Notification No. 02/2020-State Tax Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2005
Jurisdiction	Union territory of Delhi
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

ASS AICET Cre : Tia su C-10 aL 7 ’ (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAGRUSN RPR!

. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF on FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, IP. ESTATE: NEW DELHI-110 002 a No.F3(70)/Fin(Rev-1)/2020-21/DS- IV //9 Dated: 0 8 / a} / 22) b g Notification No. 02/2020 —State Tax Se ane F\ “\\ * No. F.3 (70)/Fin (Rev-1/2019-20/DS-IV/ - 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 1“ 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 31 December 2019, for the figures, letters and word *“315' December, 2019”, the figures, letters and word “31% 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 “31’' January, 2020”, the figures, letters and word “30" 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 0 No O registration as a SEZ Unit?

(i) Select name of SEZ V

(ii) Approval order :

number and date of order

(iti) Period of validity From | DD/MM/YYYY To DD/MM/YYYY

(iv) Designation of approving authority La, Are you applying for} Yes O 4 No Ei registration as a SEZ Developer?

(i) Select name of SEZ V iss" Developer \) (ii) Approval order i number and date of order Al __| fil) Period of validity From | DD/MM/YYYY Lo DD/MM/YY YY Z Oe (iv) Designation of ;

hs approving authority ae My Poorer ost | Snel ange ns) 4} * Wor AY 4 Coro BS . 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 Epenos will”, the words “tax period may” shall be substituted,

(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be ingerted, namely:- “3, This is a system generated notice and does not require signature.”.

3, 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.

0 | Version . | Version a | string(Max : It is the version of schema . It will 1 | number tory length: 10) be used to keep track of version of Invoice specification.

» IRN Invoice Reference Number Manda tory string({ Max length:50) 649b01 ft This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E- Invoice system or'can be left blank.

In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request. In case application send this number then e- Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this .

number and it is registered on E- invoice system.

nm Invoice_type_code Code for Invoice type Mania tory string(Max length:10) B2B/B2C/SEZ WP/ SEZWOP/EXPWP/ EXPWOP/DEXP/I SD/BOS/DC This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bili-of entry, 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.

Invoice _Subtype_c ode Sub_Code for Invoice type Manda tory Drop Down Regular / Credit Note / Debit Note Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan ete Invoice Num Invoice number Manda tory string(Max length:16) Sa/1/2019 It will be as per invoice number rule mentioned in CGST/SGST rule.

Rule to be checked.

Invoice Date Invoice Date Manda tory string (DD/MM/ YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YY YY" Invoice_eurrency_ code Currency code Option al string(Max length:16) USD _additional currency shail be used in It depicts an additional currency in which all Invoice amounts can be given along with INR. one the Invoice.

Reverse charge Invoice. Period Sta Reverse | Charge i Invoice optiona i Manda Character string Is the liability payable under reverse charge used rt_Date period start. | tory (DD/MM/ date (ifthis | YYYY) section is selecte dor used) | | Invoice Period_En Invoice Manda | string 21-07-19 0 | d_Date Period End | tory (DD/MM/ date (ifthis | YYYY) section is selecte dor Receipt_Advice_R Terms strine(Max | CREDIT30- + | Preceeding_Invoic Detail of Manda | string(Max | Sa/1/2019 This is the reference of original <3 ; e Number Base tory length:16) invoice to be provided in the case of Invoice (if this debit and credit notes. In mere which is section invoicing this is not required. It is being is required to keep future expansion of amended selecte e versions of Credit notes, Debit by d or Notes and other documents requried subsequent | used) under GST document 1 | Invoice_Document Invoice Option | string(Max | KOLO] This reference is kept for user to 4 | Reference reference al length:20) provide any additional fields for 5 eg., some branch, their user id, their employee id; sales centre reference etc. : :

1 | Preceeding_Invoic Date of Manda | string 21-07-19 5 | e_Date Invoice tory . (DD/MM/ (ifthis | YYYY) section = is selecte dor This reference is kept for user to. .

Supplier Legal date Supplier _L Manda pee string(Max 7 | eference reference al length:20) provide their receipt advice details : to their customer, 1 | Tender_or_Lot_Re Lot/Batch | Option | string(Max | TENDERJAN2020 | This reference is kept for 8 | ference Reference al length:20) mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender 1 | Contract_Referenc Contract Option | string(Max | CONT23072019 This reference is kept for Q\e Number al length:20) mentioning contract number if supplies are made under any specific Contract 2 | External_Referenc Any other Option | string(Max | EXT23222 An additional field for provision of Oje reference al length:20) any additional reference number for ‘ such supply, 2 | Project_Reference Project’ Option | string(Max | PJTCODEO1 This reference is kept for | Reference al length:20) mentioning Project number if supplies are made under any specific Project 2 | RefNum Vendor PO | Opticn | string(Max | Vendor PO/I 0 1 By Reference al length: 16) number 2 | RefDate Vendor PO | Option | string 21-07-19 00-01-00 3 Reference al (DD/MM/ The Institute of Name as appearing in PAN of the 5 | Name egal Name | tory length:100) | Charetred Supplier Accountants of | India 2 Supplier_trading Trade Option | string(Max | ICAI A name by which the Supplier is 6 | name Name of al length: 100) known, other than Supplier name Supplier (also known as Business name).

2/e tory length:6) 3 Supplier_Phone Q Phone Option | string(Max | 9999999999 Contact number of the Supplier 3 al length: 12) 3 Supplier_Email Q eMail id Option | string(Max Email id of the Supplier.

al length:50) Buyer Adarsha It will be legal name of buyer 6 Legal tory length:100)} name :

3 Billing _POS 1) State code Manda | String(Max | 29 Place of supply code of Supply 9 tory length:2) _ [4 Billing Address 1} Address] Manda |-string(Max | Address Address of the Buyer Q} 1 tory length: 100) 4 Billing Address Q Address2 optiona | string(Max | Address Address of the Buyer I 2 I length:100) 4 Billing State l| Place Manda | string(Max | Bangalore State of the Buyer 2 tory length:50) 4 Billing Pincode ]) pincode Manda | string(Max | 560002 Pincode of the Buyer 3 tory length:6) 4 Billing Phone Q Phone Option | string(Max | 080 2223323 contact number of the Buyer 4 number al length: 12) 4 Billing Email Q, eMail id Option | string(Max | billing@icai.com Email id of the buyer. This should 5 al length:50) be provided to help E-Invoicing system to receive this invoice on mail.

Payee_Name string(Max j Payee Name of the person to whom | name tory length: 100) payment is to be made | 4 Payee Financial Account Manda | string(Max Account number of Payee 8 | _Account Number tory length: 18) 4 | ModeofPayment Payment Manda | string(Max | Cash/Credit/Direct | Cash/Credit/Direct Transfer 9 mode tory length:6) Transfer 5 | Financial_Institutio Financial Manda | string(Max A group of business terms to 0 | n_Branch Institution tory length:11) specify Branch of Payee Branch (LFSC Code) 5 | Payment_Terms Payment Option | string(Max Terms of Payment with the 1 Terms al length:50) recipient if to be provided 5 | Payment_Instructio Payment Option | string(Max A group of business terms 2\n Instruction | al length:50) providing information about the = ; payment.

string(Max Dis patchF: romDe | DISPATC.

| °5 | Credit_Transfer Option A group of business terms to [3 al lengih:50) specify credit transfer payments.

| j 5 | Direct_Debit Option | string(Max | A group of business terms to 4 al jength:50) specify a direct debit.

| 5 | CreditDays Due date of | Option | Numeric 30-11-2019 The date when the payment is due.

15 Credit al (Min : Format "DD-MM-YYYY", length: 1 Max Refer ALI List {items} r TotalDetails Bill Manda 2 rea Refer A L.2 7 | tails H from tory details 5 | ECOM_GSTIN eCommerc | Option | string Mention og E commerce operator is 8 | e GSTIN al (Max supply is made through him | length || :15) 5 | ECOM_POS State code Option | String | 29 Mention og E commerce operator is 9 | al (Max supply is made through him length Refer Al3 A group of business terms providing information about the goods and services invoiced.

2) 6 | Sum_of allowance total optiona | Deci Sum of all allowances cn document 6 | s_on-document_le discount I mal level in the Invoice. Must be vel (10, rounded to maximum 2 decimals.

2) 6 | Sum_of_charges_o total other optiona | Deci Sum of all charges on document 7 | n_document_level charges ! mal level in the Invoice. Must be (10, rounded to maximum 2 decimals.

2) 6 | PreTaxDetails Break up Option | Refer A 1.3 8 of the tax al rate at The total amount of the Invoice invoice without GST. Must be rounded to level maximum 2 decimals.

6 | Paid_amount Paid Manda | Decim The sum of amounts which have y amount tory al been paid in advance. Must be (10,2) rounded to maximum 2 decimals.

7 | Amount_due_for_p Payment Manda | Decim The outstanding amount that is 0 | ayment Due tory al requested to be paid. Must be (10,2) rounded to maximum 2 decimals.

| VAT eye. 4) | 7 | Remarks 0. | Remarks/N | Option | string New batch Items A textual note that gives 3 .1 | ote al (Max submitted unstructured information that is length: relevant to the Invoice as a 100) whole.Such as the reason for any correction or assignment note in case the invoice has been factore Additional_Suppor . | Supporting | optiona | string A group of business terms 5 | ting Documents_u | .1 | document 1 (Max providing information about rl URLs length: additional supporting documents 100) substantiating the claims made in the Invoice, The additional supporting documents can be used i 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).

7 | Additional_Suppor | 0. | Supporting | optiona | string A group of business terms 6 | ting Documents 1 | document l (Max providing information about in base64 length: additional supporting documents format. 1000) substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be — known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).

7 | Invoice_Allowance | 0. | Total optiona | Decim A group of business terms 7 | sor Charges 1} Value of 1 al providing information about allowances (10,2) allowances or charges applicable at and ' invoice level as sometime discount charges at or charges may be applicable on | invoice invoice level not on line item level.

w Digital i | DSC KEY Hash an optional field since it is signed Signature by the GSTN Portal also and data of the travels thry secured platform oes | | Shipping To_Name ShippingT A group of business terms : string( | Adarsha 1 | o_Legal_N | tory Max : providing information about the ame length: address to which goods and services 60) invoiced were or are delivered.

(M ICAI : Detail of person and address Company_Name Company string _Name tory ax wheretrom goods are dispatched.

length:6 oy 2 | Address1 1.1 | Address! Manda | string(M | Vasanth Nagar Detail of person and address tory ax wherefrom goods are dispatched.

length:]

00) : :

| 3: City * Place Option | string(M | Bangalore Detail of person and address al ax wherefrom goods are dispatched.

length: 1 ‘ 00) 4 | State State Manda | String( Karnataka Detail of person and address ' tory Max wherefrom goods are dispatched.

length:2 ) 5 | Pincode Pincode Manda | string(M | 560087 Detail of person and address tory ax wherefrom goods are dispatched.

7 | Quantity Quantity Manda } Decimal | 10 The quantity of items (goods or tory (13,3) services) that is charged in the Invoice line.

8 | Free Qty free Option | Decimal | | Detail of any FOC item quantity al (13,3) 9 | UEC uom Option | string(M | Box The unit of measure that applies to al ax the invoiced quantity. Codes for length:8 unit of packaging from UNECE ) Recommendation No. 2! can be used in accordance with the descriptions in the "Intro" section of UN/SCE Recommendation 20, Revision 1] (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.

quantity j ‘| | Gross Amount gross Option | Decimal | 5000 The price of an item, exclusive of of amount al (10,2) GST, after subtracting item price discount. The Item net price has to be equal with the ltem gross price less the Item price discount, if they are both provided. Item price can not be negative.

| | Discount Amount discount Option | Decimal The total discount subtracted from 2 amount al (10,2) the Item gross price to calculate the ; ltem net price, 1 | Pre Tax Amount Pretax Option | Decimal | 50 This is the Value after the Tax.

3 al (10,2) Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then i: pretax amount should be used for.

| | lamt ; IGST Manda | Decimal A group of business terms 6 Amount tory (11,2) providing information about GST as per breakdown by different categories, item rates and exemption reasons 1 | Camt CGST Manda | Decimal | 650.00 ;

2 | Other Charges Other if Option | De&imal A group of business terms I any al (11,2) 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.

2 | Invoice_line_net Invoice Option | Decimal The total amount of the Invoice 2 | _amount line Net al (11,2) line. The amount is “net” without Amount GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must, be : rounded to maximum 2 decimals.

2 | Order_ Line Ref Reference | optiona | String Reference of purchase order.

| 3 | erence to 1 (50) purchase j order 5 2 | Item Total net Option | Decimal | 5000 A group of business terms 4 amount al (3,2). providing the monetary totals for the Invoice. ‘ 2 | Origin Country Origin optiona | String( This is to specify item origin 5 country of | | Max country like mobile phone sold in item length:2 India could be manufactured in ) China. :

2 | Serial No Details Option | Refer A 1.3.2 FIGST Value | IGST Appropriate taxes based on rule will Amount al (11,2) be applicable. For example either of | as per CGST& SGST or IGST will be invoice mandatory. As there is no way to | show conditional mandatory, optional has been mentionted | against all taxes.

| | Total Invoice 1..1 | Total Manda | Decimal The total amount of the Invoice 2) Value amount tory (11,2) with GST. Must be rounded to maximum 2 decimals.

| ticulars length: 1 | 00) 2 | Tax On Pretax on | Option | Decimal i 0 | gross al (11,2) | amount or | any other 3 | Amount Amount Option | Decimal 0 I al (11,2) By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, aS Kumar) Dy. Secretary IV (Finance) No.F3(70)/Fin(Rev-1)/2020-21/DS- IV / [9 Dated: 08 ) 6) } 2.)

Copy forwarded for information to:-

1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-I'V (Extraordinary) in today’s date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New elhi / The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi .6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP.

Estate, New Delhi i

7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi |

8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi,

9. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

10. Website.

11. Guard File.

(Manoj Kumar) Dy. Secretary IV (Finance) Note: The principal rules were published in the Delhi Gazette, Extraordinary, Part IV, vide notification, dated the 22"! June, 2017, vide No. F.3 (10)/Fin (Rev-]1/2017-18/DS-V1/342, dated the 224 June, 2017 and last amended vide notification No. 75/2019 - State Tax, dated 29/12/2020, published vide No. F.3 (68)/Fin (Rev-1/2019-20/DS-IV/ 256, dated 29/12/2020.

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O | Version pide Version n u m b e r 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 N u m b e r M a n d a t o r y string(Max length:50) 649b01Ft This will be a unique reference number for this invoice.

It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank.

In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request.

In case application send this number then e-Invoice system will validate it and after validation registered same number against this invoice.

invoice will only be valid once it has this n u m b e r and it is registered on E-invoice system.

2 | Invoice _type_code Code for Invoice type M a n d a t o r y string(Max length:10) B 2 B / B 2 C / S E Z W P / S E Z W O P / E X P W P / E X P W O P / D E X P / I S D / B O S / D Cc This will be the code to identify type of supply, some of the examples are mentioned.

It will have also code for bill of entry, invoice and other type of documents.

B2C invoice can be mentioned as type and based on that JSON schema s o m e fields will b e c o m e optional.

Det will mention these details later.

3 I n v o i c e _ S u b t y p e _ c o d e S u b _ C o d e for Invoice type M a n d a t o r y D r o p D o w n R e g u l a r / Credit Note / Debit Note Type of the D o c u m e n t Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice N u m Invoice n u m b e r M a n d a t o r y string(Max length:16) Sa/1/2019 It will be as per invoice n u m b e r rule m e n t i o n e d in C G S T / S G S T rule.

Rule to be checked.

Invoice_Peri od_Sta rt_Date fe:

Invoice period start M a n d a t o r y string 5 Invoice Date Tit Invoice Date M a n d a t o r y string 21/7/2019 The date w h e n the Invoice was issued.

Format (DD/MM/YYYY) "DD/MM/YYYY" 6 | Invoice_currency_code To Currency code Optional string{Max USD It depicts an additional currency in which all Invoice length:16) amounts can be given along with INR.

one additional currency shall be used in the'lnvoice.

7 | Reverse charge

0..1 Reverse Charge optional Character NS, Is the liability payable under reverse charge 21-07-19 13 P r e c e e d i n g _ I n v o i c e _ N u m b e r :

sl date Detail of Base Invoice which is being a m e n d e d by s u b s e q u e n t d o c u m e n t M a n d a t o r y (if this (DD/MM/YYYY) section is selected or used) string(Max (if this length:16) section is selected or used) 9 :

date (if this (DD/MM/YYYY) “section is selected or used} 10 | I n v o i c e _ P e r i o d _ E n d _ D a t e 4-1 Invoice Period End M a n d a t o r y string 21-07-19 §a/1/2019 This is the reference of original invoice to be provided in the case of debit and credit notes.

In mere invoicing this is not required.

It is required to keep future expansion of e versions of Credit notes, Debit Notes and other d o c u m e n t s requried under GST smaase leanne Receipt A d v i c e R e f e r e n c e Optional string(Max 14 | I n v o i c e _ D o c u m e n t _ R e f e r e n c e

1.1 Invoice reference Optional s t r i n g ( M a x KOLO1 This reference is kept for user to provide any additional * length:20) fields for eg., some branch, their user id, their e m p l o y e e ‘id, sales centre reference etc.

15 | Preceeding I n v o i c e _ D a t e L L Date of Invoice M a n d a t o r y string 21-07-19 {if this (DD/MM/YYYY) section is selected or used) CREDIT30 This reference is kept for user to provide their receipt Reference date (DD/MM/YYYY)

0.1 Te rms reference length:20) advice details to their customer.

18 | T e n d e r _ o r _ L o t _ R e f e r e n c e

0..1 L o t / Batch Optional s t r i n g ( M a x T E N D E R J A N 2 0 2 0 This reference is kept for mentioning n u m b e r or detail Reference length:20) of Lot or Tender if supplies are m a d e under such Lot or tender 19 | C o n t r a c t _ R e f e r e n c e [aman Contract N u m b e r Optional string(Max C O N T 2 3 0 7 2 0 1 9 This reference is kept for mentioning contract n u m b e r if length:20) supplies are m a d e under any specific Contract 20 | External_Reference

0..1 Any other Optional s t r i n g ( M a x E X T 2 3 2 2 2 An additional field for provision of any additional reference length:20) reference n u m b e r for such supply.

21 |-Project_Reference

0..1 | Project Reference Optional string(Max N T C O D E O 1 This reference is kept for mentioning Project n u m b e r if = !

length:20) supplies are made under any specific Project‘ 22 | R e f N u m =

0.1 Vendor PO Optional string(Max Vendor PO /1 0 = Reference number length:16) 23 | RefDate

0.1 Vendor PO Optional string 21-07-19 00-01-00 t 25 S u p p l i e r _ L e g a l _ N a m e

1..

| Supplier_Legal_Na M a n d a t o r y string(Max The Institute of Charetred N a m e as appearing in PAN of the Supplier me length:100) Accountants of India 26 Supplier_trading_name

0..

| Trade N a m e of Optional string{(Max ICAI A n a m e by which the Supplier is known, other than Supplier length:100) Supplier name (also known as Business name).

27 Supplier_GSTIN

1..

| Gstin of the M a n d a t o r y A l p h a n u m e r i c with | 2 9 A A D F V 7 5 8 9 C 1 Z O GSTIN of the supplier Supplier 15 characters 28 .

Supplier_Address1

1...

| Supplier address1 M a n d a t o r y string(Max Vasanth Nagar Address of the Supplier i :

length:100) 29 Supplier_Address2

0..

| Supplier address 2 Optional s t r i n g ( M a x Bangalore City of the Supplier length:100) 30 Supplier_City

1..

| Supplier address

| Optional string(Max Bangalore City of the Supplier length:50} 31 Supplier_State

1..

| Place M a n d a t o r y string(Max Karnataka State of the Supplier length:50) 32 Supplier_Pincode

1..

| Pincode M a n d a t o r y string{(Max 560087 Pincode of the Supplier length:6) 33 Supplier_Phone

0...

| Phone Optional s t r i n g ( M a x 9 9 9 9 9 9 9 9 9 9 Contact n u m b e r of the Supplier length:12) 34 Supplier_Email

0..

| eMail id Optional string(Max Email id of the Supplier.

length:50} 36 Ke Buyer Legal n a m e M a n d a t o r y string(Max length:100) Adarsha It will be legal n a m e of buyer 4 P a y e e _ N a m e Payee n a m e M a n d a t o r y string(Max length:100) 37 Billing _Trade_Name

1..

| Buyer Legal name Mandatory |’ string(Max Adarsha it will be Trade Name of buyer 1 length:100) 38 Billing_GSTIN

1..

| GSTIN M a n d a t o r y string(Max 2 9 A A C C R 7 8 3 2 C 1 Z D GSTIN of the Buyer 1 length:15) 39 Billing_POS

1..

| State code M a n d a t o r y String(Max 29 Place of supply code of Supply i length:2) 40 Billing_Address1

1..

| Address1 M a n d a t o r y string{(Max Address Address of the Buyer 1 length:100) ‘ 41 Billing A d d r e s s 2

0..

| Address2 optional string(Max Address Address of the Buyer” 1 length:100) 42 Billing State

1..

| Place M a n d a t o r y s t r i n g ( M a x Bangalore State of the Buyer 4 length:50) 43 Billing Pincode

1..

| pincode Mandatory string(Max 560002 Pincode of the Buyer 1 length:6) 44 Billing_Phone

0..

| Phone number Optional string(Max 080 2223323 contact number of the Buyer .

1 length:12) 45 Billing_Email

0..

| eMail id Optional string(Max Email id of the buyer.

This should be provided to-help E- 1 length:50) Invoicing system to receive this invoice on mail.

Name of the person to w h o m payment is to be made 43 Payee_Financial_Account dash Account N u m b e r M a n d a t o r y string(Max length:18) Account n u m b e r of Payee : ‘ j 57 DISPATCH from Refer A1.1 49 | M o d e o f P a y m e n t 1 A Payment mode Mandatory string(Max Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer length:6) 50 | Financial_Institution_Branch Led Financial Mandatory string(Max A group of business terms to specify Branch of Payee Institution Branch length:11) (IFSC Code) 51 | P a y m e n t _ T e r m s ‘O..1 P a y m e n t Terms Optional string(Max :

Terms of P a y m e n t with the recipient if to be provided length:50) :

52 | Payment_Instruction Qe P a y m e n t Optional string(Max A group of business terms providing information about Instruction length:50) the payment.

53 | Credit_Transfer

0..1 Optional string(Max A group of business terms to specify credit transfer length:50) payments.

54 | Direct_Debit

0..1 Optional string(Max A group of business terms to specify a direct-debit.

length:50) C r e d i t D a y s Od!

Due date of Credit Optional Numeric (Min 30-11-2019 The date when the p a y m e n t is due.

Format " D D - M M - length:1 Max YYYY".

length:3) DispatchFromDetails Taide M a n d a t o r y ie 1 details 58 | E C O M _ G S T I N

0..1 e C o m m e r c e GSTIN | Optional string(Max Mention og E c o m m e r c e operator is supply is m a d e length:15) through him 59 | E C O M _ P O S

0..1 State code Optional String(Max | 29 Mention og E commerce operator is supply is made length:2) through him 63 List {items}

1.1 Bill TotalDetaiis M a n d a t o r y M a n d a t o r y Refer A1.2 Refer A

1.3 A group of business terms providing information about the goods and services invoiced.

TotalDetails 0 64 | Tax_Total Toh Total Tax A m o u n t M a n d a t o r y Decimal W h e n tax currency code is provided, two instances of (10,2) the tax total must be present, but only one with tax subtotal.

65 | S u m _ o f _ !

I n v o i c e _ l i n e _ n e t _ a m o |

0..1 Item level net optional Decimal S u m of all Invoice line net a m o u n t s in the Invoice.

Must unt a m o u n t (10,2) be rounded to m a x i m u m 2 decimals.

66 | S u m _ o f _ a l l o w a n c e s _ o n _ d o c u

0..1 total discount optional Decimal Sum of all allowances on d o c u m e n t level in the Invoice.

ment_level (10,2) Must be rounded to m a x i m u m 2 decimals.

67 | S u m _ o f _ c h a r g e s _ o n _ d o c u m e n |

0..1 total other charges | optional Decimal Sum of all charges on d o c u m e n t level in the Invoice.

t_level (10,2) Must be rounded to m a x i m u m 2 decimals.

68 | PreTaxDetails —, Break up of the tax | Optional, Refer A1.3 The total amount of the invoice without GST.

Must be rate at invoice level rounded to m a x i m u m 2 decimals.

69 | P a i d _ a m o u n t 1 1 Paid a m o u n t M a n d a t o r y Decimal The sum of a m o u n t s which have been paid in advance.

(10,2) Must be rounded to m a x i m u m 2 decimals.

70 | A m o u n t _ d u e _ f o r _ p a y m e n t ad.

P a y m e n t Due M a n d a t o r y Decimal The outstanding a m o u n t that is requested to be paid.

(10,2) Must be rounded to m a x i m u m 2 decimals.

A d d i t i o n a l S u p p o r t i n g _Docum ents_url

0...

Supporting d o c u m e n t URLs optional string (Max length:100) 72 | Tax_Scheme 1 GST, Excise, M a n d a t o r y 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 (Max for any correction or assignment note in case the length:100) invoice has been factored.

A group of business terms providing information about additional supporting d o c u m e n t s substantiating the claims made in the Invoice.

The additional supporting documents can be used for both referencing a d o c u m e n t n u m b e r which is expected to be k n o w n by the receiver, an external d o c u m e n t (referenced by a URL) or as an e m b e d d e d d o c u m e n t , Base64 encoded (such as a time report).

76 A d d i t i o n a l _ S u p p o r t i n g _ D o c u m ents

0.1 Supporting d o c u m e n t in base64 format.

optional string (Max length:1000) A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice.

The additional supporting documents can be used for both referencing a d o c u m e n t n u m b e r which is expected to be k n o w n by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).

77 I n v o i c e _ A l l o w a n c e s _ o r _ C h a r g e 5 O..8 Total Value of allowances and charges at invoice level optional (10,2) Decimal A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level.

Transporter ID Transporter Id Alphanumeri 79

1.1 Optional GSTIN :: 29AMRPV8729L1Z1 ewith 15 i characters 80 || trans M o d e Va M o d e of Road /Rail/ | D r o p D o w n - | _ 1/2/3/4 ‘ transportation Air / Ship Fixed 81 | trans Distance ded!

Distance of Decimal i‘ 20 transportation (10,2) 82 | transporter N a m e

0..1 Transporter N a m e s t r i n g ( M a x i SPURTHI R length:100) 83 | transDoc No

0..1 | Transporter Doc - ‘i TA120;

Mandatory if the mode of transport is other No than by Road 84 | iransDoc Date

0.1 Transporter Doc ~ | string 21-07-2019 20/9/2017 Date (DD/MM/YY YY) 85 | vehicle No Aisesl Vehicle No Optional string(Max 2 K A 1 2 K A 1 2 3 4 or K A 1 2 K 1 2 3 4 or K A 1 2 3 4 5 6 or length:20) KAR1234 al Signature of the D o c u m e n t an optional field since it is signed by the GSTN Portal also and data travels thry secured platform Shipping To_Name Shippin gTo Legal M a n d a t o r y strin al Max Adarsha A group of business terms providing information about Vee:

N a m e length:60)} the address to which goods and services invoiced were or are delivered.

Shipping T o _ N a m e C t S h i p p i n g T o _ T r a d e _ | M a n d a t o r y s t r i n g ( M a x Adarsha A group of business terms providing information about ;

Name length:60) the address to which goods and services invoiced were or are delivered.

Shipping T o _ G S T I N

1.1 S h i p p i n g T o _ G S T I N M a n d a t o r y s t r i n g ( M a x 3 6 A A B C T 2 2 2 3 L 1 2 Z F A group cf business terms providing information about length:100) the address to which goods and services invoiced were or are delivered.

S h i p p i n g T o _ A d d r e s s 1

1.1 S h i p p i n g T o _ A d d r e s | M a n d a t o r y string{Max A d d r e s s A group of business terms providing information about sl length:50) the address to which goods and services invoiced were or are delivered.

Shipping T o _ A d d r e s s 2

0..1 S h i p p i n g T o _ A d d r e s | Optional string(Max Address A group of business terms providing information about s2 length:S0) the address to which goods and services invoiced were or are delivered.

Shipping To_Place

0.4 ShippingTo_Place Optional s t r i n g ( M a x Bangalore A group of business terms providing information about length:50) the address to which goods and services invoiced were ;

or are delivered.

Shipping To_Pincode slik ShippingTo_Pincod | M a n d a t o r y string(Max 560001 A group of business terms providing information about e i length:6) the address to which goods and services invoiced were or are delivered.

Shipping To- State

1..1 ShippintTo_State M a n d a t o r y string(Max Karnataka A group of business terms providing information about length:100) the address to which goods and services invoiced were or are delivered.

Sub supply Type Supply Type M a n d a t o r y String(Max S u p p l y / e x p o r t / J o b w o r k A group of business terms providing information about length:2) the address to which goods and services invoiced were or are delivered.

i i i j ‘ 9 | T r a n s a c t i o n M o d e Transacion M o d e M a n d a t o r y 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.

1 C o m p a n y _ N a m e eed:

C o m p a n y _ N a m e Mandatory string(Max ICAI Detail of person and address wherefrom goods are length:60) dispatched.

2 | Address 11 Address M a n d a t o r y string{Max Vasanth Nagar Detail of person and address wherefrom goods are length:100) dispatched.

i 2 | Address2

0.1 Address2 Optional string(Max Millers Road Detail of person and address wherefrom goods are length:100) dispatched.

[ 3 City te Place Optional string(Max Bangalore Detail of person and address wherefrom goods are length:100) dispatched.

4 | State Lal State M a n d a t o r y String(Max Karnataka Detail of person and address w h e r e f r o m goods are length:2) dispatched.

5S | Pincode’ L7 Pincode Mandatory string(Max 560087 Detail of person and address wherefrom goods are length:6) dispatched.

i i i 4 ; % 1 | SLNO 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 :

length:300) 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 s t r i n g ( M a x 1122 A code for classifying the item by its type or nature.

langth:8) - 5 Batch

0.4 .

Optional Refer A1.3.1 galaxy Batch n u m b e r details are important to be mentioned for ;

certain set of manufacturers ;

6 | Barcode

0..1 Item Barcode ‘Optional string(Max 6123 Barcoding if to be provided need to be specified length:30) 7 | Quantity TA.

Quantity Mandatory Decimal (13,3) | 10 The quantity of items (goods or services) that is charged in the Invoice line.

8 | Free Qty

0..1 free quantity Optional Decimal (13,3) | 1 Detail of any FOC item 9 | UAC

0..1 uom Optional string(Max Box The unit of measure that applies to the invoiced length:8) quantity.

Codes for unit of packaging from U N E C E R e c o m m e n d a t i o n No.

21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE R e c o m m e n d a t i o n 20, Revision 11

(2015):

The 2 character alphanumeric code values in U N E C E R e c o m m e n d a t i o n 21 shall be used.

To avoid duplication with existing code values in U N E C E R e c o m m e n d a t i o n No.

20, each code value from U N E C E R e c o m m e n d a t i o n 21 shall be prefixed with an “X”, resulting in a 3 alphanumeric code w h e n used as a unit of measure.

10 | Rate L a Item Rate per M a n d a t o r y Decimal (10,2) The n u m b e r of item units to which the price applies.

quantity

500.5 } \ 1 5 11 | Gross A m o u n t

1.1 gross a m o u n t 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 A m o u n t

0..1 discount a m o u n t | Optional Decimal (10,2) The total discount subtracted from the Item gross price Salk to calculate the Item net price.

13 | Pre Tax Amount O21 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 a m o u n t should be used for.

14 | Assesseeble Value

1.1 net a m o u n t M a n d a t o r y Decimal (13,2) | 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 | GST Rate

1.1 Rate Mandatory Decimal{3,2) 5 The GST rate, represented as percentage that applies to the invoiced item.

16 | lamt

0..1 IGST Amount as M a n d a t o r y Decimal(11,2) A group of business terms providing information about per item GST b r e a k d o w n by different categories, rates and exemption reasons :

47 | Camt

0.1 CGST A m o u n t a s | M a n d a t o r y Decimal(11,2)

650.00 per item 18 | Samt

0..1 SGST A m o u n t as M a n d a t o r y 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 a m o u n t as per item 21 | Other Charges

0..4 Other if any Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole.

A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole.

22 | Invoice_line_net_amount

0..1 Invoice line Net Optional Decimal(11,2) The total amount of the Invoice line.

The amount is Amount “net” without GST, i.e.

inclusive of line level allowances and charges as well as other relevant taxes.

Must be rounded to m a x i m u m 2 decimals.

23 | O r d e r _ _ l i n e _ R e f e r e n c e

0.1 Reference to optional String

(50) Reference of purchase order.

purchase order 24 | Item Total

1.2 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 This is to specify item origin country like mobile phone item length:2) sold in India could be manufactured in China.

26 | Serial No Details

0..1 Optional!

R e f e r A 1.3.2

0..1 IGST A m o u n t as per invoice Optional’ Decimal(11,2) Appropriate taxes based on rule will be applicable.

For example either of C G S T & SGST or IGST will be mandatory.

As there is no way to show conditional mandatory, optional has been m e n t i o n t e d against all taxes.

4 4 “h, 2 | CGST Value

0..2 CGST A m o u n t a s | 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 Optional Decimal(11,2) Taxable value as per Act to be specified per invoice 4 5 | State Cess Value

0..1 State cess Optional Decimal(11,2) Taxable value as per Act to be specified A m o u n t as per invoice 6 | Rate

0..1 Tax Rate Optional Decimal(11,2) Tax Rate 7 | Freight

0..1 Charges Optional Decimal(11,2) 8 | Insurance

0..1 Charges Optional Decimal(11,2) 9 | Packaging and Forwarding

0..1 Charges Optional Decimal(11,2) 10 | Other Charges

0.1 Pretax/post Optional Decimal(11,2) A group of business terms providing information 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 O p t i o n a l Decimal({11,2) The a m o u n t to be added to the invoice total to round the a m o u n t to be paid.

Must be rounded to m a x i m u m 2 decimals.

12 | Total Invoice Value Ss Total a m o u n t M a n d a t o r y Decimal(11,2) The total a m o u n t of the Invoice with GST.

Must be rounded to m a x i m u m 2 decimals.

5 i i ; t 1 :

Batch N a m e Batch Mandatory string(Max Batch n u m b e r details.are important to be mentioned for Tae n u m b e r / n a m e length:20) certain set of manufacturers Batch Expiry Date

0..1 Expiry Date optional string Expiry Date of the Batch (DD/MM/YYYY ) Warranty Date

0..1 W a r r a n t y Date Optional string Warranty Date o f the ITEM (DD/MM/YYYY ) Serial N u m b e r vist Serial N u m b e r in Optional string(Max 0 case of each item length:15) having unique n u m b e r OtherDetail1

0..1 other detail of Optional string(Max 0 serial number length:10) OtherDetail2

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aay wares, feoott @ wera afaa, soxrsaore afeareay, fees | gam wre, area vere fear, usta wort aa feet aor, facet afaarey, az feet m ve sfaRed off aa ara of ante 4 feet wom wT -— aR STR A Weel |

3. afta, fact four, wsfa wort ea fect ear, Rech afeare, ag feet | aged, Wee wy, ech, aM waa, ane. URee, ag feech | JI om ag fect | afakad ua (fae), usta wort aa feet uron, face afar, ag feet | sar ufevar & ferot ufea, 29, feeett faert war, ger uferarery, fecett | Teco |

11. 1S WIE | : Coy ant Kos _ (tet |AR) Bq Ufaa-IV (fan) feu: Ho faa feet & woos, are wrt—4 4, afer TINE 22 UF, 2017, FH.

Boal 3(10) / fea reread) / 2017-18 / SIVS-VI / 342, ARRA 22 GA, 2017 ERI Veet FT ve of ox Gah Gr. 368) /fea @rond—l) / 2020-21 / SA-VI1/ 256, TNE 29/12/2020, 2020 Et weir afer Wear 75 /2019-Isd HY, ARRA 29/12/2020 Et sifta aK aera ferar War et |

Notification No. 02/2020-State Tax

The enactment

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