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

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सर कार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-11012021-224326 xxxGIDExxx SG-DL-E-11012021-224326 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 8] दिल्ली, िक्रु वार, िनवरी 8, 2021/पौष 18, 1942 [रा.रा.रा.क्ष.ेदि. स.ं 264 No. 8] DELHI, FRIDAY, JANUARY 8, 2021/PAUSHA 18, 1942 [N. C. T. D. No. 264 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I दिल्ल ी, 8 िनवरी, 2021 I IV &jk’Vªh; jkt/kkuh {ks=] fnYyh ds mijkT;iky] fnYyh eky vkSj los kdj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 164 }kjk iznÙk “kfDr;ks a dk iz;ksx djrs gq,] fnYyh eky vkSj los k dj fu;e] 2017 dk vkSj l“a kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr%~& 1- ¼1½ bu fu;eksa dk laf{kIr uke fnYyh eky vkSj los kdj ¼laa“kks/ku½ fu;e] 2020 gSA ¼2½ bu fu;eksa es a vU;Fkk micaf/kr ds flok;] ;s 1 tuojh] 2020 l s ykxw gksxa As 2- fnYyh eky vkSj los k dj fu;e] 2017 ¼ftls blesa blds i“pkr~ mDr fu;e dgk x;k gS½ ds fu;e 117 es]a& ¼d½ mifu;e ¼1d½ es]a 31 fnlEcj] 2019 ls 31 fnlEcj] 2019** vadk]sa v{kjksa vkSj “kCn ds LFkku ij ^^31 ekpZ] 2020** vad] v{kj vkSj “kCn j[ks tk,axs ( ¼[k½ mifu;e ¼4½ ds [kaM ¼[k½ ds mi[kaM ¼iii½ ds ijra dq es]a ^^31 tuojh] 2020** vadks]a v{kjksa vkSj “kCn ds LFkku ij] ^^30 vizSy] 2020** vad] v{kj vkSj “kCn j[ks tk,axs A½ 134 DG/2021 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] 3- mDr fu;e ds iz#i vkjbtZ h&01 ds Hkkx&[k esa Øe la[;kad 12 vkSj Øe l[a ;kad 13 rFkk bu ls lca af/kr izfof’V;ksa ds LFkku ij fuEufyf[kr j[kk tk,xk] vFkkZr ~ %& ^^12 D;k vki fo“ks’k vkfFkZd tksu ;wfuV ds #i esa gka ugha jftLVªhdj.k ds fy, vkosnu dj jg s gSs a \ ¼i½ fo“ks’k vkfFkZd tksu ds uke dk p;u dja s ¼ii½ vuqeksnu vkns”k la[;k vkSj vkns”k dh rkjh[k ¼iii½ fof/kekU;rk dh vof/k l s fnu@ekl@o’kZ rd fnu@ekl@o’kZ ¼iv½ vuqeksnu djus oky izkf/kdkjh dk inkfHk/kku 13 D;k vki fo“ks’k vkfFkZd tksu fodkl drkZ ds #i esa gka ugha jftLVªhdj.k ds fy, vkosnu dj jg s gSs a \ ¼i½ fo“ks’k vkfFkZd tksu ds uke dk p;u dja s ¼ii½ vuqeksnu vkns”k la[;k vkSj vkns”k dh rkjh[k ¼iii½ fof/kekU;rk dh vof/k l s fnu@ekl@o’kZ rd fnu@ekl@o’kZ ¼iv½ vuqeksnu djus okys izkf/kdkjh dk inkfHk/kku A** 1- mDr fu;e ds i#z i th,lVhvkj&3 es]a& ¼d½ ^^fooj.kh Qkby u djus ds fy, /kkjk 46 ds v/khu fooj.kh dk O;frØe djus okys dks lpw uk** “kh’kZd ds v/khuØe la[;kad 2 es]a ^^dj nkf;Ro dk fu/kkZj.k fd;k tk,xk** “kCnksa ds LFkku ij] ^^dj nkf;Ro dk fu/kkZj.k fd;k tk ldsxkk** “kCn j[k s tk,axs( ¼[k½ ^^fooj.kh Qkby u djus ds fy, /kkjk 46 ds v/khu fooj.kh dk O;frdze djus okys dks lpw uk** “kh’kZd ds v/khu dze la[;kad 4 ds i“pkr]~ fuEufyf[kr dze la[;kda var% LFkkfir fd;k tk,xk] vFkkZr ~ %& ^^5 ;g ,d iz.kkyh lf`tr lpw uk gS vkSj blesa gLrk{kj visf{kr ugha gSA** ¼x½ ^^jftLVªhdj.k ds jn~n fd, tkus ij vafre fooj.kh Qkby u djus ds fy, /kkjk 46 ds v/khu fooj.kh dk O;frØe djus okys dks lpw uk** “kh’kZd ds v/khuØe la[;kad 3 es a ^^dj vof/k ds fy, dj nkf;Ro dk vo/kkj.k fd;k tk,xk** “kCnks a ds LFkku ij] ^^dj vof/k ds fy, dj nkf;Ro dk vo/kkj.k fd;k tk ldsxk** “kCn j[ks tk,axs( ¼?k½ ^^jftLVªhdj.k ds jn~n fd, tkus ij vafre fooj.kh Qkby u djus ds fy, /kkjk 46 ds v/khu fooj.kh dk O;frØe djus okys dks lpw uk** “kh’kZd ds v/khu Øe la[;kad 4 ds i“pkr~] fuEufyf[kr Øe l[a ;kad var% LFkkfir fd;k tk,xk] vFkkZr ~ %& 5 mDr fu;e esa iz#i vkbZ,uch&01 ds LFkku ij fuEufyf[kr iz#i j[kk tk,xk] vFkkZr%~& % Ldhe es a {ks= x.kukad lk/kuks a dk gksxk A uhps bl LraHk esa iz;qDr fofHkUu izrhdks a dk vFkZ uhps fn;k x;k gS% 0--1% blls vfHkizsr gS fd ;g en oSdfYid gS Hkys gh bldk mYys[k fd;k x;k gks ysfdu bldks nksgjk;k ughs tk ldrkA 1--1% blls vfHkizsr gS fd ;g en vfuok;Z gS vkSj bldk mYys[k dsoy ,d ckj gh fd;k tk ldrk A 1--<% blls vfHkizsr gS fd ;g en vfuok;Z gS vkSj bldks ,d ckj ls vf/kd nksgjk;k ugha tk ldrkA 0--<% blls vfHkizsr gS fd ;g en oSdfYid gS fdarq bldks dbZ ckj nksgjk;k tk ldrk gSA mnkgj.kkFkZ % iwoZ chtd lna HkZ oSdfYid gS fdarq ;fn visf{kr gks rks O;fDr iwoZ esa fd, x, vuds chtd lna Hkksa Z dk mYys[k dj ldrk gSA[PART IV DELHI GAZETTE : EXTRAORDINARY 3 FORM GST INV – 1 (See rules 48) S. Technical Field name Cardin Small Description Is it Technical Field Sample Value of the field Explanatory Notes of the Field No. ality of the field Mandatory on Specifications invoice? 0 Version 1..1 Version number Mandatory string(Max length:10) 1.0 It is the version of schema . It will be used to keep track of version of Invoice specification. 1 IRN 0..1 Invoice Reference Mandatory string(Max length:50) 649b01ft This will be a unique reference number for this invoice. It can be Number 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 length:10) B2B/B2C/SEZWP/SEZWOP/ This will be the code to identify type of supply, some of the type EXPWP/EXPWOP/DEXP/IS examples are mentioned. It will have also code for bill of entry, D/BOS/DC invoice and other type of documents. B2C invoice can be mentioned 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 / Credit Note / Debit Type of the Document Invoice type Note Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice Num 1..1 Invoice number Mandatory string(Max length:16) Sa/1/2019 It will be as per invoice number rule mentioned in CGST/SGST rule. Rule to be checked. 5 Invoice Date 1..1 Invoice Date Mandatory string (DD/MM/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currency_code 1..1 Currency code Optional string(Max length:16) USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reverse charge 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_Date 1..1 Invoice period start Mandatory (if string (DD/MM/YYYY) 21-07-19 date this section is selected or used) 10 Invoice_Period_End_Date 1..1 Invoice Period End Mandatory (if string (DD/MM/YYYY) 21-07-19 date this section is selected or used)4 DELHI GAZETTE : EXTRAORDINARY PART IV] 11 Order and Sales Order 0..1 Optional Reference 12 Preceding Invoice Reference 0..n 13 Preceeding_Invoice_ 1..1 Detail of Base Mandatory (if string(Max length:16) Sa/1/2019 This is the reference of original invoice to be provided in the case Invoice which is this section is of debit and credit notes. In mere invoicing this is not required. Number being amended by selected or It is required to keep future expansion of e versions of Credit subsequent used) notes, Debit Notes and other documents requried under GST document 14 Invoice_Document_ 1.1 Invoice reference Optional string(Max length:20) KOL01 This reference is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales Reference centre reference etc. 15 Preceeding_Invoice_Date 1..1 Date of Invoice Mandatory (if string (DD/MM/YYYY) 21-07-19 this section is selected or used) 16 Other References 0..1 17 Receipt_Advice_Reference 0..1 Terms reference Optional string(Max length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. 18 Tender_or_Lot_Reference 0..1 Lot / Batch Optional string(Max length:20) TENDERJAN2020 This reference is kept for mentioning number or detail of Lot or Reference Tender if supplies are made under such Lot or tender 19 Contract_Reference 0..1 Contract Number Optional string(Max length:20) CONT23072019 This reference is kept for mentioning contract number if supplies are made under any specific Contract 20 External_Reference 0..1 Any other reference Optional string(Max length:20) EXT23222 An additional field for provision of any additional reference number for such supply. 21 Project_Reference 0..1 Project Reference Optional string(Max length:20) PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project 22 RefNum 0..1 Vendor PO Optional string(Max length:16) Vendor PO /1 0 Reference number 23 RefDate 0..1 Vendor PO Optional string (DD/MM/YYYY) 21-07-19 00-01-00 Reference date 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 length:100) The Institute of Charetred Name as appearing in PAN of the Supplier Accountants of India Name 26 Supplier_trading_name 0..1 Trade Name of Optional string(Max length:100) ICAI A name by which the Supplier is known, other than Supplier Supplier name (also known as Business name). 27 Supplier_GSTIN 1..1 Gstin of the Mandatory Alphanumeric with 15 29AADFV7589C1ZO GSTIN of the supplier Supplier characters 28 Supplier_Address1 1..1 Supplier address1 Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier 29 Supplier_Address2 0..1 Supplier address 2 Optional string(Max length:100) Bangalore City of the Supplier 30 Supplier_City 1..1 Supplier address 2 Optional string(Max length:50) Bangalore City of the Supplier[PART IV DELHI GAZETTE : EXTRAORDINARY 5 31 Supplier_State 1..1 Place Mandatory string(Max length:50) Karnataka State of the Supplier 32 Supplier_Pincode 1..1 Pincode Mandatory string(Max length:6) 560087 Pincode of the Supplier 33 Supplier_Phone 0..1 Phone Optional string(Max length:12) 9999999999 Contact number of the Supplier 34 Supplier_Email 0..1 eMail id Optional string(Max length:50) Supplier@icai.com Email id of the Supplier. 35 Buyer Information 1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer Legal name Mandatory string(Max length:100) Adarsha It will be legal name of buyer 37 Billing_Trade_Name 1..1 Buyer Legal name Mandatory string(Max length:100) Adarsha It will be Trade Name of buyer 38 Billing_GSTIN 1..1 GSTIN Mandatory string(Max length:15) 29AACCR7832C1ZD GSTIN of the Buyer 39 Billing_POS 1..1 State code Mandatory String(Max length:2) 29 Place of supply code of Supply 40 Billing_Address1 1..1 Address1 Mandatory string(Max length:100) Address Address of the Buyer 41 Billing_Address2 0..1 Address2 optional string(Max length:100) Address Address of the Buyer 42 Billing_State 1..1 Place Mandatory string(Max length:50) Bangalore State of the Buyer 43 Billing_Pincode 1..1 pincode Mandatory string(Max length:6) 560002 Pincode of the Buyer 44 Billing_Phone 0..1 Phone number Optional string(Max length:12) 080 2223323 contact number of the Buyer 45 Billing_Email 0..1 eMail id Optional string(Max length:50) billing@icai.com Email id of the buyer. This should be provided to help E- Invoicing system to receive this invoice on mail. 46 Payee Information (Seller 0..1 optional Header for Payee Information - person to whom amount is payment information) payable. Optional for cases where payment is to be made to a person other than Supplier 47 Payee_Name 1..1 Payee name Mandatory string(Max length:100) Name of the person to whom payment is to be made 48 Payee_Financial_Account 1..1 Account Number Mandatory string(Max length:18) Account number of Payee 49 ModeofPayment 1..1 Payment mode Mandatory string(Max length:6) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer 50 Financial_Institution_ 1..1 Financial Mandatory string(Max length:11) A group of business terms to specify Branch of Payee Institution Branch Branch (IFSC Code) 51 Payment_Terms 0..1 Payment Terms Optional string(Max length:50) Terms of Payment with the recipient if to be provided 52 Payment_Instruction 0..1 Payment Optional string(Max length:50) A group of business terms providing information about the Instruction payment. 53 Credit_Transfer 0..1 Optional string(Max length:50) A group of business terms to specify credit transfer payments. 54 Direct_Debit 0..1 Optional string(Max length:50) A group of business terms to specify a direct debit. 55 CreditDays 0..1 Due date of Credit Optional Numeric (Min length:1 30-11-2019 The date when the payment is due. Format "DD-MM-YYYY". Max 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 details 58 ECOM_GSTIN 0..1 eCommerce GSTIN Optional String (Max length:15) Mention og E commerce operator is supply is made through him6 DELHI GAZETTE : EXTRAORDINARY PART IV] 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 Amount Mandatory Decimal (10,2) When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_line_net_ 0..1 Item level net optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice. Must be amount rounded to maximum 2 decimals. amount 66 Sum_of_allowances_on_ 0..1 total discount optional Decimal (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. document_level 67 Sum_of_charges_on_ 0..1 total other charges optional Decimal (10,2) Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. document_level 68 PreTaxDetails Break up of the tax Optional Refer A 1.3 The total amount of the Invoice without GST. Must be rounded rate at invoice level 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 GST,CUST, VAT etc.. Mandatory element. Use “GST” Custom, VAT eyc. (Max length:4) 73 Remarks 0..1 Remarks/Note Optional string New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole.Such as the reason for any (Max length:100) correction or assignment note in case the invoice has been factored. 74 Additional_Supporting_Doc 0..n optional uments 75 Additional_Supporting_Doc 0..1 Supporting optional string A group of business terms providing information about uments_url document URLs additional supporting documents substantiating the claims made (Max length:100) 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 A group of business terms providing information about uments document in base64 additional supporting documents substantiating the claims made (Max length: format. in the Invoice. The additional supporting documents can be used 1000) for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a[PART IV DELHI GAZETTE : EXTRAORDINARY 7 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 about rges allowances and allowances or charges applicable at invoice level as sometime charges at invoice discount or charges may be applicable on invoice level not on level line item level. 78 Eway Bill Details 0..1 Optional 79 Transporter ID 1..1 Transporter Id Optional Alphanumeric with 15 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 characters 80 trans Mode 1..1 Mode of Road / Rail / Drop Down -Fixed 1/2/3/4 transportation Air / Ship 81 trans Distance 1..1 Distance of Decimal (10,2) 20 transportation 82 transporter Name 0..1 Transporter Name string(Max length:100) SPURTHI R 83 transDoc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road 84 transDoc Date 0..1 Transporter Doc string (DD/MM/YYYY) 21-07-2019 20/9/2017 Date 85 vehicle No 1..1 Vehicle No Optional string(Max length:20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Details 0..1 Mandatory 87 DSC 1..1 Digital Signature of DSC KEY Hash an optional field since it is signed by the GSTN Portal also and the Document data travels thry secured platform A 1.0 ShipTo Details 0..1 S Parameter Name Description Field Specifications Sample Value No 1 Shipping To_Name 1..1 ShippingTo_Legal_ Mandatory string(Max length:60) Adarsha A group of business terms providing information about the Name address to which goods and services invoiced were or are delivered. 1 Shipping To_Name 1..1 Shipping To_ Mandatory string(Max length:60) Adarsha A group of business terms providing information about the Trade_Name address to which goods and services invoiced were or are delivered. 2 Shipping To_GSTIN 1..1 ShippingTo_ Mandatory string(Max length:100) 36AABCT2223L1ZF A group of business terms providing information about the GSTIN address to which goods and services invoiced were or are delivered. 3 ShippingTo_Address1 1..1 ShippingTo_ Mandatory string(Max length:50) Address A group of business terms providing information about the Address1 address to which goods and services invoiced were or are delivered. 4 Shipping To_Address2 0..1 ShippingTo_ Optional string(Max length:50) Address A group of business terms providing information about the Address2 address to which goods and services invoiced were or are delivered. 5 Shipping To_Place 0..1 ShippingTo_Place Optional string(Max length:50) Bangalore A group of business terms providing information about the8 DELHI GAZETTE : EXTRAORDINARY PART IV] address to which goods and services invoiced were or are delivered. 6 Shipping To_Pincode 1..1 ShippingTo_ Mandatory string(Max length:6) 560001 A group of business terms providing information about the Pincode address to which goods and services invoiced were or are delivered. 7 Shipping To_State 1..1 ShippintTo_State Mandatory string(Max length:100) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 8 Sub supply Type 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. Parameter Name Description Field Specifications Sample Value No. 1 Company_Name 1..1 Company_ Name Mandato string(Max length:60) ICAI Detail of person and address wherefrom goods are dispatched. ry 2 Address1 1..1 Address 1 Mandato string(Max length:100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched. ry 2 Address2 0..1 Address2 Optional string(Max length:100) Millers Road Detail of person and address wherefrom goods are dispatched. 3 City 1..1 Place Optional string(Max length:100) Bangalore Detail of person and address wherefrom goods are dispatched. 4 State 1..1 State Mandato String(Max length:2) Karnataka Detail of person and address wherefrom goods are dispatched. ry 5 Pincode 1..1 Pincode Mandato string(Max length:6) 560087 Detail of person and address wherefrom goods are dispatched. ry A 1.2 Item Details 1..n S. Parameter Name Description Field Specifications Sample Value No. 1 SLNO 1..1 Serial Number Mandato int 1,2,3 ry 2 Item Description 0..1 Item description optional string(Max length:300) Mobile The identification scheme identifier of the Item classification identifier 3 IS Service 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 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[PART IV DELHI GAZETTE : EXTRAORDINARY 9 6 Barcode 0..1 Item Barcode Optional string(Max length:30) b123 Barcoding if to be provided need to be specified 7 Quantity 1..1 Quantity Mandato Decimal (13,3) 10 The quantity of items (goods or services) that is charged in the ry Invoice line. 8 Free Qty 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 Mandato Decimal (10,2) 500.5 The number of item units to which the price applies. quantity ry 11 Gross Amount 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 Discount Amount 0..1 discount amount Optional Decimal (10,2) The total discount subtracted from the Item gross price to calculate the Item net price. 13 Pre Tax Amount 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 Assesseeble Value 1..1 net amount Mandato Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price ry discount, can not be negative 15 GST Rate 1..1 Rate Mandato Decimal(3,2) 5 The GST rate, represented as percentage that applies to the ry invoiced item. 16 Iamt 0..1 IGST Amount as Mandato Decimal(11,2) A group of business terms providing information about GST per item ry breakdown by different categories, rates and exemption reasons 17 Camt 0..1 CGST Amount as Mandato Decimal(11,2) 650.00 per item ry 18 Samt 0..1 SGST Amount as Mandato Decimal(11,2) 650.00 per item ry 19 Csamt 0..1 CESS Amount as Optional Decimal(11,2) 65.00 per item 20 State Cess Amt 0..1 State cess amount Optional Decimal(11,2) 65.00 as per item 21 Other Charges 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.10 DELHI GAZETTE : EXTRAORDINARY PART IV] 22 Invoice_line_net_amount 0..1 Invoice line Net Optional Decimal(11,2) The total amount of the Invoice line. The amount is “net” Amount 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 Item Total 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 phone sold in item India could be manufactured in China. 26 Serial No Details 0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details 1..1 Mandato ry S Parameter Name Description Field Specifications Sample Value No 1 IGST Value 0..1 IGST Amount as Optional Decimal(11,2) Appropriate taxes based on rule will be applicable. For example per invoice 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 CGST Value 0..1 CGST Amount as Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 3 SGST Value 0..1 SGST Amount as Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 4 CESS Value 0..1 cess Amount as per Optional Decimal(11,2) Taxable value as per Act to be specified invoice 5 State Cess Value 0..1 State cess Amount Optional Decimal(11,2) Taxable value as per Act to be specified 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 charges Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. 11 Round off 0..1 round off 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 Mandato Decimal(11,2) The total amount of the Invoice with GST. Must be rounded to ry maximum 2 decimals.[PART IV DELHI GAZETTE : EXTRAORDINARY 11 A 1.3.1 Batch Details 1..1 S Parameter Name Description Field Specifications Sample Value No 1 Batch Name 1..1 Batch Mandato string(Max length:20) Batch number details are important to be mentioned for certain number/name ry set of manufacturers 2 Batch Expiry Date 0..1 Expiry Date optional string (DD/MM/YYYY) Expiry Date of the Batch 3 Warranty Date 0..1 Warranty Date Optional string (DD/MM/YYYY) Warranty Date of the ITEM A 1.3.2 Serial 0..1 Number Details S Parameter Name Description Field Specifications Sample Value No 1 Serial Number 1..1 Serial Number in Optional string(Max length:15) 0 case of each item having unique number 2 OtherDetail1 0..1 other detail of serial Optional string(Max length:10) 0 number 3 OtherDetail2 0..1 other detail of serial Optional string(Max length:10) 0 number A 1.3.3 PreTax Details12 DELHI GAZETTE : EXTRAORDINARY PART IV] S Parameter Name Description Field Specifications Sample Value No 1 Pretax Particulars Pretax Optional string(Max length:100) 0 ledger/particulars 2 Tax On Pretax on gross Optional Decimal(11,2) 0 amount or any other 3 Amount Amount Optional Decimal(11,2) 0 राष्ट्रीय jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns ls rFkk muds uke ij श eukst dqekj] mi lfpo&IV ¼foÙk½ ewy fu;e fnYyh ds jkti=] vlk/kkj.k Hkkx&IV eas] vf/klwpuk rkjh[k 22 twu] 2017] eas la-Qk- 3¼10½@foÙk ¼jktLo&I½@2017&18@Mh,l-VI@342] rkjh[k 22 twu] 2017 }kjk idz kf”kr dh xbZ Fkh vkSj mueas la- Qk-3¼68½@foÙk¼jktLo&I½@2020&21@Mh,l&VI@256] rkjh[k 29/12/2020] 2020 }kjk idz kf”kr vf/klwpuk la[;k 75@2019&jkT; dj] rkjh[k 29/12/2020 }kjk vafre ckj la”kks/ku fd;k x;k FkkA[PART IV DELHI GAZETTE : EXTRAORDINARY 13 FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 8th January, 2021 No. 02/2020–State Tax No. F. 3(70)/Fin (Rev-I)/2020-21/DS-IV/19.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the 1st January, 2020. 2. In the Delhi 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 ”.14 DELHI GAZETTE : EXTRAORDINARY PART IV] 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 numbershall 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 occurrence of field in the schema. Below are the meaning of various symbol used in this column: 0..1 : It means this item is optional and even if mentioned cannot 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 repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.[PART IV DELHI GAZETTE : EXTRAORDINARY 15 FORM GST INV – 1 (See rules 48) S. Technical Field name Cardin Small Is it Technical Field Specifications Sample Value of the field Explanatory Notes of the Field No. ality Description of Mandatory on the field invoice? 0 Version 1..1 Version number Mandatory string(Max length:10) 1.0 It is the version of schema . It will be used to keep track of version of Invoice specification. 1 IRN 0..1 Invoice Mandatory string(Max length:50) 649b01ft This will be a unique reference number for this invoice. It can be Reference generated by application based on the Algorithm provided by E- Number 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 length:10) B2B/B2C/SEZWP/SEZWOP/ This will be the code to identify type of supply, some of the type EXPWP/EXPWOP/DEXP/IS examples are mentioned. It will have also code for bill of entry, D/BOS/DC invoice and other type of documents. B2C invoice can be mentioned 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 / Credit Note / Debit Type of the Document Invoice type Note Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice Num 1..1 Invoice number Mandatory string(Max length:16) Sa/1/2019 It will be as per invoice number rule mentioned in CGST/SGST rule. Rule to be checked. 5 Invoice Date 1..1 Invoice Date Mandatory string (DD/MM/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currency_code 1..1 Currency code Optional string(Max length:16) USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reverse charge 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_Date 1..1 Invoice period Mandatory (if string (DD/MM/YYYY) 21-07-19 start date this section is selected or used) 10 Invoice_Period_End_Date 1..1 Invoice Period Mandatory (if string (DD/MM/YYYY) 21-07-19 End date this section is selected or used)16 DELHI GAZETTE : EXTRAORDINARY PART IV] 11 Order and Sales Order 0..1 Optional Reference 12 Preceding Invoice Reference 0..n 13 Preceeding_Invoice_ 1..1 Detail of Base Mandatory (if string(Max length:16) Sa/1/2019 This is the reference of original invoice to be provided in the case Invoice which is this section is of debit and credit notes. In mere invoicing this is not required. Number being amended selected or It is required to keep future expansion of e versions of Credit by subsequent used) notes, Debit Notes and other documents requried under GST document 14 Invoice_Document_ 1.1 Invoice reference Optional string(Max length:20) KOL01 This reference is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales Reference centre reference etc. 15 Preceeding_Invoice_Date 1..1 Date of Invoice Mandatory (if string (DD/MM/YYYY) 21-07-19 this section is selected or used) 16 Other References 0..1 17 Receipt_Advice_Reference 0..1 Terms reference Optional string(Max length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. 18 Tender_or_Lot_Reference 0..1 Lot / Batch Optional string(Max length:20) TENDERJAN2020 This reference is kept for mentioning number or detail of Lot or Reference Tender if supplies are made under such Lot or tender 19 Contract_Reference 0..1 Contract Optional string(Max length:20) CONT23072019 This reference is kept for mentioning contract number if Number supplies are made under any specific Contract 20 External_Reference 0..1 Any other Optional string(Max length:20) EXT23222 An additional field for provision of any additional reference reference number for such supply. 21 Project_Reference 0..1 Project Optional string(Max length:20) PJTCODE01 This reference is kept for mentioning Project number if supplies Reference are made under any specific Project 22 Ref Num 0..1 Vendor PO Optional string(Max length:16) Vendor PO /1 0 Reference number 23 Ref Date 0..1 Vendor PO Optional string (DD/MM/YYYY) 21-07-19 00-01-00 Reference date 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 length:100) The Institute of Charetred Name as appearing in PAN of the Supplier Name Accountants of India 26 Supplier_trading_name 0..1 Trade Name of Optional string(Max length:100) ICAI A name by which the Supplier is known, other than Supplier Supplier name (also known as Business name). 27 Supplier_GSTIN 1..1 Gstin of the Mandatory Alphanumeric with 15 29AADFV7589C1ZO GSTIN of the supplier Supplier characters 28 Supplier_Address1 1..1 Supplier Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier address1[PART IV DELHI GAZETTE : EXTRAORDINARY 17 29 Supplier_Address2 0..1 Supplier address Optional string(Max length:100) Bangalore City of the Supplier 2 30 Supplier_City 1..1 Supplier address Optional string(Max length:50) Bangalore City of the Supplier 2 31 Supplier_State 1..1 Place Mandatory string(Max length:50) Karnataka State of the Supplier 32 Supplier_Pincode 1..1 Pincode Mandatory string(Max length:6) 560087 Pincode of the Supplier 33 Supplier_Phone 0..1 Phone Optional string(Max length:12) 9999999999 Contact number of the Supplier 34 Supplier_Email 0..1 eMail id Optional string(Max length:50) Supplier@icai.com Email id of the Supplier. 35 Buyer Information 1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer Legal Mandatory string(Max length:100) Adarsha It will be legal name of buyer name 37 Billing_Trade_Name 1..1 Buyer Legal Mandatory string(Max length:100) Adarsha It will be Trade Name of buyer name 38 Billing_GSTIN 1..1 GSTIN Mandatory string(Max length:15) 29AACCR7832C1ZD GSTIN of the Buyer 39 Billing_POS 1..1 State code Mandatory String(Max length:2) 29 Place of supply code of Supply 40 Billing_Address1 1..1 Address1 Mandatory string(Max length:100) Address Address of the Buyer 41 Billing_Address2 0..1 Address2 optional string(Max length:100) Address Address of the Buyer 42 Billing_State 1..1 Place Mandatory string(Max length:50) Bangalore State of the Buyer 43 Billing_Pincode 1..1 pincode Mandatory string(Max length:6) 560002 Pincode of the Buyer 44 Billing_Phone 0..1 Phone number Optional string(Max length:12) 080 2223323 contact number of the Buyer 45 Billing_Email 0..1 eMail id Optional string(Max length:50) billing@icai.com Email id of the buyer. This should be provided to help E- Invoicing system to receive this invoice on mail. 46 Payee Information (Seller 0..1 optional Header for Payee Information - person to whom amount is payment information) payable. Optional for cases where payment is to be made to a person other than Supplier 47 Payee_Name 1..1 Payee name Mandatory string(Max length:100) Name of the person to whom payment is to be made 48 Payee_Financial_Account 1..1 Account Number Mandatory string(Max length:18) Account number of Payee 49 ModeofPayment 1..1 Payment mode Mandatory string(Max length:6) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer 50 Financial_Institution_ 1..1 Financial Mandatory string(Max length:11) A group of business terms to specify Branch of Payee Institution Branch Branch (IFSC Code) 51 Payment_Terms 0..1 Payment Terms Optional string(Max length:50) Terms of Payment with the recipient if to be provided 52 Payment_Instruction 0..1 Payment Optional string(Max length:50) A group of business terms providing information about the Instruction payment. 53 Credit_Transfer 0..1 Optional string(Max length:50) A group of business terms to specify credit transfer payments. 54 Direct_Debit 0..1 Optional string(Max length:50) A group of business terms to specify a direct debit.18 DELHI GAZETTE : EXTRAORDINARY PART IV] 55 CreditDays 0..1 Due date of Optional Numeric (Min length:1 Max 30-11-2019 The date when the payment is due. Format "DD-MM-YYYY". Credit 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 Mention og E commerce operator is supply is made through him GSTIN (Max length:15) 59 ECOM_POS 0..1 State code Optional String(Max 29 Mention og E commerce operator is supply is made through him length:2) 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 When tax currency code is provided, two instances of the tax Amount (10,2) total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_line_net_ 0..1 Item level net optional Decimal Sum of all Invoice line net amounts in the Invoice. Must be amount (10,2) rounded to maximum 2 decimals. amount 66 Sum_of_allowances_on_ 0..1 total discount optional Decimal Sum of all allowances on document level in the Invoice. Must be (10,2) rounded to maximum 2 decimals. document_level 67 Sum_of_charges_on_ 0..1 total other optional Decimal Sum of all charges on document level in the Invoice. Must be charges (10,2) rounded to maximum 2 decimals. document_level 68 PreTaxDetails Break up of the Optional Refer A 1.3 tax rate at The total amount of the Invoice without GST. Must be rounded invoice level to maximum 2 decimals. 69 Paid_amount 1..1 Paid amount Mandatory Decimal The sum of amounts which have been paid in advance. Must be (10,2) rounded to maximum 2 decimals. 70 Amount_due_for_payment 1..1 Payment Due Mandatory Decimal The outstanding amount that is requested to be paid. Must be (10,2) rounded to maximum 2 decimals. 71 Extra Information 0..1 Optional 72 Tax_Scheme 1..1 GST, Excise, Mandatory string GST,CUST, VAT etc.. Mandatory element. Use “GST” Custom, VAT (Max eyc. length:4) 73 Remarks 0..1 Remarks/Note Optional string New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole.Such as the reason for any (Max correction or assignment note in case the invoice has been length:100) factored.[PART IV DELHI GAZETTE : EXTRAORDINARY 19 74 Additional_Supporting_ 0..n optional Documents 75 Additional_Supporting_ 0..1 Supporting optional string A group of business terms providing information about document URLs additional supporting documents substantiating the claims made Documents_url (Max in the Invoice. The additional supporting documents can be used length:100) 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 A group of business terms providing information about document in additional supporting documents substantiating the claims made Documents (Max base64 format. in the Invoice. The additional supporting documents can be used length: for both referencing a document number which is expected to be 1000) 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_ 0..1 Total Value of optional Decimal A group of business terms providing information about allowances and (10,2) allowances or charges applicable at invoice level as sometime Charges charges at discount or charges may be applicable on invoice level not on invoice level line item level. 78 Eway Bill Details 0..1 Optional 79 Transporter ID 1..1 Transporter Id Optional Alphanume 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 ric with 15 characters 80 trans Mode 1..1 Mode of Road / Rail / Drop Down 1/2/3/4 transportation Air / Ship -Fixed 81 trans Distance 1..1 Distance of Decimal 20 transportation (10,2) 82 transporter Name 0..1 Transporter string(Max SPURTHI R Name length:100) 83 transDoc No 0..1 Transporter Doc TA120; Mandatory if the mode of transport is other than by No Road 84 transDoc Date 0..1 Transporter Doc string 21-07-2019 20/9/2017 Date (DD/MM/Y YYY) 85 vehicle No 1..1 Vehicle No Optional string(Max KA12KA1234 or KA12K1234 or KA123456 or KAR1234 length:20) 86 Signature Details 0..1 Mandatory 87 DSC 1..1 Digital Signature DSC KEY Hash an optional field since it is signed by the GSTN Portal also and of the Document data travels thry secured platform20 DELHI GAZETTE : EXTRAORDINARY PART IV] A 1.0 ShipTo Details 0..1 S Parameter Name Description Field Sample Value No Specificatio ns 1 Shipping To_Name 1..1 ShippingTo_Leg Mandatory string(Max Adarsha A group of business terms providing information about the al_Name length:60) address to which goods and services invoiced were or are delivered. 1 Shipping To_Name 1..1 Shipping To_ Mandatory string(Max Adarsha A group of business terms providing information about the Trade_Name length:60) address to which goods and services invoiced were or are delivered. 2 Shipping To_GSTIN 1..1 ShippingTo_ Mandatory string(Max 36AABCT2223L1ZF A group of business terms providing information about the GSTIN length:100) 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 about the Address1 length:50) address to which goods and services invoiced were or are delivered. 4 Shipping To_Address2 0..1 ShippingTo_ Optional string(Max Address A group of business terms providing information about the Address2 length:50) address to which goods and services invoiced were or are delivered. 5 Shipping To_Place 0..1 ShippingTo_Plac Optional string(Max Bangalore A group of business terms providing information about the e length:50) address to which goods and services invoiced were or are delivered. 6 Shipping To_Pincode 1..1 ShippingTo_ Mandatory string(Max 560001 A group of business terms providing information about the Pincode length:6) address to which goods and services invoiced were or are delivered. 7 Shipping To_State 1..1 ShippintTo_State Mandatory string(Max Karnataka A group of business terms providing information about the length:100) address to which goods and services invoiced were or are delivered. 8 Sub supply Type Supply Type Mandatory String(Max Supply/export/Jobwork A group of business terms providing information about the length:2) 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 about the Mode length:2) address to which goods and services invoiced were or are delivered. A 1.1 Dispatch From Details S Parameter Name Description Field Sample Value No Specifications 1 Company_Name 1..1 Company_ Name Mandatory string(Max ICAI Detail of person and address wherefrom goods are dispatched. length:60) 2 Address 1 1..1 Address 1 Mandatory string(Max Vasanth Nagar Detail of person and address wherefrom goods are dispatched. length:100)[PART IV DELHI GAZETTE : EXTRAORDINARY 21 2 Address 2 0..1 Address 2 Optional string(Max Millers Road Detail of person and address wherefrom goods are dispatched. length:100) 3 City 1..1 Place Optional string(Max Bangalore Detail of person and address wherefrom goods are dispatched. length:100) 4 State 1..1 State Mandatory String(Max Karnataka Detail of person and address wherefrom goods are dispatched. length:2) 5 Pincode 1..1 Pincode Mandatory string(Max 560087 Detail of person and address wherefrom goods are dispatched. length:6) 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 description optional string(Max Mobile The identification scheme identifier of the Item classification length:300) identifier 3 IS Service 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 Barcode Optional string(Max b123 Barcoding if to be provided need to be specified length:30) 7 Quantity 1..1 Quantity Mandatory Decimal 10 The quantity of items (goods or services) that is charged in the (13,3) Invoice line. 8 Free Qty 0..1 free quantity Optional Decimal 1 Detail of any FOC item (13,3) 9 UQC 0..1 Uom Optional string(Max Box The unit of measure that applies to the invoiced quantity. Codes length:8) 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 500.5 The number of item units to which the price applies. quantity (10,2) 11 Gross Amount 1..1 gross amount Optional Decimal 5000 The price of an item, exclusive of GST, after subtracting item (10,2) 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.22 DELHI GAZETTE : EXTRAORDINARY PART IV] 12 Discount Amount 0..1 discount amount Optional Decimal The total discount subtracted from the Item gross price to (10,2) calculate the Item net price. 13 Pre Tax Amount 0..1 Pretax Optional Decimal 50 This is the Value after the Tax. Ideally this would be taxable (10,2) value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 Assesseeble Value 1..1 net amount Mandatory Decimal 5000 The unit price, exclusive of GST, before subtracting Item price (13,2) 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 about GST per item breakdown by different categories, rates and exemption reasons 17 Camt 0..1 CGST Amount Mandatory Decimal(11,2) 650.00 as 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 State Cess Amt 0..1 State cess Optional Decimal(11,2) 65.00 amount as per item 21 Other Charges 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 “net” Amount 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 Item Total 1..1 net amount Optional Decimal 5000 A group of business terms providing the monetary totals for the (13,2) Invoice. 25 Origin_Country 0..1 Origin country of optional String(Max This is to specify item origin country like mobile phone sold in item length:2) India could be manufactured in China. 26 Serial No Details 0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details 1..1 Mandatory S Parameter Name Description Field Sample Value No Specifications 1 IGST Value 0..1 IGST Amount as Optional Decimal(11,2) Appropriate taxes based on rule will be applicable. For example per invoice either of CGST& SGST or IGST will be mandatory. As there is[PART IV DELHI GAZETTE : EXTRAORDINARY 23 no way to show conditional mandatory, optional has been mentionted against all taxes. 2 CGST Value 0..1 CGST Amount Optional Decimal(11,2) Taxable value as per Act to be specified as per invoice 3 SGST Value 0..1 SGST Amount as Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 4 CESS Value 0..1 cess Amount as Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 5 State Cess Value 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 about charges 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 round off value Optional Decimal(11,2) The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals. 12 Total Invoice Value 1..1 Total amount Mandatory Decimal(11,2) The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals. A 1.3.1 Batch Details 1..1 S Parameter Name Description Field Sample Value No Specifications 1 Batch Name 1..1 Batch Mandatory string(Max Batch number details are important to be mentioned for certain number/name length:20) set of manufacturers 2 Batch Expiry Date 0..1 Expiry Date optional string Expiry Date of the Batch (DD/MM/YY YY) 3 Warranty Date 0..1 Warranty Date Optional string Warranty Date of the ITEM (DD/MM/YY YY)24 DELHI GAZETTE : EXTRAORDINARY PART IV] A 1.3.2 Serial 0..1 Number Details S Parameter Name Description Field Sample Value No Specifications 1 Serial Number 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 Parameter Name Description Field Sample Value No Specifications 1 Pretax Particulars Pretax Optional string(Max 0 ledger/particular length:100) s 2 Tax On Pretax on gross Optional Decimal(11,2) 0 amount or any other 3 Amount Amount Optional Decimal(11,2) 0 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 Delhi Gazette, Extraordinary,Part IV, vide notification, dated the 22ndJune, 2017,videNo. F.3 (10)/Fin (Rev-I)/2017-18/DS-VI/342, dated the 22ndJune, 2017 and last amended vide notification No. 75/2019 - State Tax, dated 29/12/2020, published videNo. F.3 (68)/Fin (Rev-I)/2019-20/DS-IV/ 256, dated 29/12/2020. 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.