s, A:^ Ai! 9?.!C'(1B :a oi:rb: E dLza) t it SF\': tiE Gt0 .\i .L: $iE f* e.: E-. c (j GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notilrcation No. 8112020 State Tax No. GST/23120 I 7,^/ol-ll Dated Itanagar, the 30rh July, 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely'. -
1. (l ) These rules may be called the Arunachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2020.
(2) They shall come into force on the date oftheir publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 , for FORM GST INV-01, the following form shall be substituted, namely:- "FORM GST INV- 1 (See Rule 48) Format/Schema for e-Invoice Note l: Cardinality rneans whetlrer reporting ofthe item(s) is mandatory or optional as explained below:
0..1:ltmeans that reporting ofitem is optional and when reported, the same cannot be repeated.
1..1: It means that reporting ofitem is mandatory but cannot be repeated. l..n: It means that reponing of item is mandatory and can be repeated more than once.
0..n: [t means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice relerence is oplional but ifrequired one can menlion many previous invoice references. \9!q! Field specification Number (Max length: nt, z/ indicates 'm' places before decimal point and 'n' places after dec imal po int. For example, Nazb er (llax length: 3,3) will hove the fornqt 999.999 t, 0, t)l 19 p$'L N Scliema L/) \f (av
1.0 Version l..t Version Number Mandato ry Shing (Max Length:6) Ll This is version of the einvoice schema- It will be used to keep track of version of Invoice specification. l.l IRN t. l Invoice Reference Number Mandato ry String (Length: 64) a5cl2dca8 0e7433217 .. ...ba4013 '7 50r2046f 229 This will be a unique reference number for the invoice. However. the suDplier will not be porrulatinq this field. The registration request may not have this field populated. The Invoice Regishation 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_Ty pe_Code l I Code for Supply Type Mandato ry Enumerated List B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP This will be the code to identifu type ofsupply. B2B: Business to Business B2C: Business to Consumer SEZlllP: To SEZ with Payment SEZIIOP: To SEZ without Pdvmehl EXPIlP: Etport with Payment EXPLItOP: Export without Payment DEXP: Deemed Ltport
1.3 Document Type_Code l. l Code for Document Type Mandato ry Enumerated List INV / CRN / DBN Type ofDocument: INV for Invoice, Sr. No. Technical name of the field Whcthc B rief Description thc,ield r Sa m ple Valuc of the field ,tl Nlandat Technical Explanatory Notesory/ Optiona I l. Basic Details I ..1 Mandat Header for Basic Details ory CRN for Credit Note, DBN for Debit note.
1.4 Document Num
1.. I Document Number Mandato ry String (Max Length:16) srl/2019 This is as per relevant rule in CGSTiSGST/UTGST Rules.
1.5 Document Date I I Document Date Mandato rv String (DDA4M/ryYYY) 2U07 n01 9 The date on which the Invoice was issued. Format "DD,MM/YYYY" Additional_ Currency_ Code 0 I Additional Currency Code Optional Enumerated List USD. EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional cunency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at httl'ls:,/,r\ u rr . iceuate. uor . i n/\\'ebappl/CL, It I r,','-Q
1.7 Reverse_C harge 0 I Reverse Charge Optional Sting (Length: I ) Y Whether the tax liability payable is under Reverse Charge. t.8 IGST_Appl icability_de spite_Suppl ier_and-Re cipient_loc ated_in_sa me_ StateruT
0..1 ICST Applicability despite Supplier and Recipient located in same StateruT Optional String (Length: I ) N To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same StatefuT r ent I
2.1 Document_ Period_Star t Date t..t Document Period Start Date Mandato ry String (DD^,tMtlYYY) 2U0'7D01 9 This is the stan date ofthe document period (deliverylinvoice period). (fhisfield is mondarory only if this section is selected)
2.2 Document_ Period_End Date
1.. I Document Period End Date ry String (DD,MM,I1YYY) 2t t07l20t 9 This is the end date ofthe document period (delivery/invoice period). (Thisfield is mondatory only if this section is selected)
1.6
0..1 Optiora I Mandato
0..1 Optiona I I Preceding Docum
3. r.1 Preceding_ Document_ Number 1 ..1 Preceding Document Number Mandat ory String (Max length:16) Sal I /2019 This is the reference of original documenVinvoice to be provided optionally in the case of debit or credit notes. Credit/Debit notes, againsl invoices can also be referred here. (This feld is mqndatory only if this section is selected)
3.1 .2 Preceding_ Document_ Date t..l Date of Preceding Document Mandator v String (DDA4M/YYYY) 2t t07 20 l9 Date of documenVinvoice. (This field is mandatory only if this section is selected) preceding i.1.3 Other_ Reference
0..1 Other Reference Optional String (Max length:20) KOLO I This field is to provide any additional reference e.g. specific branch, their user lD, their employee ID, sales centre reference etc. Receipt / Contract References
3.2 Optional
3.2.1 Receipt_Ad vice_Refere nce
0..1 Receipt Advice Reference Optional String (Max length:20) CREDIT3O This reference is kept user to provide number o their receipt advice to in lieu ofadvancecustomer
3.2.2 Receipt-Ad vice Date
0.. t Date of Receipt Advice Optional String (DDA4M/YYYY) 2U01/20t9 Date of issue of advice for advance. ce Tender_or_ Lot Referen 0 Tender or Lot Reference Optional String (Max length:20) TENDERJ AN2020 This reference is kept mentioning number details of Lot or Tender, supplies are made such Lot or tender.
3.2.4 Contract_Re ference 0 I Contract Reference Optional String (Max length:20) coNT2307 2019 This reference is kept mentioning contract number il supplies are made an cific Contract Extemal_R eference 0 I Extemal Reference Optional String (Max length:20) EXT23222 An additional field for provision of any additional/external reference number for the
3. Header for Prcceding Document / Contract Refercnce
3.1 Preceding Documenl Refcrence
0..n Option:r I Sub-header for Precedirg Document Refcrcnce .0..n Sub-hcader for Receipt / Contract References
3.2.5 supply
3.2.6 Proj ect_Ref erence 0 I Project Reference Optional String (Max length:20) PJTCODE 01 This reference is kept for mentioning project number, if supplies are made under any specific proiect
3.2.7 PO Ref Num
0..1 PO Reference Number Optional String (Max length: l6) Vendor PO /l This is the reference number of Purchase Order
3.2.8 PO_ReLD ate
0.. t Optional String (DDA4M/YYYY) 2U0'7/20t 9
4.1 Supplier L egal Name l..l Supplier Legal Name Mandato ry String (Max. length:100) XYz Ltd Legal Name, as appearing in PAN ofthe Supplier
4.2 Supplier Tr ade Name
0..1 Trade Name of Supplier Optional String (Max length:100) ABC Traders A name by which the Supplier is known, i.e. Business Name. other than legal name
4.3 Supplier- GSTIN t..t CSTIN of Supplier Mandato ry String (Length:15) 29AADFV 7589CtZX GSTIN ofthe Supplier Supplier_ Addressl l.. t Supplier Address I Mandato rv String (Max length: 100) # t-23- 120, Flat No.3, Nalanda Apartment s, MG Road, Vasanth Nagar Address I ofthe Supplier (Building/Flat no., Road/Street, Locality etc.)
4.5 Supplier_ Address2
0.. r Supplier Address 2 Optional String (Max length:100) # 1-23- 120, Flat No.3, Nalanda Apanment s, MG Road, Vasanth Nagar Address 2 ofthe Supplier (Building/Flat no., Road./Street, Locality etc.), if any
4.6 Supplier_Pl ace l..l Supplier Place Mandato ry String (Max length:50) Bangalore Location of the Supplier (City/Town/Village) State Code ofthe Supplier as per GST System List published and updated from time to time at /,/rv rvrv . ice ga I e . gov. i n/Wcbanpl/STA'IE EN 0 httDs Supplier_St ate Code
1.. I Supplier State Code Mandato ry Enumerated List 29 PIN Code ofthe Supplier Locality
4.8 Supplier_Pi ncode
1.. I Supplier PIN Code Mandato ry Number (Length: 6) 560087 PO Reference Date This is the date of Purchase Order. 4- 1..I lNlandatI OrV I Header for Supplier Information
4.9 Supplier_ Phone
0..I Supplier Phone Optional String (Max length:12) 999999999 9 Contact number ofthe Supplier
4. l0 0,, 1 Supplier email Optional String (Max length:100) supplier@ abc.com e-mail ID ofthe Supplier, as per RECEX (Regular Expressions) pattern ) I Recipient_ Legal_Nam e l..l Recipient Legal Name Mandato ry String (Max length:100) PQR PvI Ltd. It will be legal name of recipient, as per PAN.
5.2 c Recipient_ Trade Nam
0..1 Recipient Trade Name Optional String (Max length:100) Adarsha It will be trade name of recipient, if available.
5.3 Recipient_ CSTIN
1..1 GSTIN of Recipient Mandato ry String (Length: l5) URP 29ABCCR I832CtZX GSTIN ofthe Recipient, if available. URP: [n case ofexports or ifsupplies are made to unregistered persons
5.4 Place,OlS upply_State Code l..l Place of Supply (State Code) Mandato ry Enumerated List 29, 96 Code/State Code of Place of Supply as per GST System. List published and updated from time to time at httns://wwu,.ice I/STATE ENeba a qa1e. sov. i
5.5 Recipient_ Addressl t..l Recipient Address 1 Mandato ry String (Max Iength:100) # t-23- 120, Flat No.3, Nalanda Apartment S, MG Road, Vasanth Nagar Address I ofthe Recipient (Building/Flat no., Road,/Street, Locality etc.)
5.6 Recipient_ Address2 0 I Recipient Address 2 Optional String (Max length:100) # 1-23- 120, Flat No.3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 2, ifany, ofthe Recipient (BuildindFlat no., Road./Street, Locality etc.), ifany
5.7 Recipient_ Place
1.. I Recipient Place Mandato ry String (Max length:100) Mysore Location of the Recipient (City/Town/Village) Supplier*E mail
5. Rccipient I n forma tio n
1..1
5.8 Recipient_ State Code l.. t Recipient State Code Mandato ry Enumerated List 29 Code/State Code ofthe Recipient. List published and updated ftom time to time at https://u u rv. iceuatc.uor . i n/WebappI/STA I"l: F-N a
5.9 0 Recipient PIN Code Optional Number (Length: 6) 560002 PIN code ofthe Recipient locality. In case ofexport, Pincode need not be mentioned.
5. l0 Country,C ode_of Ex port 0 I Country Code ofExport Optional Enumerated List AN Code ofcountry ofexport as per ISO 3166-l alpha-2 / Indian Customs EDI system. List published and updated fiom time to time at https://\t ww.icegate.g0\ . i n/Webaopl/COU ENO \IttY
5.1 I Recipient_ Phone 0 I Recipient Phone Optional String (Max length:12) 080222332 3 Contact number ofthe Recipient
5.t2 Recipient_e mail ID
0..1 Recipient email ID Optional String (Max length:100) billine@x vz.com e-mail ID ofthe Recipient, as per RECEX (Regular Expressions) pattem
0..1
6.1 Pavee Nam e 0 I Pavee Name Optional String (Max length:100) Ramesh K Name whom made of the person to payment is to be
6.2 Payee_Ban k_A ccount_Nu mber 0 I Payee Bank Account Number Optional String (Max length:18) 386850174 '1262 Bank Account Number of Payee
6.3 Mode_of P avment
0..1 Mode of Payment Optional Sfiing (Max length:18) Direct Transfer Mode of Payment: Cash/Cred it/Direct Transfer etc.
6.4 Bank _Branch_C ode
0.. t Bank Branch Code String (Max length:1 1) SBIN9876 543 lndian Financial Systern Code (IFSC) of Payee's Bank Branch
6.5 Pavment T enns
0.. I Payment Terms Optional String (Max length:100) Text Terms of Payment, if any, with the Recipient can be provided. Recipient _Pincode Optiona I Header for I n fo rma tion Payee Optional
6.6 Pavment In struction
0..1 Payment Instruction Optional String (Max length:100) Text Instruction, ifany, regarding payment can be provided
0.. 16.7 Credit_Tra nsfer_Term s Credit Transfer Terms Optional Sfting (Max length:100) Text Terms to speciI credit transfer payments.
6.8 Direct_Deb it_Terms
0.. I Direct Debit Terms Optional String (Ma x length:100) Text Terms, ifany, to speci$r a direct debit.
6.9 Credit Dav s
0..1 Credit Days Optional Numeric (Max length:4) 30 Number of days within which payment is due.
7.1 DShip_To etoils
0..1 Ship To Delails Oplio,tol Refet A Ll) Detoils of locslion lo which the suppl! has lo be delivered.
7.2 Dispatch-F rom_Detqil s
0..1 Dispatch Frum Details Optio sl Refer A I.l Delails of localion fiom h,herc Suppl! has to be dispalched. Ilent Lisl I..n Ilem List Mandal oty Rafl:t .4 1.28.1 Provides inlormalion about lhe goods and services being invoiced. Documenl_ Tolol_Deta /s
1..1 Documenl Total Detoils
9.1 ll[andol oq) Refer A 1.3 Detoib of document total including tares. l..ll0.l e Tax Schem Tax Scheme Mandat ory String (Max Iength: l0) CST To speciry the tax/levy applicable - GST @r's field is mandatory only if this section is selected) I 0.2 Remarks 0.. I Remarks Optional String (Max length: 100) New batch Items submitted A textual note that giYes unstructured information that is relevant to the Invoice as a whole e.g. reasons for any correction or assignment note in case the invoice has been factored etc. r0.3 Port Code 0.. 1 Port Code Optional Enumerated List Alpha numeric In case of export/supply to SEZ, port code can be mentioned as per lndian Customs EDI System ([CES), if applicable and
0..1 ooti"rr l I I cader for Delivery I n form ation Invoice Item Details 1,,n I\1an datory ] Hearler for Inloice Itcm lD"tnit. l
9. Document Total I..t I ntrn I l".""1 lleader for Document Total Dctails r0. Extra ln formatio n
0..1 Option al Ilcader for Extra Information available at the time of reporting e-invoice. Lists published and updated from time to time at below URLS: EDI Port Codes: https://rvrv rv. icesate. qov in/Webappl/LOCATION ENO Non-EDI Porl Codes: https :l/$,\\,w. ice gate. gov in/ \\.'ebap p L/ rr o n Iocation det all
10.4 Shipping_B ill Number
0..1 Shipping Bill Number Optional String (Nlax length: 20) AIpha numenc ln case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice.
10.5 Shipping_B ill Date
0..1 Shipping Bill Date Optional String(DD/M M/YYYY) Date of Shipping Bill as per Indian Customs EDI System (ICES)
10.6 Export_Dut y_Amount
0.. t Export Duty Amount Optional Number (Max Length: 12,2) 1200000.50 Amount of Export Duty in lNR, if any, applicable (in case of invoices for export)
10.7 Supplier_C an_Opt_Re fund
0..1 Supplier Can Opt Refund Optional String (Length: I ) Y/N In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not.
10.8 ECOM-GS TIN
0..1 e-Commerce Operator's GSTIN Optional String (Length: ls) 29ABCCR I 832ClCX CSTIN of e-commerce operator, if supply is made through him,/her. Additional _Supporti ng_Doc u ur ents II,I Additional_ Supportin g_Docume nts URL
0.. 1 Additional Supporting Documents URL Optional String (Max length: 100) http://www.x yz.com/abc This is to enter URL reference of additional supporting documents, if any. | 1.2 Additional_ Supporting _Document s base64
0..1 AdditionalSup porting Document in base64 Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. lr.3 Additional_ Information
0..1 Additional Information Optional String (Max length: l00o) Free text, remarks, identifiers, etc. Any additional information, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. ClN, tradespecific information, Drug Licence Reg. No., 03 n2t?0?0
11. 0..n I I Head.er for Additional Supporting Documents FOB/CIF etc.
12. E-way Ilill Details
0..1 t2.1 Transporter 1D
0..1 Transporter ID Option al String (Length: t5) Registation / Enrolment Number of the transporter (fhis field is required if Part-A of E-waybill has to be generated)
12.2 Trans Mod 0..1 Mode of Transportation Optional Enumerated List t/2/3/4 Option to be provided based on mode of transport available on e-Way Bill Portal I for Road; 2 for Rail; 3 for Air; 4 for Ship (This feld is required if Part-B of e-wcy bill is also to be generqted) Trans Dista nce l..l Distance of Transponation Mandato ry Number (Max length: 4) 200 Distance of Transportation Qhis field is mandatory only if this section is selected)
12.1 Transporter Name 0 I Transporter Name Optional String (Max length: 100) Sphurthi Transpo rters Name ofthe Transporter t2.5 Trans_Doc No. 0 I Transport Document Number Optional String (Max length: l5) Asl34l'146 Transport Document Number (This field is nandatory if mode ofTransport is Rail or Air or Ship)
12.6 Trans_Doc Date 0 I Transpon Document Date Optional String (DDA4M/YYYY) 2t/0'7 /2019 Date ofTranspon document. (This Jield is mandatory if mode ofTransport is Rail or Air or Ship) t2.'7 Vehicle No 0 I Vehicle Number Optional String (Max. length: 20) KAI2KAI23 4or KAt2Kt234 OT K4t23456 or KAR 1234 Vehicle Registration Number (This Jield is mandatory if mode ofTransport is Road) Optiona I Hcadcr for e-rvay Bill Dctails 29AADFV75 89CtZO
12.8 Vehicle_Ty pe
0..1 Vehicle Type Optional Enumeration List o/R To mention nature of vehicle: O: Over-Dimensional Cargo Qhisfield is nandatory if Part-B o/ e-way bill is also to be generated) R: Regular A.1.0 .l ShipTo Le gal_Name
1.. I Ship To Legal Name Mandato ry String (Max length: 100) ABC-I Ltd. Legal Name of the entity to whom the supplies are shipped to. (fhis field is mandatory only if this seclion is selected) A.1.0 ,2 ShipTo_Tra de Name
0.. I Ship To Trade Name Optional String (Max length: 100) xYz-1 Trade Name ofthe entity to whom the supplies are shipped to. 36,4ABCT22 23LtZF GSTIN of the entity to whom the supplies are shipped to. A. 1.0 .3 ShipTo_GS TIN
0.. I Ship To GSTIN Optional String (Length: t5) A. 1.0 .4 ShipTo Ad dress I I..1 Ship To Addressl Mandato ry String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address I of the entity to whom the supplies are shipped to Qhis field is mandatory only if this section is selected) A.l.0 .5 ShipTo_Ad dress2
0..1 Ship To Address2 Optional String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 2, ifany, ofthe entity to whom the supplies are shipped to Place (City/Town/Village) of entity to whom the supplies are shipped to. Qhis field is mandarory only f this seclion is selected) A.1.0 .6 ShipTo_Pla I ..1 Ship To Place Mandato ry String (Max length: 100) Bangalore Number (Max length: 6) 56000 r PIN code of the location to which the supplies are shipped to. A.1.0 .7 ShipTo_Pin code l.. t Ship To Pincode Mandato ry A 1.0 Ship To Details
0..1 Optiona Header for Annexure A
1.0: Ship To Details Sr. No. Parameter Name Cardi nality Description Whethe r optional or mandat orY Field Sample ValueSpecifications Explanatory Notes Qhis field is mandatory only if this section is selected) A.1.0 .8 Ship_To_St ate Code I I Ship To State Code Mandato ry Enumerated List 29 Code/State Code (as per GST System) to which the supplies are shipped to. List published and updated from time to time at (This field is only if this selected) I/STATE ENI a https://rvrvw. icegate.qov mandqtory section is Dispatch From Details
1.1
0..1 I A.l.l .t DispatchFr om Name
1..I Dispatch From Name Mandato ry String (Max length:100) xyz-2 Name of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) A.1 .1 ,2 DispatchFr om_Addres sl
1.. I Dispatch From Address I Mandato ry Building No 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar Address I of the entity from which goods are dispatched. (This field is mandqtory only if this section is selected) A.1.1 .3 DispatchFr om_Addres s2
0..1 Dispatch From Address2 Optional String (Max length: 100) Building No. 4/2, Flat No. 3, Kakatiya Apanments, Vasanth Nagar Address 2 of the entity from which goods are dispatched. A.l.l .4 DispatchFr om Place l..l Dispatch From Place Mandato ry String (Max length: 100) Bangalore Place (City/To*rwillage) of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) A.l.l .5 l. Dispatch From State Code Mandato ry Enumerated List 29 Code/State Code of the entity (as per CST System), from which goods are dispatched. List published and updated Optional I Header for Annexure A l.l: Dispatch From Details Cardi nality Whctbe Field Specific Sample Yaluer ations ma n dat ory or optional Explanatory Notes Sring (Max length: 100) DispatchFr om_State_ Code from time to time at httDs:,1/*rl w. iccqate.qor . inAVebappl/S-l AI tr I-.N a (This field k mqndqtory only if this section is selected) A.l.l .6 DispatchFr om Pincod e l..l Dispatch From Pincode Mandato rv Number (Length: 6) 560087 Pincode ofthe locality of entity fiom where goods are dispatched. (This field is nandatory only if this section is selected) Item Dctrils Header for Annexure A
1.2: Item Details m Notes
4.1.2 .t Sl No l..l Serial Number Mandato ry String (Max length: 6) 1,2,3 Serial number ofthe item
4.t.2 .2 Item_Descr iption 0 I Item Description Optional String (Max length: 300) Mobile Description ofthe item
4.1.2 .3 ls Service l..l Mandato ry String (Length: I ) YN Specifl whether supply is service or not, A.1.2 .4 HSN Code t..l HSN Code Mandato ry String (Max length: 8) I t22 To enter applicable HSN / SAC Code of Coods / Seruice A.1.2 Balch Delails
0..1 Oplionsl Rrlt .l 1.1 Some manulacluterc nruy menlion bolch details (itt Section A 1.4)
4.t.2 .6 Barcode 0 I Barcode Optional String (Max length: 30) br23 Barcode, ifany, ofthe item
4.t.2 .7 Quantity 0 I Quantity Optional Number (Max length: 10,3) l0 The quantity of items to be mentioned in the invoice. This is mandatory only in case ofgoods. A.1.2 .8 Free_Qty 0.. 1 Free Quantity Optional Number (Max length: 10,3) 99 Quantity of item(s), if any, given free ofcharge (FOC)
4.1.2 .9 Unit Of M easurement
0..1 Unit of Measurement Optional String (Max length:8) Box The Unit of Measurement (UOM), if any, applicable on invoiced goods. A.1 .2 .10 Item Price 1..1 Mandato ry Number (Max length : 12,3)
500.5 Price per unit item
4.1.2 .l I Gross_Amo unt I.. t Gross Amount Mandato ry Number (Max length t2,2) 5 000 The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive oftaxes. I m"nart I |o" I Sr. I Paramctcr Ca rdi na lityNo. Description Whethe I rl -rralrt I o.y o. I ontionxl I Ficld Specifications Sample Value Service Item Price A.1.2 .t2 Item_Disco unt_Amoun t 0 I Item Discount Amount Optional Number (Max length: 12,2)
10.25 Discount amount, ifany, for the item. A.t.2 .13 Pre Tax V a Iue 0 I Pre-Tax Value Optional Number (Max length: 12,2)
99.00 lf pre-tax value is different fiom taxable value, mention the pre-tax value and taxable values separately. In some cases, the pre-tax value may be different from taxable value. For example, where old goods are exchanged for new ones (e.9. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be different from taxable value.
4.1.2 .14 Item_Taxab le Value t..l Item Taxable Value Mandato ry Number (Max lengh: 12,2) 5000 This is the value on which tax is computed. Value cannot be negative.
4.1.2 .15 GST Rate l..l CST Rate Mandato ry Number (Max length: 3,3) 5 The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. A.1.2 .16 ICST Amt 0 I IGST Amount Optional Number (Max Length 12,2)
999.45 Amount of IOST payable per item (rounded offto 2 decimals). If IGST is reponed, then CGST & SCSTtuTCST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported. A.1.2 .t'7 CCST Amt 0 I CCST Amount Optional Number (Max Length 12,2)
650.00 Amount of CGST payable per item (rounded off to 2 decimals). If CGST is reponed, then SGSTruTCST has to be reported and ICST will be blank. SGST_UT CST Amt
0.. t SGST/UTGST Amount Optional Number (Mar length: 12,2)
650.00 Amount of SGSTruTGST payable per item(rounded offto 2 decimals). If SGST,AJTGST iS ^.1.21 '181 reported, then CGST must be reported and IGST will be blank. A1.2. l9 Comp_Cess _Rate_Ad_ valorem 0 I Compensation Cess Rate, Ad Valorem Optional Number (Max length: 3,3)
2.5% Ad valorem Rate of GST Compensation Cess, applicable, ifany At.2 20 Comp_Cess _Amt- Ad-Valore m 0 l Compensation Cess Amount, Ad Valorem Optional Number (Max length: 12,2) 5 6.00 GST Compensation Cess amount, ad valorem (rounded off to 2 decimals) (based on value ofthe item) Al.2 2t Comp_Cess _Amt_Non Ad Valor enl 0 I Compensation Cess Amount, Non ad valorem Optional Number (Max length:12,2)
23.00 GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess qmounl computed bqsed on quqntily, number etc.) A1.2. 22 State_Cess _Rate_ad_v alorem 0 1 State Cess Rate, Ad Valorem Optional Number (Max length: 3,3) t.5 vo Ad vqlorem Rate of State/UT Cess, applicable, ifany
41.2. 23 State_Cess _Amt_Ad_ Valorem 0 I State Cess Amount, ad valorem Optional Number (Max length: 12,2)
43.00 StateruT Cess amount, ad valorem (based on value of the item) At.2. State_Cess _Amt_Non Ad Valor cm 0 1 State Cess Amount, non ad valorem Optional Number (Max length: 12,2)
12.00 StateruT Cess amount. computed on the basis other than value of item /i.€. specirtc cess qmounl computed based on quantity, number elc.)
4.1.2 .25 Other_Char ges_ltem_L evel
0..1 Other Charges (item level) Optional Number (Max length: 12,2) 87 4.95 These may not be part of taxable value, e.g. in case of pure agent reimbursement.
4.1.2 )A Purchase_O rder_Line_ Reference
0..1 Purchase Order Line Reference Optional String (Max length:50) 7,16/ABC/01 Reference of Purchase Order I-ine A.t.2 .27 Item_Total Amt t..t Item Total Amount Mandato ry Number (Max length: 12,2) 5000 The item total value that includes all taxes, cesses, as well as other charges. However, this value excludes discount, if any. A.1.2 .28 Origin_Cou ntry_Code 0 I Code of Country of Origin Optional Enumerated List DZ This is to speci$ country of origin of the item, e.g. mobile phone sold in lndia could be manufactured in other country; Code of country of export as per ISO 3166-l alpha-2 / Indian Customs EDI system (rcES). List published and updated Any other charges applicable at item Ievel. Ilom time to time at ru/Webappl/COtINT ENO RY httos://wwrv lcegate.gov. r A.1.2 .29 cr Unique_Se rial Numb 0 I Unique Serial Number Optional String (Max length: 20) 553 Serial number, in case of each item having a unique number. Ptoducl_Al ltibule-Del aiLs
0..n A.1.2 .30 Oplionol Rclcr .l 1.5 Allribule delails of ptoduct Mand atory
1..1A 1.3 Document Total Details Nherh tory or option al A.1.3 .l Taxable_V alue Total | ..1 Total Taxable Value Manda tory Number (Max length: 14,2) 768439.35 This is the sum of the taxable values of all lhe items in the document. A.1.3 .2 ICST_Amt Total I0 TotaI IGST Amount Option al Number length : 14,2) (Max 265.50 Total IGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGSTfuTGST oT IGST will be mandatory. As this is conditionql mandatory, it is marked as 'optional' A.t.3 .J CGST AM Total 0 I Total CGST Amount Option al Number (Max length:14,2)
65.45 Total CGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGSTruTGST oT IGST will be mandatory. As this is conditional mandatory, it is marked qs 'optionql' A.1.3 .4 SCST UT CST_Amt Total I Total SGST/UTGS T Amount Option al Number length : 14,2) (Max 65.45 Total SGST/UTGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST oT IGST Headcr for Annexure A
1.3: Documcnt Total Deta ils Sr. No. Pa rameter Name Cardi nalit]a Ficld Specific ations Sample Value Explanatory Notes wili be mandatory As it is condilionql mandatory, it is marked as 'oplional' A.1.3 ,5 Comp_Ces s_Amt_Tot al
0..1 Total Compensation Cess Amount Option al (MaxNumber length : 14,2) Total GST Compensation Cess amount for the invoice (od valorem as well as non-ad valorem) A.1.3 ,6 State_Cess Amt Tota
0.. I Total State Cess Amount Option al (MaxNumber length : t4,2)
5.45 Total State cess amount for the invoice (od volorem as well as non-ad valorem) A.t.3.7 Discount_ Amt_lnvoi ce Level
0..1 Invoice Level Discount Amount Option al Number (Max length: 14,2) t00.00 This is Discount Amount. if any, applicable on total invoice value A.1.3.8 Other_Cha rges_Invoi ce Level
0..1 Other Charges (Invoice Level) Option al Number(Max length:14,2)
200.00 This is Other charges, if any, applicable on total invoice value A.l 3.9 Round_Off Amount
0..1 Round Off Amount Option al Number (Max length: 2,2) This is round off amount of total invoice value A.l.
3.10 Total_lnvo ice_Value_ iNR I ..1 Total lnvoice Value in INR Manda tory Number (Max length: 14,2) '7 45249 6',7 I .5 0 The total value of invoice including taxes/GST and rounded to two decimals maximum. A.t.
3.1 l Total Invo ice_Value_ FCNR
0.. I Total Invoice Value in FCNR Option al Number (Max length:14,2) $5729.65 The total value of invoice in Additional Cunency A.1.3. 12 Paid_Amou nt 0 I Paid Amount Option al Number (Max length:14,2)
8463.50 The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. AIJ A.1.3. l3 Br,"l, Details Amount_D ue 0 I OJ Amount Due Optio nal Option al Number (Max length:14,2) 987 89. -s 0 The outstanding amount due for payment. lt must be rounded to maximum 2 decimals. Header for Anncxure A
1.4: Batch Details A.1.4 .l Batch_Nu mber l. I Batch Number Manda tory String (Max Length: 20) 67392',7 Certain set of manufacturers may mention batch number details. (This field is nandatory only if this section is selecled)
24.95 I
31.21 Sr. No. Pa ramcter Caidi nalityName 0 l Batch Expiry Date Option al String (DDiMM/YYYY) 2t/112019 Expiry Date ofthe Batch, if any A.1.4 .2 Batch_Exp iry_ Date Option al String (DD/MM/YYYY) 2t/11120t9A.t.4 ,3 Wananty_ Date
0.. I Warrantv l)ale Wananty date for the ltem, if any. Attribute Details of ltem A 1.5 Option al String (Max Length: 100) Colour Attribute Name of the item.A. 1.5 .t Attribute_ Name
0..1 Attribute Name A.1.5 ,2 Attribute Value
0.. 1 Attribute Value Option al String (Max Length: 100) Red, green, etc. Attribute Value of item." sd/- (Kanki Darang) MemoNo. Gsrt23/2ot7Not-trl4tL ,*::'iH::'-fi;:ffiIil,, r, Copy to: - Jy'n Secretary (Law & Judicial). Gort. of Arunachal Pradesh. ltanagar for information please.
2. The Director (Printing), Gor.t. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy €QraG (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazefte of Arunachal Pradesh, Extraordinary, No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 (APGST Rules, 2017), dated the l9'h July, 2017, published vide file no. GST/23/201'7, dated the 19th June, 2017 and last amended vide notification No. 78/2020 - State Tax, dated the 0l't July, 2020, published vide file no. GST/23l20l7Nol-l.I, dated the 0l't July, 2020. Optio nal Headcr for Anncxure A
1.5: Attribute Dctails of Item
0.. n Para meter Name Sr. No. Cardi nality Wheth cr mand . atory or option al Dcscription Ficld Specific ations Samplc Value