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FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk Mantralaya, Mumbai 400 032, dated 11th August 2020 NOTIFICATION Notification No. 60/2020-State Tax MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017.
No. GST-1020/C.R.-76 /Taxation-1.—In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017(Mah. XLIII of 2017), the Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely: -
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Ninth Amendment) Rules,
2020.
(2) They shall come into force on the date of their publication in the Official Gazette HIT AR -3¢ R FERTZ VTH T SAETIRUT W 9R-9, ST RR, 0%/ M@0 R0, W ¥R
2. In the Maharashtra Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:— “FORM GST INV (See Rule 48) Format/Schema for e-Invoice Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1. means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999 TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% Schema (Version 1.1) Cardi ‘Whethe i i r Sr. | Technical 'E: 3 R Technical Sample name of ll /| Description of Mandat ) o Value of Explanatory Notes No. the field ory/ Field Specification the field
0.0/ the field N Optiona
1..n) 1
1. Basic 1.1 Mandat Header for Basic Details Details ory
1.0 | Version 1.1 Version Mandato String (Max. 1.1 This is version of the e- Number 1y Length:6) invoice schema. It will be used to keep track of version of Invoice specification.
1.1 | IRN 1.1 Invoice Mandato | String (Length: 64) | a5cl2dca8 | This will be a unique ry 067433217 | reference number for the Reference | || bad013 | invoice.
750£2046f Number 229 However, the supplier will not be populating this field.
The registration request may not have this field populated.
The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request.
e-invoice is wvalid only when it has the IRN. Hence, this is marked as mandatory field.
1.2 | Supply Ty | 1..1 Code for Mandato | Enumerated List B2B/B2C/ | This will be the code to pe_Code ry SEZWP/S | identify type of supply.
Supply Type EZWOP/E XP B2B: Business to Business WP/EXP | B2C: Business to Consumer ‘WOP/DE xp SEZWP: To SEZ with Payment TERTSZ I T STAMRO 90T 9R-4, $RE 32, 0%/ M@0 0, Th 1]%3 SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export
1.3 Document_ Type_Code Code for Document Type Mandato ry Enumerated List INV/ CRN/ DBN Type of Document:
INV for Invoice, CRN for Credit Note, DBN for Debit note.
14 Document_ Num Document Number Mandato ry String (Max Length:16) Sa/1/2019 This is as per relevant rule in CGST/SGST/UTGST Rules.
1.5 Document_ Date Document Date Mandato String (DD/MM/YYYY) 21/07/201 9 The date on which the Invoice was issued. Format "DD/MM/YYYY"
1.6 Additional Currency Code
0..1 Additional Currency Code Optional Enumerated List USD, EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR.
One such additional currency may be used in the invoice, as per list published under ISO 4217 standard.
List published and updated from time to time at https://www.icegate.gov.i 1/Webappl/CUR_ENQ
1.7 Reverse C harge
0.1 Reverse Charge Optional String (Length:1) ‘Whether the tax liability payable is under Reverse Charge.
1.8 IGST_Appl icability_de
0..1 IGST Applicability Optional String (Length: 1) To report the scenarios where the supply s TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% spite_Suppl despite chargeable to IGST despite ier_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 me_ same State/UT State/UT o Document | 0..1 Optiona Header for Document _Period 1 Period
2.1 | Document_| 1.1 Document Mandato | String 21/07/201 | This is the start date of the Period_Star Period Start ry 9 document period t_Date Date (DD/MM/YYYY) (delivery/invoice period).
(This field is mandatory only if this section is selected) 22 Document_ | 1..1 Document Mandato | String 21/07/201 | This is the end date of the Period_End Period End ry 9 document period _ Date Date (DD/MM/YYYY) (delivery/invoice period).
(This field is mandatory only if this section is selected) 38 Preceding | 0..1 Optiona Header for Preceding Document 1 Document / Contract / Contract Reference Reference 31 Preceding | 0..n Sub-header for Preceding Document Optiona Document Reference Reference 1
3.1.1 | Preceding_ | 1.1 Preceding Mandat | String (Max Sa/1/2019 | 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.
& TERTSZ JIRF T AR 9FT R4, R 22, 030/ AA R0, T R¥R Credit/Debit notes, againsf invoices can also be referred here.
(This field is mandatory only if this section is selected)
3.1.2 | Preceding_ Date of Mandator| String 21/07/20 | Date of preceding Document_ Preceding ¥y document/invoice.
Date Document (DD/MM/YYYY) 19 (This field is mandatory onl, if this section is selected)
3.1.3 | Other_ Other Optional | String (Max KOLO01 This field is to provide any Reference Reference length:20) additional reference e.g.
specific branch, their user ID, their employee ID, sales centre reference etc.
32 Receipt / Optional Sub-header for Receipt / Contract Contract References References
3.2.1 | Receipt_Ad Receipt Advice| Optional | String (Max CREDIT30| This reference is kept for vice Refere Reference length:20) user to provide number of nce their receipt advice to thein customer, in lieu of advance.,
3.2.2 | Receipt_Ad Date of Receipt| Optional | String 21/07/2019| Date of issue of receipt vice _Date Advice advice for advance.
(DD/MM/YYYY)
3.2.3 | Tender_or_ Tender or Lot | Optional | String (Max TENDERI | This reference is kept for Lot_Referen| Reference length:20) AN2020 mentioning number oy ce details of Lot or Tender, if supplies are made under such Lot or tender.
3.2.4 | Contract_Re| Contract Optional | String (Max CONT2307| This reference is kept for ference Reference length:20) 2019 mentioning contract number, if supplies are made under any specific Contract
3.2.5 | External R External Optional | String (Max EXT23222 | An additional field for eference Reference length:20) provision of any additional/external reference number for the TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% supply.
3.2.6 | Project Ref| 0..1 Project Optional | String (Max PITCODE | This reference is kept for erence 01 mentioning project number, Reference length:20) if supplies are made under any specific project
32.7 | PO 0..1 PO Reference | Optional | String (Max Vendor This is the reference _Ref Num Number PO/1 number of Purchase Order length:16)
3.2.8 | PORef D | 0..1 PO Reference | Optional | String 21/07/201 | This is the date of Purchase ate Date 9 Order.
(DD/MM/YYYY)
4. Supplier 1.1 Mandat Header for Supplier ory Information Informatio n
4.1 Supplier L | 1..1 Supplier Legal | Mandato (String (Max. XYZLtd. | Legal Name, as appearing egal_Name Name Iy length:100) in PAN of the Supplier
4.2 Supplier Tr| 0..1 Trade Name of | Optional | String (Max ABC A name by which the ade_Name Supplier Traders Supplier is known, i.e.
length:100) Business Name, other than legal name 43 Supplier_ | 1.1 GSTIN of Mandato | String (Length:15) 29AADFV | GSTIN of the Supplier GSTIN Supplier ry 7589C1ZX
4.4 Supplier_ 1.1 Supplier Mandato | String (Max #1-23- Address 1 of the Supplier Addressl Address 1 ry 120, Flat length:100) No. 3, (Building/Flat no., Nalanda | Road/Street, Locality etc.)
Apartment s, MG Road, Vasanth Nagar
4.5 Supplier | 0..1 Supplier Optional | String (Max #1-23- Address 2 of the Supplier Address2 Address 2 120, Flat length:100) No. 3, (Building/Flat no., Nalanda Road/Street, Locality etc.), Apartment | ifany s, MG Road, Vasanth ¢ TERTSZ JIRF T AR 9FT R4, R 22, 030/ AA R0, T R¥R Nagar
4.6 Supplier PI| 1..1 Supplier Place | Mandato | String (Max Bangalore | Location of the Supplier ace ry length:50) (City/Town/Village)
4.7 Supplier_St| 1.1 Supplier State | Mandato | Enumerated List 29 State Code of the Supplier ate_Code Code ry as per GST System List published and updated from time to time at https://www.icegate.gov.i 1n/Webappl/STATE_EN Q
4.8 Supplier Pi| 1.1 Supplier PIN | Mandato | Number (Length: 6) | 560087 PIN Code of the Supplier ncode Code ry Locality
4.9 Supplier | 0..1 Supplier Optional | String (Max 999999999 | Contact number of the Phone Phone length:12) 9 Supplier
4.10 | Supplier E | 0..1 Supplier e- Optional | String (Max supplier@ | e-mail ID of the Supplier, mail mail length:100) abc.com as per REGEX (Regular Expressions) pattern 58 Recipient | 1.1 Mandat Header for Recipient ory Information Informatio n
5.1 Recipient_ | 1.1 Recipient Mandato | String (Max. PQRPvt. | It will be legal name of Legal Nam Legal Name ry Ltd. recipient, as per PAN.
e length:100) 52 Recipient_ | 0.1 Recipient Optional | String (Max Adarsha It will be trade name of Trade_Nam Trade Name recipient, if available.
e length:100) 53 Recipient_ | 1.1 GSTIN of Mandato | String (Length:15) 29ABCCR | GSTIN of the Recipient, if GSTIN Recipient ry 1832C1ZX | available.
URP: In case of exports or URP if supplies are made to unregistered persons TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% 54 | Place Of S| 1..1 Place of Mandato | 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.gov.i 1n/Webapp/STATE_EN Q 55 Recipient_ | 1.1 Recipient Mandato | String (Max #1-23- Address 1 of the Recipient Address1 Address 1 Iy 120, Flat length:100) No. 3. (Building/Flat no., Nalanda Road/Street, Locality etc.)
Apartment s, MG Road, Vasanth Nagar
5.6 Recipient_ | 0..1 Recipient Optional | String (Max #1-23- Address 2, if any, of the Address2 Address 2 120, Flat Recipient length:100) No. 3.
Nalanda | (Building/Flat no., Apartment Road/Street, Locality etc.), s, MG if any Road, Vasanth Nagar 57 Recipient_ | 1.1 Recipient Mandato | String (Max Mysore Location of the Recipient Place Place Iy length:100) (City/Town/Village) 58 Recipient_ | 1.1 Recipient State | Mandato | Enumerated List 29 Code/State Code of the State_Code Code Iy Recipient.
List published and updated from time to time at https://www icegate.gov.i 1n/Webapp/STATE_EN Q 59 | Recipient | 0..1 Recipient PIN | Optional | Number (Length: 6) | 560002 PIN code of the Recipient _Pincode Code locality.
In case of export, Pincode need not be mentioned.
20 TERTSZ JIRF T AR 9FT R4, R 22, 030/ AA R0, T R¥R
5.10 | Country C | 0..1 Country Code | Optional | Enumerated List AN Code of country of export ode_of Ex of Export as per ISO 3166-1 alpha-2 / port Indian Customs EDI system.
List published and updated from time to time at https://www.icegate.gov.i 1/Webapp/COUNTRY_ ENQ
5.11 | Recipient_ | 0..1 Recipient Optional | String (Max 080222332 | Contact number of the Phone Phone length:12) 3 Recipient
5.12 | Recipient_e| 0..1 Recipient e- Optional | String (Max billing@x | e-mail ID of the Recipient, mail_ID mail ID yz.com as per REGEX (Regular length:100) Expressions) pattern
6. Payee 0.1 Optiona Header for Payee 1 Information Informatio n
6.1 Payee_Nam| 0..1 Payee Name Optional | String (Max Ramesh K | Name of the person to e length:100) whom payment is to be made
6.2 | Payee Ban | 0..1 Payee Bank Optional | String (Max 386850174 | Bank Account Number of kA Account 7262 Payee ccount Nu Number length:18) mber
6.3 Mode of P| 0..1 Mode of Optional | String (Max Direct Mode of Payment:
ayment Payment Transfer Cash/Credit/Direct Transfer length:18) etc.
6.4 Bank 0.1 Bank Optional | String (Max SBIN9876 | Indian Financial System _Branch C 543 Code (IFSC) of Payee’s ode Branch Code length:11) Bank Branch
6.5 Payment T | 0..1 Payment Optional | String (Max Text Terms of Payment, if any, erms Terms with the Recipient can be length:100) provided.
6.6 Payment In| 0..1 Payment Optional | String (Max Text Instruction, if any, struction Instruction regarding payment can be length:100) provided TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% 2
6.7 Credit_Tra | 0..1 Credit Optional | String (Max Text Terms to specify credit nsfer_Term Transfer transfer payments.
s Terms length:100)
6.8 Direct_Deb | 0..1 Direct Debit Optional | String (Ma Text Terms, if any, to specify a it_Terms Terms direct debit.
x length:100)
6.9 Credit Day | 0..1 Credit Days Optional | Numeric (Max 30 Number of days within s which payment is due.
length:4) o Delivery I | 0..1 Optiona Header for Delivery nformation 1 Information
7.1 Ship To D| 0.1 | Ship To Optional Refer 41.0 Details of location to etails Details which the supply has to be delivered.
7.2 Dispatch_F| 0..1 Dispatch Optional Refer 4 1.1 Details of location from rom_Detail ; where Supply has to be s From Details dispatched.
8. Invoice 1.n Man Header for Invoice Item Item Details Details datory
8.1 Item_List L.n | Item List Mandat Refer 41.2 Provides information about ory the goods and services Dbeing invoiced.
9. Document | 1.1 Man Total o Header for Document Hiy Total Details
9.1 Document_| 1.1 Document Mandat Refer A1.3 Details of document total Total Deta ory including taxes.
ils Total Details
10. Extra 0.1 Option Header for Extra Informatio Information n al R TERTSZ I T STAMRO 90T 9R-4, $RE 32, 0%/ M@0 0, Th 1]%3 Tax_Schem e Tax Scheme Mandat ory String (Max length: 10) GST To specify the tax/levy applicable — GST (This field is mandatory only if this section is selected) Remarks 0..1 Remarks Optional String (Max length: 100) New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole e.g.
reasons for any correction or assignment note in case the invoice has been factored etc.
Port_Code 0..1 Port Code Optional Enumerated List Alpha numeric In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice.
Lists published and updated from time to time at below URLs:
EDI Port Codes:
https://www.icegate.gov.
in/Webappl/LOCATION _ENQ Non-EDI Port Codes:
https://www.icegate.gov.
in/Webappl/nonlocation det_all.jsp 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.
TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% B
10.5 | Shipping B | 0..1 Shipping Bill | Optional | String(DD/M 03/12/2020 Date of Shipping Bill as ill_Date Date per Indian Customs EDI MYYYY) System (ICES)
10.6 | Export_Dut | 0..1 Export Duty Optional | Number 1200000.50 | Amount of Export Duty in y_Amount Amount INR, if any, applicable (in (Max Length: case of invoices for export)
12.2)
10.7 | Supplier C | 0..1 Supplier Can | Optional | String (Length: 1) | Y/N In case of deemed export an_Opt Re Opt Refund supplies, this field is for fund mentioning whether supplier can exercise the option of claiming refund or not.
10.8 | ECOM_GS | 0..1 e-Commerce | Optional | String (Length: 29ABCCR1 | GSTIN of e-commerce TIN Operator’s 15) 832C1CX operator, if supply is made GSTIN through him/her.
11. Additional | 0..n Optiona Header for Additional _Supporti 1 Supporting Documents ng_Docum ents
11.1 | Additional | 0..1 Additional Optional | String http:/Avww.x | This is to enter URL Supportin Supporting yz.com/abc | reference of additional g Docume Documents (Max length: 100) supporting documents, if nts URL any.
URL
11.2 | Additional | 0..1 AdditionalSup | Optional | String Base 64 This is to add any Supporting porting encoded additional document in _Document Document in (Max length: Document PDF/Microsoft Word in s_base64 base64 1000) Base64 encoded format.
11.3 | Additional | 0..1 Additional Optional | String Free text, Any additional Information Information remarks, information, names, values, (Max length: identifiers, data etc. that is specific for 1000) etc. the Supplier-Recipient transaction e.g. CIN, tradespecific information, Drug Licence Reg. No., FOB/CIF etc.
12. E-way Bill | 0..1 Optiona Header for e-way Bill Details 1 Details % TERTSZ I T STAMRO 90T 9R-4, $RE 32, 0%/ M@0 0, Th 1]%3
12.1 | Transporter | 0..1 Transporter Option | String (Length: 29AADFV75 | Registration / Enrolment _ID 15) 89C1ZO Number of the transporter D al (This field is required if Part-A of E-waybill has to be generated) 122 | Trans_Mod | 0..1 Mode of Enumerated List 1/2/3/4 Option to be provided based e Transportation . on mode of transport Optional available on e-Way Bill Portal 1 for Road;
2 for Rail;
3 for Air;
4 for Ship (This field is required if Part-B of e-way bill is also to be generated)
12.3 | Trans_Dista | 1..1 Distance of Mandato | Number (Max 200 Distance of Transportation nce Transportation | ry length: 4) (This field is mandatory only if this section is selected)
12.4 | Transporter | 0..1 Transporter Optional | String (Max Sphurthi Name of the Transporter _Name Transporters Name length: 100)
12.5 | Trans_Doc | 0..1 Transport Optional | String (Max As/34/746 Transport Document _No. Document length: 15) Number Number (This field is mandatory if mode of Transport is Rail or Air or Ship)
12.6 | Trans_Doc | 0..1 Transport Optional | String 21/07/2019 | Date of Transport _Date Document (DD/MM/YYYY) document.
Date (This field is mandatory if mode of Transport is Rail or Air or Ship) TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% W
12.7 | Vehicle No | 0..1 Vehicle Optional | String (Max. KAI12KA123 | Vehicle Registration Number 4 or Number length: 20) KAI2K1234 or (This field is mandatory if KA123456 | mode of Transport is Road) or KAR1234
12.8 | Vehicle Ty | 0.1 | Vehicle Type | Optional | Enumeration List O/R To mention nature of pe vehicle:
O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is also to be generated) A 1.0 | Ship To 0.1 Optiona Header for Annexure A Details 1 1.0: Ship To Details Sr. Parameter | Cardi| Description | Whethe Field Sample Explanatory Notes Name nality r Specifications Value No. optional or mandat ory A.1.0 | ShipTo Le | 1..1 Ship To Legal | Mandato | String ABC-1Ltd. | Legal Name of the entity to 1 gal Name Name ry whom the supplies are (Max length: 100) shipped to.
(This field is mandatory only if this section is selected) A.1.0 | ShipTo_Tra | 0..1 Ship To Trade | Optional | String XYZ-1 Trade Name of the entity to 2 de_Name Name whom the supplies are (Max length: 100) shipped to.
A.1.0 | ShipTo_GS | 0..1 Ship To Optional | String (Length: 36AABCT22 | GSTIN of the entity to 3 TIN GSTIN 15) 23L1ZF whom the supplies are shipped to.
A.1.0 | ShipTo_Ad | 1..1 Ship To Mandato | String (Max Flat No. 2, Address 1 of the entity to 4 dressl Addressl ry Priya whom the supplies are length: 100) Towers, shipped to Omega Road, (This field is mandatory 25 TERTSZ VIR 19 STAMRIT 97T 9R-4, SHRE 22, 00/ A 0, I 25¥3 Srinivasa only if this section is Nagar selected) A.1.0 | ShipTo_Ad | 0..1 Ship To Optional | String (Max Flat No. 2, Address 2, if any, of the .5 dress2 Address2 Priya entity to whom the supplies length: 100) Towers, are shipped to Omega Road, Srinivasa Nagar A.1.0 | ShipTo Pla | 1..1 Ship To Place | Mandato | String (Max Bangalore Place (City/Town/Village) .6 ce ry of entity to whom the length: 100) supplies are shipped to.
(This field is mandatory only if this section is selected) A.1.0 | ShipTo_Pin | 1..1 Ship To Mandato | Number (Max 560001 PIN code of the location to 7 code Pincode ry length: 6) which the supplies are shipped to.
(This field is mandatory only if this section is selected) A.1.0 | Ship_To_St| 1..1 Ship To State | Mandato | Enumerated List | 29 Code/State Code (as per .8 ate_Code Code ry GST System) to which the supplies are shipped to.
List published and updated from time to time at https://www.icegate.gov.
in/Webappl/STATE_EN Q (This field is mandatory only if this section is selected) A | Dispatch 0.1 Header for Annexure A
1.1 | From . 1.1: Dispatch From Details (@iptitoretl Details Sr. Parameter | Cardi | Description | Whethe Field Specific Sample Explanatory Notes Name nality r ations Value No. mandat ory or TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% k] optional A.l1.1 | DispatchFr | 1..1 Dispatch From | Mandato | String XYZ-2 Name of the entity from .1 om_Name Name Iy which goods are (Max length:100) dispatched.
(This field is mandatory only if this section is selected) A.l1.1 | DispatchFr | 1..1 Dispatch From | Mandato | String Building No. | Address 1 of the entity 2 om_Addres Addressl Iy 4/2,FlatNo. | from which goods are sl (Max length: 100) | 3 Kakatiya | dispatched.
Apartments, Vasanth (This field is mandatory Nagar only if this section is selected) A.l1.1 | DispatchFr | 0..1 Dispatch From | Optional | String Building No. | Address 2 of the entity 3 om_Addres Address2 4/2, FlatNo. | from which goods are s2 (Max length: 100) | 3 Kakatiya | dispatched.
Apartments, Vasanth Nagar A.l1.1 | DispatchFr | 1..1 Dispatch From | Mandato | String Bangalore Place (City/Town/Village) 4 om_Place Place Iy of the entity from which (Max length: 100) goods are dispatched.
(This field is mandatory only if this section is selected) A.1.1 | DispatchFr | 1..1 Dispatch From | Mandato | Enumerated List | 29 Code/State Code of the 5 om_State_ State Code ry entity (as per GST System), Code from which goods are dispatched.
List published and updated from time to time at https://www.icegate.gov.
in/Webappl/STATE_EN Q (This field is mandatory only if this section is selected) % TERTSZ VIR 19 STAMRIT 97T 9R-4, SHRE 22, 00/ A 0, I 25¥3 A.l.1 | DispatchFr | 1..1 Dispatch From | Mandato | Number (Length: | 560087 Pincode of the locality of .6 om_Pincod Pincode ry 6) entity from where goods are e dispatched.
(This field is mandatory only if this section is selected) A12 | Item 1.n Mandat Header for Annexure A Details ory 1.2: Item Details Sr. Parameter | Cardi | Description | Whethe Field Sample Explanatory Notes Name nality r Specifications Value No. mandat ory or optional A.1.2 | SI No. 1.1 Serial Mandato | String (Max 123 Serial number of the item .1 Iy Number length: 6) A.1.2 | Ttem Descr | 0..1 Item Optional | String (Max Mobile Description of the item 2 iption Description length: 300) A.1.2 | Is_Service | 1.1 Service Mandato | String (Length: 1) | Y/N Specify whether supply is 3 ry service or not.
A.1.2 | HSN_Code | 1..1 HSN Code Mandato | String (Max 1122 To enter applicable HSN / 4 ry SAC Code of Goods / length: 8) Service A.1.2 | Batch 0.1 Optional | Refer A 1.4 Some manufacturers may .5 | Details mention batch details (in Section 4 1.4) A.1.2 | Barcode 0.1 Barcode Optional | String (Max b123 Barcode, if any, of the item.
.6 length: 30) A.1.2 | Quantity 0.1 Quantity Optional | Number (Max 10 The quantity of items to be i length: 10,3) mentioned in the invoice.
This is mandatory only in case of goods.
A.1.2 | Free Qty 0..1 Free Quantity | Optional | Number (Max 99 Quantity of item(s), if any, TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% ] .8 length: 10,3) given free of charge (FOC) A.1.2 | Unit Of M| 0..1 Unit of Optional | String (Max Box The Unit of Measurement .9 easurement Measurement (UOM), if any, applicable length: 8) on invoiced goods.
A.12| Item Price | 1.1 Item Price Mandato | Number 500.5 Price per unit item.
.10 Iy (Max length :
12,3) A.1.2| Gross_ Amo| 1.1 Gross Mandato | Number 5000 The gross price of an item A1 unt Amount ry (cost multiplied by quantity (Max length : - rounded off to 2 decimal),
12.2) exclusive of taxes.
A.1.2 | Item Disco | 0..1 Item Discount | Optional | Number 10.25 Discount amount, if any, for .12 | unt_Amoun Amount the item.
t (Max length: 12,2) A.12| Pre Tax_V | 0..1 Pre-Tax Value | Optional | Number 99.00 If pre-tax value is different .13 alue from taxable value, mention (Max length: 12,2) the pre-tax value and taxable values separately.
In some cases, the pre-tax value may be different from taxable value.
For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000.
Another example is in the case of real estate where pre-tax value may be different from taxable value.
Re TERTSZ VIR 19 STAMRIT 97T 9R-4, SHRE 22, 00/ A 0, I 25¥3 A.12| Item Taxab| 1.1 Item Taxable | Mandato | Number 5000 This is the value on which 14 le_Value Value ry tax is computed. Value (Max length: 12,2) cannot be negative.
A.12| GST Rate | 1.1 GST Rate Mandato | Number (Max 5 The GST rate, represented 15 ry as percentage that applies to length: 3,3) the invoiced item. It will be IGST rate or sum of CGST & SGST Rates.
A.12| IGST Amt | 0.1 IGST Amount | Optional | Number 999.45 Amount of IGST payable .16 per item (rounded off to 2 (Max Length: decimals). I IGST is 12,2) reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported.
A.12| CGST_Amt| 0..1 CGST Amount | Optional | Number 650.00 Amount of CGST payable 17 per item (rounded off to 2 (Max Length: decimals).
12,2) If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank.
A.12| SGST_UT | 0.1 SGST/UTGST | Optional | Number (Max 650.00 Amount of SGST/UTGST .18 GST Amt Amount length: 12,2) payable per item (rounded off to 2 decimals).
If SGST/UTGST is reported, then CGST must be reported and IGST will be blank.
Al.2.| Comp _Cess| 0..1 Compensation | Optional | Number 2.5% Ad valorem Rate of GST 19 _Rate_Ad_ Cess Rate, Compensation Cess, valorem Ad_Valorem (Max length: 3.3) applicable, if any Al.2.| Comp _Cess| 0..1 Compensation | Optional | Number 56.00 GST Compensation Cess 20 _Amt_ Cess Amount, amount, ad valorem Ad_Valore Ad Valorem (Max length: 12.2) (rounded off to 2 decimals) m (based on value of the item) TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% R Al.2.| Comp_Cess Compensation | Optional | Number 23.00 GST Compensation Cess 21 _Amt Non Cess Amount, amount, computed on the _Ad_Valor Non ad (Max length:12.2) basis other than value of em valorem item (i.e. specific cess amount computed based on quantity, number etc.)
Al.2.| State_Cess State Cess Optional | Number 15% Ad valorem Rate of 22 _Rate_ad v Rate, Ad State/UT Cess, applicable, alorem Valorem (Max length: 3.3) if any Al.2.| State_Cess State Cess Optional | Number 43.00 State/UT Cess amount, ad 23 _Amt Ad_ Amount, valorem (based on value of Valorem ad valorem (Max the item) length: 12,2) Al.2.| State_Cess State Cess Optional | Number 12.00 State/UT Cess amount, 24 _Amt Non Amount, computed on the basis other _Ad_Valor non ad (Max than value of item (7.e.
em valorem . specific cess amount length: 12.2) computed based on quantity, number etc.)
A.1.2 | Other_Char Other Charges | Optional | Number 874.95 Any other charges 25 ges_Item L (item level) applicable at item level.
evel (Max length: 12,2) These may not be part of taxable value, e.g. in case of pure agent reimbursement.
A.1.2 | Purchase_O Purchase Optional | String (Max 746/ABC/01 | Reference of Purchase .26 | rder_Line Order Line length: 50) Order Line Reference Reference A.12 | Item_Total Item Total Mandato | Number 5000 The item total value that 27 | _Amt Amount Iy includes all taxes, cesses, as (Max length: 12,2) well as other charges.
However, this value excludes discount, if any.
A.1.2 | Origin_Cou Code of Optional | Enumerated List DZ This is to specify country of]| .28 ntry_Code Country of origin of the item, e.g.
Origin mobile phone sold in India could be manufactured in other country;
Code of country of export as per ISO 3166-1 alpha-2 / R TERTSZ I T STAMRO 90T 9R-4, $RE 32, 0%/ M@0 0, Th 1]%3 Indian Customs EDI system (ICES).
List published and updated from time to time at https://www.icegate.gov.i 1n/Webappl/COUNTRY.
ENQ A.12 | Unique_Se | 0..1 Unique Serial | Optional | String 553 Serial number, in case of 29 rial_ Numb each item having a unique er Number (Max number.
length: 20) A.12 | Product At .30 tribute_Det Attribute details of product ails 0..n Optional Refer A1.5 A13 | Document | 1.1 Header for Annexure A Total Mand 1.3: Document Total Details atory Details Sr. | Parameter | Cardi| Description | Wheth Field Specific Sample Explanatory Notes Name nality er ations Value No. manda tory or option al A.1.3 | Taxable V | 1.1 Total Taxable | Manda | Number 768439.35 This is the sum of the .1 alue_Total Value tory taxable values of all the (Max length: 14.2) items in the document.
A.13 | IGST_Amt | 0..1 Total IGST Option | Number (Max | 265.50 Total IGST amount for the 2 _Total Amount al length : 14,2) invoice.
Appropriate taxes based on rule will be applicable.
For example, either of CGST & SGST/UTGST or IGST will be mandatory.
As this is conditional mandatory, it is marked as ‘optional’ TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% R A.13 | CGST Am | 0.1 Total CGST Option | Number (Max | 6545 Total CGST amount for the 3 _Total al length: 14.2) invoice.
Amount Appropriate taxes based on rule will be applicable.
For example, either of CGST & SGST/UTGST or IGST will be mandatory.
As this is conditional mandatory, it is marked as ‘optional’ A.13 | SGST_UT | 0.1 Total Option | Number (Max | 65.45 Total SGST/UTGST 4 GST_Amt SGST/UTGS | al length : 14,2) amount for the invoice.
_Total T Appropriate taxes based on Amount rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory.
4s it is conditional mandatory, it is marked as ‘optional’ A.1.3 | Comp Ces | 0..1 Total Option | Number (Max | 24.95 Total GST Compensation 5 s_Amt_Tot Compensation | al length : 14,2) Cess amount for the al Cess Amount invoice (ad valorem as well as non-ad valorem) A.1.3 | State_Cess | 0..1 Total State Option | Number (Max | 5.45 Total State cess amount for .6 | _Amt Tota Cess al length : 14,2) the invoice (ad valorem as 1 Amount well as non-ad valorem) |A.1.3.7 | Discount_ | 0..1 Invoice Level | Option | Number (Max | 100.00 This is Discount Amount, if Amt_Invoi Discount al length: 14.2) any, applicable on total ce_Level Amount invoice value |A.1.3.8 | Other_Cha | 0..1 Other Charges | Option | Number(Max 200.00 This is Other charges, if rges_Invoi (Invoice al length: 14.2) any, applicable on total ce_Level Level) invoice value IA.1.3.9 | Round_Off | 0..1 Round Off Option | Number 31.21 This is round off amount of _Amount Amount al total invoice value (Max length: 2.2) ¥ TERTSZ JIRF T AR 9FT R4, R 22, 030/ AA R0, T R¥R A.l. | Total Invo | 1.1 Total Invoice | Manda | Number (Max | 745249678.5 | The total value of invoice
3.10 | ice_Value_ Value in INR | tory length: 14.2) 0 including taxes/GST and INR rounded to two decimals maximum.
A.l. | Total Invo | 0..1 Total Invoice | Option | Number (Max | $5729.65 The total value of invoice
3.11 | ice Value_ Value in al length: 14,2) in Additional Currency FCNR FCNR A.13.| Paid_Amou | 0..1 Paid Amount | Option | Number (Max 8463.50 The amount, if any, which 12 nt al length:14,2) has been paid in advance.
It must be rounded to maximum 2 decimals.
A.13.| Amount D | 0..1 AmountDue | Option | Number (Max 98789.50 The outstanding amount 13 ue_ al length:14,2) due for payment. It must be rounded to maximum 2 decimals.
A 14 | Batch 0.1 Optio Header for Annexure A Details nal 1.4: Batch Details Sr. Parameter | Cardi | Description | Wheth Field Specific Sample Explanatory Notes Name nality er ations Value No. mand atory or option al A.14 | Batch Nu | 1.1 Batch Number | Manda | String 673927 Certain set of 1 mber tory manufacturers may mention (Max Length: 20) batch number details. (This field is mandatory only if this section is selected) A.1.4 | Batch Exp | 0..1 Batch Expiry | Option | String 21/11/2019 Expiry Date of the Batch, if 2 iry_Date Date al any (DD/MM/YYYY) A.l4 | Warranty_ | 0.1 ‘Warranty Date | Option | String 21/11/2019 ‘Warranty date for the Item, 3 Date if any.
al (DD/MM/YYYY) A 15| Attribute | 0.n Optio Header for Annexure A nal 1.5: Attribute Details of Details of TERTZ W TS STHMRYT 91T AR-4, 32 82, 3030 /16 R0, Ak 1% i Item Item Sr. Parameter | Cardi | Description | Wheth Field Specific Sample Explanatory notes Name nality er ations Value No. mand atory or option al A.1.5 | Attribute_ | 0.1 Attribute Option | String Colour Attribute Name of the item.
.1 Name Name al (Max Length: 100) A.1.5 | Attribute_ | 0.1 Attribute Option | String Red, green, Attribute Value of item.”.
2| Value Value al etc.
(Max Length: 100) By order and in the name of the Governor of Maharashtra J. V. DIPTE Deputy Secretary to Government Note: - The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June, 2017, vide notification No. MGST- 1017/C.R.90/Taxation-1, dated 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-1020/C. R 72 /Taxation-1 dated gt July, 2020 [Notification No. 58/2020 -State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No 143 Part-IV-B, dated 08.07.2020.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21- A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBALI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.