Notification No. 60/2020-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

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-IV) DEPARTMENT DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 No. F.3 (97)/Fin (Exp-IV)/2021-22/DS-IV/ 5-5 Dated: O7/O747/ Notification No. 60/2020- State Tax No, F.3(97)/Fin.(Exp-1¥V }/2021-22/DS-1V/ - In exereise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Delhi Goods and Services Tax (Ninth Amendment) Rules, 2020,

(2) They shall come into force on the 30" day of July, 2020.

2 Inthe Delhi Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:- “FORM GST INV -1 fSee Rule 48) Format/Sechema for ¢-Invoice Note 1: Cardinality means whether reporting of the item/s) is mandatory or optional as explained below:

O.:1: lt means that reporting of item is-eptional and when reported, the same cannot be repeated.

Lut It means that reporting. of item is: mandatory but cannot be repeated, Lua! It means that reporting of item is mandatory and can be repeated more than once.

0..n: It means that reporting of item is optional but can be repeated more than once if reported, For example, previony inveice reference bvoptional hut if required ane can mention many previous invoice relerences, Note 2: Field specification Number (Mfax /enwrh. m, nj indicates *m’ places before decimal point and *n’ places after decimal point. For example, Number (Max length. 3,3) will have the format 999 999 14 Version Number Mandato String (Max, Length:6) il This is version of the emvoice schema, It will be used to keep track of version of Invoice specification, Tal Invoice Reference:

Number Mandate ry String (Length: 64) aSel2deas Oe7433217 voonbadO13 1S0f2046F 229 This will be a unique reference number for the invoice.

However, the supplier will not ob Hu :

field, The registration request may not have this field populated.

The Invoice Registration Portal (IRP) will generate this IRN and respond to the Tegistravion request, e-invoice is valid only when it has-the IRN, Hence, this is miurked as mandatory field.

“Supply Ty pe_Code Code for Supply Type Mandata Enumerated List B2B/B2C/ SEZWPIS EZWOPIE XP WP/EXP WOP/DE xP This will be the code to identify type of supply.

B28: Business to Business B2C: Business io Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Paynrent EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export Document_ Type_Code Code for Document Type Mandate Enumerated List Type of Document:

INV for Invoice, CRN for Credit Note, DBN for Debit note, Document_| 1.1 Document Mandato | String Sw1/2019 | This is as per relevant rule in Num Number ty (Max Length:16) COST/SGST/UTGST Rules, Document. | 1.1 Document Mandato | String 21/07/201 | The date on whieh the Ditte Date ry (DDIMMIYY YY) 9 Invoice was issued. Format “DDIMMIYY YY" Additional_| G.1 | Additional Optional | Enumerated List USD, EUR| The field is for reporting | Currency” Curreney Code additional curreney, if any, Code in whieh all invoice amounts can be given, along with INR.

One such additional currency may. be used in the Inveice, as per list published under ISO 4217 standard.

List published and updated from time to time at hitps:Waawwowepate ew LER ENG Reverse_C | 0.1 Reverse Optional | String (Length:1) Mi Whether the tax liability harwe Charge payable is under Reverse Charge.

8 | IGST Appl | 6..1 IGST Optional | String (Length; 1} N To report the s¢enarios idability_de Applicability where the supply — is spite_Suppl despite chargeable to IGST despite i¢r_and_Re Supplier-and the fact that the Supplier and cipient_loc Reeipient Recipient are located. within ated insu located in same StatefUT me same State/(UT State/UT Document | 0.1 | | Options: ; — |_| Header for: Document:

Period — L 1 ams Jal ee criod f= =e Document_| 1.1 Document Mandate | String 21/07/201 | Thisas the start date ofthe Period Star Period Start ry (DD/IMMIYYYY) 9 document period t_Date Date | (delivery/inveice period).

(This field is mandatary only if thie seetion ts selected) 2:2 Document_ | ‘t..1 Document Mandato | String 21/07/201 | This is the end date of the Period End Period End ty (DDYMMAYY YY) document period _ Date Date (deliveryinvoice period), (This field iy mandatory only if tis section ix selected) ‘S$a/1/2019

3. Lal String (Max This is the reference of Document, Document ory length: 16) original ~document/invoice Number ‘Number to be provided optionally in the case of debit or credit notes.

CredivDebit notes, against invoices can-also be referred) here:

(This field is mandatervonly if this section ix selected)

3.1.2 | Preceding | 1.1 | Date of Mandator) String 2107/20 | Date of preceding Documernt_ Preceding ¥ (DDIMM/YYYY) 19 document/invoice.

Date Document / (This field iy mandatary only if this section ix selected)

3.1.3 | Other_ 0.4 | Other Optional | String (Max KOLO1 | This field is to provide any Reference Reference length:20) additional reference e.g.

specific branch, thei user ID, theiremployee 1D, sales = centre reference ete.

Fae mi loaaale = = 7 to ; a he = er. dor: J ye eecoee eh a

3.21 | ReeeiptvAd] Ov Receipt Advice| Optional | String (Max CREDIT30| This reference is kept fi vice _Refere Reference length;20) user to provide number nee their receipt advice to their customer, in lieu of advance.

3.2.2 | Receipt_Ad | 0.1 | Dateof Receipt) Optional | String 21/07/2019) Date of issue of receipt vier Date Advice (DO MMAYYY) advice for advance,

are made under such Lot or tender,

3.214 | Contract_Re| 0.1 Contract Optional | String (Max CONT2307| This reference is kept for ference Reference lengih:20) 2019 mentioning contract number, if supplies are made under any specific Contract

3.2.5 | External R | 0..1 External Optional | String (Max EXT23222! An additional field for eference Relference length:20). provision of any additional/eéxternal reference number for the supply.

4 | Supplier eiioa age [eader for Supplier es oar RES lee Se eee | fecha a

4.1 Supplier_L | t.1 Supplier Legal | Mandate String (Max. XYZ Ltd. | Legal Name, as appearing egal_ Name Name ty length: 100) in PAN of the Supplier

4.2 Suppler Tr) 0.1 Trade Name of | Optional | String (Max ABC Acname by which the ade_ Name Supplier length: 1.00), Traders Supplier is known, ic, Business Name, other than legal name

4.5 Supplier | Q..1 Supplier Optional | String (Max # 1-23 Address 2 of the Supplier Address? Address 2 length: 100) 120, Flat (Building/Flat no., No.3, Road/Street, Locality etc.), Nalanda if any Apartment 8, MG Road, Vasanth Nagar

4.6 Supplier Pl] 1.1 Supplier Place | Mandato-} String (Max. Bangalore | Location of the Supplier ace ry length:30) (City/Town! Villiage)

URP URP: In case of exports or if supplies are made to unregistered persons $4 Place_Of_S) 1.1 Place of Mandato | Enumerated List 29, 96 Code/State Code of Place of upply_State Supply (State | ty Supply as per GST System.

_ Code Code) List published and updated from tume to time at haps Wwevate.vovil n/Webappl/STATE_EN Q

Nalanda Apartment s, MG Road, Vasunth Nagar §.6 | Recipient. | 0.1 Recipient Optional | String (Max # 1-23- Address 2, if any, of the Addressz Address 2 length: 100) 120, Flat Recipient No. 3, (Building/Flat no., Nalanda Road/Street, Locality ete:), Apartment | ifany s, MG Rwad, Vasanth Nagar 5,7 | Recipient. | 1.1 Recipient Mandato | String (Max Mysore Location of the Recipient Place Pluce ry length: 100) (City/Town/Village) $3.8 | Recipient_ | 1..1 Recipient State | Mandato:| Enumerated List 29 Code/State Code of the State Code Code ry Recipient.

In cave Of export, Pincode need not be mentioned, $.10 | Country [C | 0.1 Country Code | Optional | Enumerated List AN Code of country of export ode_of Ex of Export as per [SQ 3166-1 alpha-2 / port Indian Customs EDI system.

List published and updated from time to time ut hitps://wwwicepate pow. i n/Webapol/ NTRY ENO $11 | Reeipient_ | 0.1 Revipient Optrorial | String: (Max 080222332) Contact number of the Phone Phone length:12) 3 Recipient O..1 Recipient e- Optional | String (Max billing@ix | e-mail ID of the Recipient, mail ID length:100) ye.com as per REGEX (Regular Expressions) pattern - ie | _ = e | eee f ee

0.4 Payee Name | Optional | String (Max Ramesh K | Name of the person to whom e length: 100) payment is to be made

ayment Payment length:18) Transfer | Cash/CredivDireet Transfer ele.

6.4 | Bank 0.1 Bank Optional | String (Max SBIN9S76 | Indiun Financial System _ Branch Cc Branch Code fength:1 1) $43 Code (IFSC) of Payee's ode / Bank Branch

6.5 | Payment_T | 0..1 Payment Optional | String (Max Text Terms of Payment, if any, erms Terms length:100) with the Recipient can be provided.

6.6 | Payment_In| 0..1 Payment Optional | String (Max Text instruction, if any.

struction Instruction length: 100) regarding payment can be provided

6.7 | Credit Tra. | 0.1 Credit Optional | String (Max Text Terms to specify credit asfer_Term Transfer length. 00) transfer payments.

s Terms

6.8 | Direct Deb | 0.1 Direct Debit | Optional | String (Mia Text Terms, if any, to specify a it_ Terms Terms x lempth: 100) direct debit.

Ship_Te_D Details of le etails which the supply has to be delivered, ;

7.2 | Dispateh_F) 0.1 Dispatete ‘Optional R it Details of location from rom_Detail From Details where Supply has to be 8 ‘hei.

ip vas nA Pe Fade!

ee } te ___| Detail tem Lise | din | dent Lise Mundat Refer A 12 Provides information abour ery / the goods and services being invoiced.

I = oe ee lee = * iy} mF q | — 91 | Document, | 1. | Document Maniut A t.3 Details of document total Total Deta Total Detaily | ary including taxes.

ily | ea ——— 4

reasons for any correction OF aSSIEMMENt note in case the invoice has: been factored etc.

10.3 | Port_Code | 0.1 | Port Code Optional | Enumerated List | Alpha, In ease of exporv/supply to furrieric SEZ, porn code cun be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting ¢-invoice, Lists published and updated from time to time at below URLs:

ED! Pon Codes:

huipsr/ www icemte voy, in/Websppl!LOCATION ENG Non-EDI Port Codes:

litps:/Avww,icepate. poy, in/Webppl/nonlocation det_allisp

10.4 | Shipping B | G..1 Shipping Bill | Optional | String (Max Alpha In case of export/supply to il Number Number length: 20) numeric SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available.at the time of reporting ¢-invoice.

11. | Additional | Qn | — ‘Optiona | | Meader for Additional _Supporti 1 is | Supporting Documents — ents, Sere la eae ests ]|= = ————

11,2 | Additional_ | 0.1 AdditionalSup | Optional | String Base 64 This is to.add any additional Supporting porting (Max length: encoded document in PDF/Microsott _Document Document in 1000) Document Word in Basei4 encoded s_based4 baset4 format.

1h3. | Additional, | 0.1 Additional Optional | String Free text, Any additional Information Information (Max length: temarks, information, names, values, 1000) identifiers, data ete, that is specific for ete. the Supplier-Reeiprent transaction ¢.¢. CEN, tradespecific information, Drug Licence Rep. No., FOBI/CIF ete, 12, | Bovay Bill | 0.1 “Header for e-way Bill Transporter ID Ont ‘Transporter 1D Option al String (Length:

15) 29AADFV7S B9CTZO Registration / Enrolment Number of the transporter (This field iy required if Partea of E-weybill his ta be eeneruted) Trans Mod e O..1 Made of ‘Transportation Optional Enumerated List W273i4 Option to be provided based on mode of transport available on ¢-Way Bul Portal | for Road:

2 for Rail:

3 for Air;

4 for Ship (This field is required if Part-B of e-way bill ts alse to be generated) Trans_Dista.

nee Distance of Transportation Mandato ry Number (Max tength: 4) Distance of Transportation (This field is mandatory anly if thig section is selected) Transporter _Name Qt Transporter Name Opuonal String (Max length: 100) Sphurthi Transporters Name of the Transporter Trans_Doe _No.

0.,1 ‘Transport Document Number Optional String (Max length: 15} As!3a/746 Transport Document Number (This fleld ix mandatary if mode of Transport is Rail ar Air ur Ship)

12.6 Trans_ Doc _Date O..1 Transport Document Date Optional String (DD/MM/YYYY) ZVOT/2019 Date of Transport document, (This field is mandatary if node af Transport ix Rail orelir or Ship) Vehicle No G..1 Vehicle Number Optional String (Max.

length: 20) KAIZKAI23 4or KAL2K1234 or KAIZ3456 or KARI234 Vehicle Registration Number (This field ix mandatary if mode af Transport is Road) Vehicle_Ty pe O,.1 Vehicle Type Optional Enumeration List O7R To mention nature of vehicle:

O: Over-Dimensional Cargo R: Regular (This fleld ix mandatory if Part-B of e-wer bill ty also to be generated) AA.0 | Shipfo Le | 1.1 | Ship To Legal | Mandato | String ABC-1 Ltd. | Legal Name of the entity to .b ) gal Name ‘Name ry (Max. length: 100) whom the. supplies are shipped to, (Thiy field iv mandatory only if tiv geetion ty selectec!)

A0)| ShipTo_Ad | fd Ship To Mandato | String (Max Flat No. 2, Address 1 of the entity to ; dress] Address ry length: 100) Priya whom the -supplies are Towers, shipped to Omega Road, | Srinivasa (This field ix mandatory Nagar valy if this seetion is scilereteedl} ALU | ShipTo_Ad | 0.1 | Ship To Optional | String (Max Fist No.2, | Address 2, if any, of the 3 | dress Address2 length: 100) Priya entity to whom the supplies / Towers, ure shipped to Omega Road, Srinivasa Nagar ALO | ShipTo Pla.) 1.1 Ship To Place | Mandato | String (Max Bangalore Place (City/Town/Village) 6° || .0e ry length: 100) of entity to whom the ‘supplies are shipped to, (Thiv fleld ix mandatory only if this section ix selected) ALO | ShipTo_Pin | L.1 | Ship To Mandato | Number (Max 560001 PIN code of the lovation to 7 | goede Pincede ry length: 6) which the supplies are shipped to, (This field ix mandatory only if this seetten is selected) A1.0 | Ship To St] Lt | Ship To Stite | Mandato| Enumerated List | 29 Code/State Code (as per BR | ate Code Code ty GST System) to which the supplies are shipped to, List published and updated from time to time at hittps://waww icegate. pow, in/Webappl/STATE_EN QO (This field is mandatory paly if thix section is ‘xelected) — ae es — a Sane ae eT | ee, A os ras ader for Annexure’A, oda 2 i ALA | DispatehFr | 1.1 Dispatch From | Mandato | String XYZ-2 Name of the entity from | om_Name Name ry (Max length;100). which goods aredispatched, (This field is mandatory valy if this section ts selected) AJA | DispatehFr | 1.1 | Dispatch From | Mandato | String Building No, | Address 1 of the entity from 2 | om_Addres Address! ty (Max length: 100) | 4/2, FlatNo. | which goods aredispatched, sl 3, Kakanya Apartments, | (iis flel’ iy mandarory Vasanth only if this section is Nagar selected) Awl. | DispatehFr | @..1 Dispatch From | Optional | String Building No, | Address 2 of the entity from 3 | om_Addres Address? (Max length: 100) ) 4/2, Flat No. | which goods are dispatched.

; (This field iy mandatory anly if tiis section iy selected) : aad a = es, . otes | [ ha r =" 7 _ be a, i La \ = o i saawtea Mandato | String (Max 1.2.3 Serial number of the item ry: length: 6) AL.2 | ttem_Deser | 0..1 Item Optional | Steing (Max Mobile Description of the item 2 | iption Deseription length; 300) A.L2 | Is Service | 1.1 Service Mandato | String (Length: 1) | Y/N Specify whether supply is Fe rv service or mt, AL2 | HSN_Code | 1.1 | HSN Code ‘Mandato | String (Max 1122 To enter applicable HSN / A ry length: 8) SAC Code of Goods / Service Ad? | Buteh Out Optional | Refer A f4 Some manufacturers may a5 | Derails mention batch details (in Section A Ld) A.l.2 | Barcode 0.1 Bareode Optional | String (Max bi23 Barcode, if any, of the item, fo length: 30) AL | Quantity 0.1 Quantity Optional | Number (Max 10 The quantity of items to be a length: 10,3) mentioned in the invoice, This ix mandatory oniy in cee of weeds, AclL2 | FreeQty | O.1 Free Quantity | Optional | Number (Max 99 Quantity of item(s), if any, & length: 10,3) given free of charge (FOC) AL | UnitOf Mo] 0.1 Unit of Optional | String (Max Box The Unit of Measurement BS) casurement Measurement length: 8} (UOM), if any, applicable an invoiced goods.

AcL.2) Item Price | 1.1 ltem Price Mandate | Number 500.5 Price per unit tem.

AQ ry (Max length :

1233} Al.2| Gross_Amo} Lil | Gross Mandato | Number 3000 The gross price of an item wld unt Amount ry (Muza length : {cost multiplied by quantity 12,2) - rounded off to 2 decimal), exclusive of taxes.

t ALL2| Pre_Tax¥ | 0.1 Pre-Tan Value | Optional | Number 99,00 If pre-tax value is different AS alue (Max length: 12.2) from taxable value, mention the pre-tax value and taxable values separately.

In some Cases, the pre-tax value may be different fram taxable value.

For ‘example, where old goods are exchanged for new ones (e.g. new phone supplied for INK 20,000 along with exchange of ald 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 ts in the cuse of real estate where pretax value may be different from wixable value:

Item Taxab le Value Item Taxable Value Mandato Number (Max length: 12.2) S000 This is the value on which tax is computed. Value cannot be negative.

GST_Rate GST Rate Mandate Number (Max length: 3.3} The GST rate, represented us percentage that applies to the invoiced item. It will be 1G8T rate. or sum of CGST & SGST Rates, A.1.2 16 IGST_Amt O01 IGST Amount Optional Number (Max Length:

12,2)

900.45 Amount of IGST payable per item (rounded off to 2 decimals). I IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported, A.L.2 AT CGST Amt O..1 COST Amount Optional Number (Max Length:

12,2)

659.00 Amount of CGST payable per item (rounded off to 2 decimals), if CGST is reported, then SGST/UTGST has to be reported and IGST will be blank, Ail.2 LB §GST_UT GST Amt

0.1 SGST/UTGST Amount Optional Number (Max length: 12.2

650.00 Amount of SGST/UTGST payable per ttem(rounded off to 2 decimals), If SGST/UTGST is reported, then CGST must be reported and IGST will be blank.

Al,2, 19 Comp_Cess Rate_Ad_ valorem O..1 Compensation Cess Rate, Ad Valorem Optional Number (Max length: 3,3} Ad valorem Rate of GST Compensation Cess, applicable, if any AL2.

20 Comp_Cess _Amt_ Ad_Valore m O.1 Compensation Cess Amount, Ad Valorem Optional Number (Max length: 12,2 $6.00 GST Compensation Cess amount, acd valorem (rounded off'to 2 decimals) fhased on vetlue of the ten) wily AL.) Comp Cess| 0,1 Compensation | Optional | Number 23.00 GST Compensation Cess 2 _Amt Non Cess Amount, (Max length:12.2) amount, computed on the _Ad Valor Non ad basis’ other than value of em valorem item fhe, apecifie cexs amount computed based ont quantity, mumber etc.)

AL.2.| State_Cess | 0..1 State Cess Optional | Number 15% Ad valorem Rate of 22 _Rate_ad_y Rate, Ad (Max length: 3.3) Stute/UT Cess, applicable, if alocem Valorem, any AL2.) State Cess | 0.1 State Cems Optional | Number 43.00 State/UT Cess amount, ad 2 _Amt_Ad_ Amount, (Max valorem fbused on value of Valorem ad valorem length: 12,2) the itent) AL2.| State_Cesy, | 0.1 State Cess Optional | Number 12,00 State/LIT Cess umount, 24 _Amt_Non Amount, (Max computed on the basis other _Ad_Valor reatt ad length: 12,2) than value of item /i.e. | em valeren specific cess cmownt computed based an quantity, number ete.)

Avl.2| Other_Char | 00:1 Other Charges | Optional | Number 874.95 Any other charges 25 ges_ltem_L (item level) (Max length: 12,2) applicable at item level.

evel These may not be part of taxable value, eg. incase of pure agent reimbursement.

A.1.2]| Purchase O} 0.1 Purchase Optional | String (Max 74G/ABC/01 | Reference of Purchase 2 rder_Line_ Order Line length: $0) Order Line Reference Reference A.L.2| ltem_Toral | 1.1 hem Total Mandato | Number $000 The item total value that at _Amt Amount ry (Max length: 12,2 includes all taxes, cesses, as well as other charges.

However, this ss. value excludes discount, ifany.

A.L.2] Origin: Cou} 0:1 Code of Optional | Enumerated List DZ This is to specify country of 28 = | otry Code Country of ongin of the item, eg.

Origin mobile phone sold in India could be manufietured in other country:

Code of country of exportas per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES).

List published and updated from time to time at hittps://www-icepale.wow i wWebapplCOUNTRY ENO A.L2 | Unique Se | 0.1 Unique Serial | Optional | String 553 Serial number, in case of 29 rial Numb Number (Max cuch item having a unique er length: 20) number, AL2 | Product_At 30 tribute Det | Un Optional Refer ALS Aptribute details af product nlue Total Total Taxable Value Number ;

{Max length: 14,2) 768439,35 This is the sum of taxable values of all the items in the document.

1GST_Amt _ Total O..1 Total IGST Amount Number length : 14.2) (Max 263.30 Total 1GST amount for the Invoice, Appropriate taxes based on rule will be applicable, For example, cither of CGST & SGST/UTGST or IGST will be mandatory.

Ay this ix conditional mandatory, it is marked as ‘optional’ CGST_Am _Total G1 Total CGST Ameunt Number length: 14,2) (Max 63.45 Total CGST amount for the invotce.

Appropriate taxes based on rule will be applicable, ‘For cexumple, either of CGST & SGST/UTGST or IGST will be mandatory.

Ax this iv conditional mandatory, itis marked ax ‘optional’ SGST_UT GST_Amt Total oO. Total SGST/UTGS.

Amount Number jength: 14.2) (Max 65.45 Total SGST/UTGST amount for the invoice, Appropriate taxes based on rule will be applicable. For cxaumple, either of COST & SGST/UTGST or IGST will be mandatory.

as it is conditional mandatory, itis marked ax Japtional” Comp_Ces s_Amt_Tot Ou Total | Compensation Cess Amount Number length : 14,2) (Max 24.95 Toml GST Compensation Cess amount for the invoice fad valorem ax well as non ad valorenti ALL | State_Cess: | 0.1 Total State Option | Number (Max | 5.45 Total State cess amount for & | Amt Tota Cexs al length : 14,2) the invoice (ad valorem as I Amount well uy non-ad valorem) (A.1.3.7'| Disecount_ | O..1 Invoice Level | Option | Number (Max | 100,00 This is Discount Amount, if Amt lrvot Discount al length: 14.2) any, applicable on total ce Level Amount invoice value IA13.8 | Other Cha | 0,1 Other Charges | Qption | Number(Max 200.00 This is Other charges, if rues Invot (Invoice al length; 14,2} any, applicable on tou ce_Level Level) Invoice value A139 | Round Off] 0.1 Round OfF Option | Number 31.21 This is round off amount of _ Amount Amount al (Max length: 2,2) total invoice value Al. | Total_Invo | 1.1 Total Invoice | Manda |) Number (Max | 745249678.5 | The total value of invoice 3,10 | tee Value_ Value in INR | tory length: 14.2 0 including txes/GST and INR rounded to two decimals Maximum, Acl, | Total_Inve | 0.1 Total Invoice | Option | Number (Max | $5729.65 The total value of invoice in

3.11 | tee Value Value in al length: 14,2) Additional Currency FCNR, FCNR ALG.) Paid Amow) 0.1 Paid Amount | Option | Number (Max 8463.50 The amount, ifany, which 2 nit al Jeingrhi 14.2) has been paid in advance, It must be rounded to maximum 2 decimals.

Z Value Value al (Max Length: 100) | ete.

By order and in the name of the Lt. Governor of the National Capital “er PAY Kumar) Dy. Seeretary IV (Finance), No. F.3 (97)/Fin (Exp-1V)/2021-22/D8-IV/ S275 Dated: O70 7fP/ Copy forwarded for information to:- |. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

2 The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date.

3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP, Estate, New Dethi.

5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P Estate, New Delhi

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi

8. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi, 4, The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.

11. Website.

\2. Guard File, \k” (Manoj Kumar) Dy. Secretary IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part LV, vide notification dated the 22™ June, 2017, published vide number F3(10)/Fin(Rev-1)/2017-18/DS-V1/342, dated the a2 June, 2017 and last amended vide notification No, 58/2020 - State Tax, dated the 07/07/2021, published vide number No. F.3 (96)/Fin (Exp-1'V)/202 1-22/DS-IV/534 , dated the 07/07/2021, (fecel Wawa sear | art are A enrerarel) wel waar aa eet aE fat (@a—1v) feart feeet aftarea, arg“. wece, ag fReet—+10002 worwto 0397) fae (aa—-IV) /2021-22/EE-IV/ SPy- PRI: 7/07 A7/ SERGE GAT 60 / 2020-2 GX Wowto os(g7)/ fae @rI-1V)/2021-22/S8Ie- IV/ os IG Wort aa fect & wueaa, Reet are sie Gat ax afm, 2017 (2017 BI 03) HT aT 164 ERI Bed ufwal @1 watt aed ey, owe at feel ox, eect are six War ee Paa, 2017 wr aie ayes aes @& fore Prefeftaa fra aad @, seit —

1. (1) ga Pret a afera am feceht are aie Gar we (tat weirs) Pre, 2020 8 |

(2) 4 30 Yerg. 2020 8 ary et | 2 faeeh ate aie Bar ae Pray, 2017 4 uray siwed) aero G I we Preifetact Wed VAT VIM, Bete, (Pray 48 Sf) Format/Schema for e-Invoice Note t: Cardinality means whether reporting of the item(s) 1s mandatory or opuional us explained below:

0.1: [i means that reporting of item is optional and when reported, the same cannot be repeated.

Qi It means that reporting .of item is mandatory but cannot be repeated.

Lm: Ivmeans that-reporting of tem is mandatory and can be repeated more than once.

On: It means that reporting of tem is optional but can be repeated more than once if reported. For example, previous invoice reference ix optional hur if required ane can mention many previous invaice references, Note 2: Field specification Number (Max length: m,n) indicates “m* places before decimal point and ‘n’ pluces after decimal point, For example, Number (Max lentil: 3.3) will have the formar 999. 999 — 7m = =a , . a Mandato String (Man. Ll This is version of the ¢- ry Lenuth:6) inveice schema. It will be used to keep tack of version of Invoice specification.

1.1 | IRN Viel Invoice Mandato | String (Lenuth: 64) | aSclidea% | This will be a unique Reference ry Oc7433217) reference number for the Number 2.64013) invoice.

TSOZO46F 229 ¢ Gy ier will not be Lwti thi field.

The fegistration request may not have this field populated.

The Invoice Registration Portal (IRP) will generate this IRN and respond to the repistration request, einvoice is. valid only when it has the IRN, Hence, this is marked as mandatory field.

EZWOP/E XP. B28: Business to Business WP/EXP WOP/DE | B2C: Business to Consumer xP SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Paynrent EXPWOP: Export without Payment DEXP: Deemed Export |

1.3 | Document_} 1.1 Code Mundato | Enumerated List l INV / Type of Document:

Type_Code for Document | ry CRN / Type DBN INV for Invoice, CRN for Credit Note, DEN for Debit note.

14 | Document_| 1.1 Document Mandato | String Sa/l/2019 | This is us per relevant rule Num Number ry (Max Length: 16) in CGST/SGST/UTGST Rules.

Ls Document_| 1.1 Document Mandato | String 207/201 | The date on whieh the Date Date ry (DDIMM/¥YYY) 9 Invoice was issued. Format "DD/MM/AY YY" 16 | Additional | 0.1 Additional Optional | Enumerated List USD, EUR) The field is for reporting Curreney_ Currency Code additional currency, if any, Code in which all invoice amounts can be given, along with INR.

One — such additional currency may be used in the invoice, as per ist published under ISQ 4217 standard, List published and updated from time to ume at https://www. icewate. gow!

Webappl/CUR ENO LL? |) Reverse C | 0.1 Reverse Optional | String (Length:1) ¥ Whether the tax liability harge Charge payable is under Reverse Charge.

1.8 | IGST_App! | 0..1 IGST Optional | String (Length: 1) N To report the scenarios icability_de Applicability / where the supply is spite Suppl despite chargeable to IGST despite icr_and Re Supplier and the fact that the Supplier cipient_loc Recipient and Recipient are located ated_in sa located in within same State/UT same State/UT Sa Document String 31/07/201 | This:is the start date of the Period Start ry (DDIMM/YYYY) | 9 document period Date (delivery/invoice period), (This field is mandatory aniy if this section ix selected)

2.2 Document, | 1..1 Document Mandato | String / 21/07/201 | This is the end date of the Period_End Period End ry (DD/MMYYYY) | 9 document period _ Date Date {delivery/invoice period), (This field is mandatary arly if this section is Preeeding_ Document_ Number String (Max length: 16) This is the reference of selected, original document/invoice 19 be provided optionally in the case of debit or credit notes, Credi/Debit notes, against invoices can also be referred here, | (This field ix mandatary only if this seetior ty selected) 3,12. | Preceding. | 1.1 Date of Mandator| String 21/07/20 | Date of preceding) Document _ Preceding ¥ (DDIMM/Y¥ YY) 19 document/invoice.

Date Document (This feld ix mandatary only if this section ix selected)

3.4.3 | Other, Ol Other Optional | String (Max ROLOL This field is to provide any Reference Reference fengthi20) additional reference c.g, specific branch, their user ID, their employee ID, sales centre reference etc.

3.2 | Receipt/ | 0..n Optional) : ‘Sub-header for Receipt / References. , Su se ee! :

3.2.1 | Receipt_Ad| 0.1 Receipt Advice| Optional | String (Max CREDIT30) This reference is kept for vice_Refere Referenee length:20) user to provide number of] nee their receipt advice to their customer, in lieu of advance,

3.2.2 | Receipt_Ad| 0..1 Date of Receipt] Optional | String 21/07/2019) Date of issue of receip viee Date Advice (DD/IMMIYY¥ VV} advice forad vance.

3.2.4 | Contract Re} 0,1 Contract Optional | String (Max QONT2307| This teference is kept for ference Reference length:20)} 2019 mentioning contract number, if supplies are made under any specifie Contract

3.25 | External R | 0.1 External Optional | String (Max EXT23222] An additional field for eference Reference length:20) provision of any additional/externial reference number for the supply.

3.2.6 | Project_Ref] 0..1 Project Optional | String (Max PJTCODE | This. reference is kept for erence Reference length;20) Ot mentioning project number, if supplies are made under any specific project

123.7 | PO O11 PO Reference | Optional | String (Max Vendor This is the reference _Ref Num Number length: 16) Pov numberof Purchase Order

3.28 | PO Ref_D. | 0.1 PO Reference | Optional | String 2107201 ) This is, the date-of Purchase ate Date (DD/MMIYY YY) 9 Order.

4.2 | Supplier_Tr} 0..1 Trade Name of} Optional | String (Max ABC A name by which the ude Nome Supplier length: 100) ‘Traders Supplier is known, ic.

Business Name, other than legal name

Nalanda Apartment s, MG Road, Vasanth Nagar

4.5 | Supplier, | 0.1 Supplier Opnhional | String (Max # 1-23- Address 2 of the Supplier Address? Address 2 length: 100) 120, Flat (Building/Flatno., No. 3, Road/Street, Locality etc.), Nalanda. if any Apartment 3, MG road, \ Vasanth Nagar

4.6 Supplier Pl] 1.1 Supplier Place | Mandaio-| String (Max Sangalore | Location of the Supplier ace ry length:50)) (City/Town/ Village) 4,7 Supplier St} 1..1 Supplier State | Mandato | Enumeruted List 29 Stute Code of the Suppher ate_Code Code ry us per GST System Last published and updated from time to time ot “wow, icegate gov We T 2

3.1 Recipient_ Recipient String (Max. POR Pvt, | It will be legal name of Legal Nam Legal Name length: 100) Lid. recipient, as per PAN.

< 5,2 | Revipient_ | 0.1 Recipient Optional | String (Max Adarsha | In will be trade name of Trade_Nam Trade Name length? 100) recipient, if available.

URP URP: In case of exports or if supplies are made to unregistered persons 54 | Place_Of:S| 1. Place of Mandate | Enumerated List 29, 96 Code/State Code of Place of upply State Supply (State | ry Supply as per GST System.

_ Code Code} List published and updated from time to time at https://www icegate ov i Wel (ST. [ Qo

3.8 Recipient_ | |.. Recipient Mandato.| String (Max it 1-23- Address 1 of the Recipient Address! Address 1 ry length: 100) 120, Flat | (Building/Flat no., No, 3, Road/Street, Locality etc.)

Nalanda Apartment

3.MG Road, Wasanth Nagar $.6 =| Recipient_ | 0.. Recipient Optional | String (Max # 1-23- Address 2. ifany, of the Address? Address 2 lemgth:100) 120, Flat | Recipient No.3, (Building/Flat no.

Nalanda Road/Street, Locality ete.), Apartment | if any s. MG Road, Vasanth Nagar

3.7 Recipiemt_ | tL... Reeipient Mandato |: String (Max Mysore Location of the Recipient Place Place ry tength: 100} (City/Town/ Village)

5.8 Recipient_ | 1.. Recipient State) Mandato | Enumerated List 29 Code/State Code of the State_Code Code ry Recipient.

List published and updated from time to time at https://Wwww.icevate, gov.)

n’Webappl/STATE_EN Qo

3.9 Recipient Oh. Recipient PIN | Optional | Number (Length: 6) | S60002 PIN code of the Recipient _Pingode Code locality, In cuse of export, Pincode need not be mentioned.

$10 | Counery C | 0. Country Code | Optional | Enumerated List AN Code of country of export ode_of Ex of Expon as per ISO 3166-1] alpha-2/ pore Indian Customs EDI system. List published and updated from time to time at hups://www icerate. rov.

ENO

5.11 | Reeipsent_ | 0.1 Recipient Optional | String (Max 080222332) Contuict number of the Phote Phone fength:12) 3 Recipient $.12 } Recipient_e| 0.1 Recipient Optional | String (Mux billinstaly | e-mail ID of the Recipient, mail_ID mail ID length: 100) v.com as per REGEX (Regular Expressions) pattern =. rise .

a ||| ! i

6.1 | Payee Nam] 0.1 Payee Name =| Optional | String (Max Ramesh K | Name of the person to € length: 100) whom payment is to be made

6.2 | Payee Ban | 0.1 Payee Bunk Optional | String (Max 386850174) Bank Account Number of kA Account length: 1%) 7262 Payee ccount_Nu Number mber

6.3 | Mode of PY] 0.1 Mode of Optional | String (Max Direet Mode of Payment:

uyment Payment iength: 18) Transter | Cash/Credit/Direet Transter ele, 64 | Bank O.1 Bank Optional | String (Max: ‘SBIN9876 | Indian Financial System _Branch.C Branch Code length: 11) $43 Coile (IFSC) of Payee's ode Bank Branch

6.5 Payment_T | 0.1 Payment Optional | String (Max. Text Terms of Payment, if any, ‘erms Terms: length: 100) with the Recipient can be provided, 6 =| Payment_In| 0..1 Payment Optional | String (Max Text instruction, if any, struction Instruction length;100) regarding payment can be provided

6.7 | Credit_Tra | 0.1 Credit Optional | String (Max Text Terms to specify credit nsfer Term Transfer length: 100) transfer payments, 8 Terms

6.8 | Direct_Deb | 0.1 Direct Debit | Optional | ‘String (Ma Text Terms, ifany, to specify a it Terms Terms x length:100) direct debit.

6.9 | Credit_Day'| 0.1 Credit Days Optional | Numeric (Max 30 Number of days within % length:4) which payment is: duc.

7 [pa | Sasa eaases a Skip_To_D\ O.1 | Ship To Optional Refer Alt Details of location te etails Details witich the supply has te be delivered.

7.2 | Dispatch _F| d.] Optional Refer ALT Details of location from ron Detail From Details where Supply has to be dispatched, al Item_ List Document Toral Details Provides information about the goods and services beday bevolcend, Details of document total including taxex.

_ — To specify the tax/levy applicable — GST ¢Thiy field is mandatary only if this section ix selected) Remarks O..1 Remarks length: 100) New bateh Items submitted A textual note that gives unstructured information thar is relevant to the Invoice as a whole eg.

reasons for any correction OF ASSIgMMENL note in case the invoice has been factored ete.

10,3) Porn Code O.1 Port Code Optional Enumerated List Alpha nusieri¢ In case of export/supply to SEZ, port code can be mentioned as per Indian ‘Customs EDL System (ICES), if applicable. and available at the time of reporting e-invoiee, Lists published = and updated from time to time at below URLs:

EDI! Port Codes:

https:/www.icewate. poy, ENQ Non-ED! Por Codes:

https:// www icemate, gov, t ‘nonlocath det_allisp

10.4 Shipping_B ill Number

0.1 Shipping Bill Number Optional String (Max length: 20) Alpha numeric In 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.

(O35 Shipping _B il|_ Date Ql Shipping Bill Date Optional String(DD/M MIYYYY} 03/12/2020 Date of Shipping Bill as per Indian Customs. EDL System (ICES)

10.6 | Export Dur] 0..1 Expon Duty | Optional | Number 1200000.50 | Amount of Export Duty in yv_ Amount Amount (Max Length: INR, if any, upplicable (in

11.2 | Additional | 0,1 AdditionalSup | Optional | String Base 64 This is to add any Supporting porting (Max length: encoded additional document in _Doeument Document in 1000) Document PDF/Microsoft, Word in s base64 baseb4 Baseb4 encoded format.

1.3 | Additional, | Q.1 Additional Optional | String Free text, Any additional Information Information (Max length: remarks, information, names, values, LQ00) identifiers, data ete, that is specific for ete, the Supplier-Reeipient transaction ¢.2. CIN, tradespecific information, Drug Licence Reg, No., ! FOB/CIF etc,

12. | E-way Bill | 0.1 Optiona | = . Header for e-way Bill.

12.1 | ‘Transporter | 0,1 Transporter Option | String (Length: 29AADFW75 | Registration / Enrolment Ip ID al 13) s9C lL ZG Number of the transporter (This fielel ix required if Purt-A of E-wavbill hay to be generated)

12.2 | Trans..Mod | 0..1 Mode of Enumerated List | 1/2/39/4 Option to be provided based € Transportation | Optional on mode OF transpart available on e- Way Bill Portal 1 for Road:

2 for Rul;

3 for Air;

4 for Ship (This field ix required uf Part-B of e-way bill is alse "ShipTo. Le gal Name Ship To Legal Name String:

(Max length: 100) to be generated)

12.3 | Trans Dista| 1,.1 Distance of Mandato | Number (Max 200) Distance of Transportation nee Transportation | ry length; 4) (This fielel ismanectory arly if this section ix selected):

ABC-1 Ltd.

Legal Name of the entity to shipped to.

O: Over-Dimensional Cargo Ri Regular (This field is mandatory if Part-B a e-way bill is ‘alsa whom the supplies are {This field iz mandatory only if this seetion iy selected) ShipTo ‘Tra de_Name 0..1 Ship To Trade Name Optional String (Max length: 100) XYZ-1 whom the supplies are Trade Name of the entity to shipped to, ShipTo_GS TIN O41 Ship To GSTIN Optional String (Length:

15) 36AABCT22 23L1ZF ‘GSTIN: of the entity to whom the supplies are shipped to.

ShipTo_Ad | 1.1 4 | dress Ship To Address!

String (Max fength; 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 1 of the entity to whom the supplies are shipped to (This field ix mandatory only if uhlx séevtion is selected) AL0)| ShipTo_Ad a dress2

0.1 Ship To Address2 Optional String (Max length; 100) Flat No.2, Priya Towers, Omega Road, SC VESAL Nagar Address 2, ifany, of the entity to whom the supplies are shipped to ShipTo. Pla | lJ ‘6 ce Ship To Place Manduto, String (Max.

length: 100) Bangalore Place (City/Town/Village) of entity to whom the supplies are shipped to, (This, field iy mandatary only if tix, section is selected) ShipTo_Pin a code lal Ship To Pincode Mandate: Number (Max length: 6) 360001 PIN code of the location to which the supplies are shipped to, (This field ix mandatory anly if this xeetion ix yelveted) ALO | Ship To_St 8 | ate Code hil Ship To State Code | Ste | Paramete at eee =| See Lil DispatehFr om Name Dispatch From Name Mandato Mandato Enumerated List String (Max length:100), 2% XYA-2 Code/Stte Code (as. per GST System) to which the supplics are shipped to, List published and updated from time to time at in/Webappl/STATE_EN o (his field is mandatory only if ctiis oxeetian ix selected Name oof the entity from which goods are dispatched, (This field is mandatory only if this seetion ix seleetert) ALL. | DispatchFr | 1.1 Dispatch From | Mandato | String Building No, | Address 1 of the entity 2 | om Addres Address] ry (Max length: 100) | 4/2, FlatNo. | from which goods are sl 4, Kakatiya | dispatched, Apartments, Vasanth (This field’ iy | meimedatory Nagar only if thiy seetion iy welewted) AJL | DispatchFr | 0.,1 Dispatch From | Optional | Sering Building No. | Address 2 of the entity a om_Addres Address? (Max length: 100)| 4/2, FlatNo, | from which goods are s2 3, Kakatiya | dispatched, Apartments, Vasanth Nagar ALL | DispatehFr | 1.1 Dispatch From | Mandate | String Bangalore Place (City/Town/Village) a om Place Place ry (Max length: 100) of the entity from which goods are dispatched, (Thix field is mandatory only iF thix seetion iy selected) ALL | DispatehFr | 1..1 Dispatch From | Mandate | Enumerated List | 29 Code/State Code of the is om_ Stute_ State Code ry entity (as per GST System), Code from whieh goods are dispatched.

List published and updated from time to time at https) www loegate gov, in/Webappl/STATE_EN O (This fleid ix niundatory only if thiv seetion ty selected) Al. | DispatehFr | 1.1 Dispatch From | Mandato | Number (Length: | 560087 Pincode of the locality of om_Pinced Pinéode ry 6) entity ffom where goods are € dispatched.

(This field is mandatory only if this section ix sefecred) Al.2 | Item dan ‘Hender for Annexure A.

| Details” 2: Item Details Sr, | Parameter | Cs Explanatory Notes No, Name’ | nal : ‘ AvL.2 | SLNo. Ll Serial Mandato | String (Max 123 Serial number of the item a Number ry length: 6) A.L2)| [tem _Deser | 0.1 tem Optional | String (Max Mobile Description of the item 2 iption Deseription length: 300) Avt2°)| Is: Service. | 1.1 Service Mandate | String (Length: 1) | YPN Specify whether supply is 3 fy service or not, A.1.2 | HSN Code | [.. HSN Code Mandato | String (Max 1122 To enter applicable HSN i| 4 ry length: 8} SAC Code of Goods / Service Ad2 | Bateh the Optional | Refer A }.d Some manufacturers may a Details mention bateh details fin Section al ld) AvL2 | Bareode th... Barcode Optional | String (Max bI23 Barcode, if any, of the item, 6 length: 30) AL2 | Quantity Q., Quantity Optional | Number (Max 10 The quantity of items to be 7 length: 10,3) mentioned im the invoice.

This ix mandatory anly in cause of roody, AJL2 | Free_Qty | 0. Free Quantity | Optional | Number (Max 99 Quantity of item(s), if any, & } length: 10,3) given free of charge (FOC) AA:2 | Unit_OfM) 0. Unit of Optional | String (Max Box The Unit of Measurement 4 | casurement Measurement length: &) (UOM), if any, applicable on invoiced goods.

| AL.2]| Item Price | 1. item Price Mandato | Number 500.5 Price per unit item.

10 ry (Max length :

12,3) A.1.2) Gross_Amo| 1. Gross Mandate | Number 5000 The gross price of an item At unt Amount ry (Max length : {cost multiplied by quantity 122 - rounded off to 2 decimal), exclusive of taxes.

A.L.2) lem Disco | 0., Ttem Dis¢ount | Optional | Number 10.25 Discount amount, if any, for 12 unt Amoun Amount (Max length: 12,2) the item, t Al12 | Pre_Tax_V | 0.. Pre-Tax Value | Optional | Number 99,00 If pre-tax Value is different 3 alue (Max length: 12,2} from taxuble value, mention the pre-tax value and taxable values separately, In some causes, the pre-tax value may be different from taxable value.

For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INK 20,000 and taxable value would be INR 24,000, assuming exchange vulue of old phone is 4,000, Another example is ino the cause of real estate where pre-tax value may be different from taxable value.

A.L2| Item_Taxab] 1. ttem Taxable | Mandato | Number 3000 This is the value.on which 14 | te Value Value ry {Max length; 12,2) tax is computed, Value cannot be negative, AL2) GST Rate. | 1.1 GST Rate Mandiato | Number (Max 5 The GST rate, represented sb ry length: 3,3) as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates, A.L2 |) IGST_Amt | 0.1 IGST Amount | Optional | Number 00.45 Amount of [GST payable 16 (Max Length: per item (rounded off to 2 12,2) decimals), I IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or COST &SOST/UTGST should be reported, A1.2) CGST Amt) 0..1 CGST Amount} Optional | Number 650.00 Amount of CGST payable A? (Max Length: per item (rounded off to 2 12,2 decimals).

If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank.

AwL2 | SGSTOT | 1 SGST/UTGST | Optional | Number (Max 650.00 Amount of SGST/UTGST 18 GST Amt Amount length: 12,2 payable per itemf{rounded ‘ off te 2 decimals), [if SGST/UTGST is reported, then CGST must be reported and IGST will be blank.

AL2,| Comp Cess|] Q..1 Compensation | Optional | Number 235% Ad valoren Rate of GST 19 Rate Ad_ Cess Rate, (Max length: 3,3) Compensation Cess, valorem Ad_ Valorem upplicuble, if any AL.2.| Comp) Cess) 0,1 Compensation | Optional | Number 56.00 GST Compensation Cess 20 Amt Cess Amount, (Max length: 12,2) amount, ad valorem Ad_Valore Ad Valorem {rounded off to 2 decimals) m thesed on velwe of the iter) AL.2.| Comp Cess| 0.1 Compensation | Optional | Number 23.00 GST Compensation Cess 21 _Amt_Non Cees Amount, (Mas length: 12,2) amount, computed on the _Ad_ Valor Non ad basis other than value of em valorem item fi, specific cess dwnount computed bused on quantity, smumber ete.)

Ala.) State Cess. | 0,1 State Cess Optional | Number 1S % Ad valorent = Rate of 22 _Rate_od v Rate, Ad (Mas length: 3,3) Stae/UT Cess, applicable, alorem Valorem ifany AL2.) Staite Cess | 0.1 State Cess Optional | Number 43.00 State/UT Cess amount, ad 23 _Amt_Ad_ Amount, (Max valorem (haved on value of Valorem ad valorem length: 12.2) tee trent) AL.) State Cess | 0.1 State Cexs Optional | Number 12.00 State/UT Cess amount, 24 _Amt_Non Amount, (Max computed on the basis other _Ad_ Valor non eed length: 12,2) than value of item (fe, erm valorem specific Cews aniotutt computed bused on quantity, number etc.)

A.1.2) Other Char) 0,1 Other Charges | Optional | Number 874,95 Any other charges 25 wes Ttem_L (item level) (Max length;.12,2) applicable av item level, evel These may not be part of taxable value, e.g, in case of pure avent reimbursement.

Ad.2| Purchase_O} O41 | Purchase Optional | String (Max 746/ABC/O1 | Reference of Purchase 260 | rder_-Line_ Order Line length: 50) Order Line Reference Relerence A.2]| Mem Total | t..1 Item Total Mundato | Number S000 The item total value that ze _Amt Amount ry (Max length: 12,2) includes. all taxes; cesses, as well as other charges.

However, this ‘value excludes diseount, if any.

AL.2| Origin Cou} Ot | Code of Optional | Enumerated List | DZ This is ta specify country of 28 | ntry_Code Country of origin of the item, eg.

Origin mobile phone sold in India could be manufactured in other country:

For example, either of CGST & SGST/UTGST or IGST will be mandatory.

As ostis ik conditionul mandatory, ff iy merrked! ane ‘aptonel’ ALS | CGST Am | 0..] Total CGST Option | Number (Max. | 65.45 Total CGST amount for the 4 _ Total Amount al length: 14,2) invoice, Appropritte taxes based on tule will be applicable, For example, either of | COST & SGST/LITGST or IGST will be mandatory.

_ Total T Amount Appropriate taxes based on rule will be applicable, Far example, either of CGST & SGST/UTGST or IGST will be mandatory.

Ay if is conditiencl mandatory, itis marked as ‘optional’ Awl | Comp Ces | 0.1 Total Option | Number (Max | 24,95 Total GST Compensation s_Amt_Tot Compensation | al length : 14,2) Cess amount for the al Cess Amount invoice fad valorem ay well ay Aan-ad valorem) AsL3) | State Cess | 0.1 Total State Option | Number (Max | 3.45 Total State cess amount for 6 | Amt Tots Cess al tength ; 14.2) the invoice fad valorem us | Amount well ax nen-ad valurem| t3.7 | Discount | O..! Invoice Level | Option | Number {Max | 100.00 This is Discount. Amount, if Amt Invoi Discount al fength; 14,2} any, applicable on total ce_Level Amount invoice value IAt3.8) Other_Cha | 0.1 Other Charges | Option | Number{Max 200.00 This is Other charges, if tres Invoi (Invoice al length: 14,2} any, applicable on total ce_Level Level) invoice value WA.1.3.9 | Round Off | O..1 Round OF Option | Number 31,21 This is round off amount of _Ameunt Amount al (Max length: 2.2) total invoice value ALL, | Totl_Inve | 1.1 Total Invoice =| Manda | Number (Max | 745249678.5 | The total value of invoice

2 Value Value al (Max Length: 100) | ete.

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6. faa aah ah aire, wesite wort aa eect wean, feet wferares, aE feeeit| 7, ofefte wfere (fate), weir woe est feet ara, free wfaaem, ag free | a. Wyad Peers, wea teem firm, fret fart, wesra wore ara feeet wea, feck Ufaarera, ag fereett |

9. 7a wie & Pri wiea, 29, feet fae wa, geen wferarea, feet | 10, Fw wlea S fiery Grattan, wety wart ss ect arn, fect aaa, AE feceit | 41, Wa ase | 42, me Isa | ox ni Grits BAR) wo afea—Iv (fra) feo: yer Fre Pow o3(10)/ fea (rerea—l) / 2020-21 / SITH-V1/ 342, TRE 22 OF, 2017 SRT were ST ANT 22 GH, 2017 ERT eect a Woa, SATE, HPT— IV % werfirr feat we six Powe o3(e6) / fra ( a-IV ) / 2021-22 / sige IV /534, anra 07/07/2021 gt warftra after W. 58/2020-3ey HY, ANA 07/07/2021 ERI afer weiner ferar rar |

Notification No. 60/2020-State Tax

The enactment

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