GST valorem Cess Rate, (Max length:3,3) Compensation Cess, ap- Ad_Valorem plicable, if any A1.2.20 Comp_Cess_Amt_ 0..1 Compensation Optional Number 56.00 GST Compensation Cess Ad_Valorem Cess Amount, (Max length: 12,2) amount, ad valorem Ad Valorem (rounded off to 2 deci- mals) (based on value of the item) A1.2.21 Comp_Cess_Amt_Non_Ad_ 0..1 Compensation Optional Number 23.00 GST Compensation Cess Valorem Cess Amount, (Max length:12,2) amount, computed on the Non ad val- basis other than value of orem item (i.e. specific cess amount computed based on quantity, number etc.) A1.2.22 State_Cess_Rate_ad_ 0..1 State Cess Optional Number 1.5 % Ad valorem Rate of valorem Rate, Ad Val- (Max length: 3,3) State/UT Cess, applica- orem ble, if any A1.2.23 State_Cess_Amt_Ad_ 0..1 State Cess Optional Number 43.00 State/UT Cess amount, ad Valorem Amount, (Max length: 12,2) valorem (based on value ad val- of the item) orem A1.2.24 State_Cess_Amt_Non_Ad_ 0..1 State Cess Optional Number 12.00 State/UT Cess amount, Valorem Amount, (Max length: 12,2) computed on the basis nonad other than value of item valorem (i.e. specific cess amount computed based on quan- tity, number etc.) A.1.2.25 Other_Charges_Item_Level 0..1 Other Charges Optional Number 874.95 Any other charges appli- (item level) (Max length: 12,2) cable at item level. These may not be part of taxable value, e.g. in case of pure agent reimburse- ment. A.1.2.26 Purchase_ 0..1 Purchase Order Optional String 746/ABC/01 Reference of Purchase Order_Line_Reference Line Reference (Max length: 50) Order Line A.1.2.27 Item_Total_Amt 1..1 Item Total Mandatory Number 5000 The item total value that Amount (Max length: 12,2) includes all taxes, cesses, as well as other charges.24 DELHI GAZETTE : EXTRAORDINARY PART IV] However, this value ex- cludes discount, if any. A.1.2.28 Origin_Country_Code 0..1 Code of Optional Enumerated List DZ This is to specify country Country of of origin of the item, e.g. Origin mobile phone sold in In- dia could be manufac- tured in other country; Code of country of export as per ISO 3166-1 alpha- 2 / Indian Customs EDI system (ICES). List published and updat- ed from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ A.1.2.29 Unique_Serial_Number 0..1 Unique Serial Optional String 553 Serial number, in case of Number (Max length: 20) each item having a unique number. A.1.2.30 Product_Attribute_Details Attribute details of prod- 0..n Optional Refer A.1.5 uct A 1.3 Document Total Details Manda- Header for Annexure A 1..1 tory 1.3:Document Total De- tails Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- manda- ations nal- tory or ity optional A.1.3.1 Taxable_Value_Total 1..1 Total Taxable Mandato- Number 768439.35 This is the sum of the Value ry (Max length: 14,2) taxable values of all the items in the document. A.1.3.2 IGST_Amt_Total 0..1 Total IGST Optional Number 265.50 Total IGST amount for Amount (Max length : 14,2) 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 Optional Number 65.45 Total CGST amount for Amount (Max length: 14,2) 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_UTGST_Amt_Total 0..1 Total Optional Number 65.45 Total SGST/UTGST SGST/UTGST (Max length : 14,2) amount for the invoice. Amount Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As it is conditional man- datory, it is marked as ‘optional’ A.1.3.5 Comp_Cess_Amt_Total 0..1 Total Compen-Optional Number 24.95 Total GST Compensation sation Cess (Max length : 14,2) Cess amount for the[PART IV DELHI GAZETTE : EXTRAORDINARY 25 Amount invoice (ad valorem as well as non-ad valorem) A.1.3.6 State_Cess_Amt_Total 0..1 Total State Optional Number 5.45 Total State cess amount Cess (Max length : 14,2) for the invoice (ad Amount valorem as well as non-ad valorem) A.1.3.7 Discount_ 0..1 Invoice Level Optional Number 100.00 This is Discount Amount, Amt_Invoice_Level Discount (Max length: 14,2) if any, applicable on total Amount invoice value A.1.3.8 Other_ 0..1 Other Charges Optional Number 200.00 This is Other charges, if Charges_Invoice_Level (Invoice Level) (Max length: 14,2) any, applicable on total invoice value A.1.3.9 Round_Off_Amount 0..1 Round Off Optional Number 31.21 This is round off amount Amount (Max length: 2,2) of total invoice value A.1.3.10 Total_Invoice_Value_INR 1..1 Total Invoice Mandato- Number 745249678.50 The total value of invoice Value in INR ry (Max length: 14,2) including taxes/GST and rounded to two decimals maximum. A.1.3.11 Total_Invoice_Value_FCNR 0..1 Total Invoice Optional Number $5729.65 The total value of invoice Value in FCNR (Max length: 14,2) in Additional Currency A.1.3.12 Paid_Amount 0..1 Paid Amount Optional Number 8463.50 The amount, if any, (Max length:14,2) 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 98789.50 The outstanding amount (Max length:14,2) 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. Parameter Name Car Description Whether Field Specific Sample Value Explanatory Notes No. di- manda- ations nal- tory or ity optional A.1.4.1 Batch_Number 1..1 Batch Number Mandato- String 673927 Certain set of manufac- ry (Max Length: 20) turers 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 Optional String 21/11/2019 Expiry Date of the Batch, Date (DD/MM/YYYY) if any A.1.4.3 Warranty_Date 0..1 Warranty Date Optional String 21/11/2019 Warranty date for the (DD/MM/YYYY) Item, if any. A 1.5 Attribute 0..n Optional Header for Annexure A Details of Item 1.5:Attribute Details of Item Sr. Parameter Name Car Description Whether Field Specific Sample Value Explanatory notes No. di- manda- ations nal- tory or ity optional A.1.5.1 Attribute_Name 0..1 Attribute Name Optional String Colour Attribute Name of the (Max Length: 100) item. A.1.5.2 Attribute_Value 0..1 Attribute Value Optional String Red, green, etc. Attribute Value of item.”. (Max Length: 100) By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 58/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (96)/Fin (Exp-IV)/2021-22/DS-IV/534, dated the 07/07/2021. 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.

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