.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
Schema (Version 1.1)
Sr. No.
Technical name of the field
Cardinality (0.1/ 1.1/ 0.n/ 1.n)
Brief Description of the field
Whether Mandatory/ Optional
Technical Field Specification
Sample Value of the field
Explanatory Notes
1.
Basic Details
1.1
Mandatory
Header for Basic Details
1.0
Version
1.1
Version Number
Mandatory
String (Max. Length:6)
1.1
This is version of the e-invoice schema. It will
be used to keep track of version of Invoice specification.
1.1
IRN
1.1
Invoice Reference Number
Mandatory
String (Length: 64)
a5c12dca80e 7433217 b a4013750f20 46f229
This will be a unique
reference number for the invoice.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 valid only when it has the IRN.
Hence, this is marked as Mandatory field.
1.2
Supply Type Code
1.1
Code for Supply Type
Mandatory
Enumerated List
B2B/B2C/SEZWP/SEZW OP/EXPWP/EXPWOP/DEXP
This will be the code to identify type of
supply.B2B:Business to BusinessB2C:Business to ConsumerSEZWP:To SEZ with
PaymentSEZWOP:To SEZ without PaymentEXPWP:Export with PaymentEXPWOP:Export without PaymentDEXP:Deemed Export
1.3
Document Type Code
1.1
Code for Document Type
Mandatory
Enumerated List
INV / CRN / DBN
Type of Document:INVfor
Invoice,CRNfor Credit Note,DBNfor
Debit note.
1.4
Document_Num
1.1
Document Number
Mandatory
String (Max Length:16)
Sa/1/2019
This is as per relevant rule in CGST/SGST/UTGST
Rules.
1.5
Document_Date
1.1
Document Date
Mandatory
String (DD/MM/YYYY)
21/07/2019
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 underISO 4217standard.List published and updated from time to time at
1.7
Reverse Charge
0.1
Reverse Charge
Optional
String (Length:1)
Y
Whether the tax liability payable is under
Reverse Charge.
1.8
IGST Applicability despite Supplier and
Recipient located in same State/UT
0.1
IGST Applicability despite Supplier and
Recipient located in same State/UT
Optional
String(Length: 1)
N
To report the scenarios where the supply is
chargeable to IGST despite the fact that the Supplier and
Recipient are located within same State/UT
2.
Document_Peri od
0.1
Optional
Header for Document Period
2.1
Document Period Start Date
1.1
Document Period Start Date
Mandatory
String (DD/MM/YYYY)
21/07/2019
This is the start date of the document period
(delivery/invoice period).(This field is mandatory
only if this section is selected)
2.2
Document Period End Date
1.1
Document Period End Date
Mandatory
String (DD/MM/YYYY)
21/07/2019
This is the end date of the document period
(delivery/invoice period).(This field is mandatory
only if this section is selected)
3.
Preceding Document / Contract Reference
0.1
Optional
Header for Preceding Document / Contract
Reference
3.1
Preceding Document Reference
0.n
Optional
Sub-header for Preceding Document Reference
3.1.1
Preceding Document Number
1.1
Preceding Document Number
Mandatory
String (Max length:16)
Sa/1/2019
This is the reference of original
document/invoice to be provided optionally in the case of debit
or credit notes.Credit/Debit notes, against invoices can
also be referred here.(This field is mandatory only
if this section is selected)
3.1.2
Preceding Document Date
1.1
Date of Preceding Document
Mandatory
String (DD/MM/YYYY)
21/07/2019
Date of preceding document/invoice.(This
field is mandatory only if this section is selected)
3.1.3
Other Reference
0.1
Other Reference
Optional
String (Max length:20)
KOL01
This field is to provide any additional
reference e.g. specific branch, their user ID, their employee ID,
sales centre reference etc.
3.2
Receipt / Contract References
0.n
Optional
Sub-header for Receipt / Contract References
3.2.1
Receipt Advice Reference
0.1
Receipt Advice Reference
Optional
String (Max length:20)
CREDIT30
This reference is kept for user to provide
number of their receipt advice to their customer, in lieu of
advance.
3.2.2
Receipt Advice Date
0.1
Date of Receipt Advice
Optional
String (DD/MM/YYYY)
21/07/2019
Date of issue of receipt advice for advance.
3.2.3
Tender or Lot Reference
0.1
Tender or Lot Reference
Optional
String (Max length:20)
TENDERJAN 2020
This reference is kept for mentioning number or
details of Lot or Tender, if supplies are made under such Lot or
tender.
3.2.4
Contract Reference
0.1
Contract Reference
Optional
String (Max length:20)
CONT23072019
This reference is kept for mentioning contract
number, if supplies are made under any specific Contract
3.2.5
External Reference
0.1
External Reference
Optional
String (Max length:20)
EXT23222
An additional field for provision of any
additional/external reference number for the supply.
3.2.6
Project Reference
0.1
Project Reference
Optional
String (Max length:20)
PJTCODE01
This reference is kept for mentioning project
number, if supplies are made under any specific project
3.2.7
PO _Ref_Num
0.1
PO Reference Number
Optional
String (Max length:16)
Vendor PO /1
This is the reference number of Purchase Order
3.2.8
PO Ref Date
0.1
PO Reference Date
Optional
String (DD/MM/YYYY)
21/07/2019
This is the date of Purchase Order.
4.
Supplier Information
1.1
Mandatory
Header for Supplier Information
4.1
Supplier Legal Name
1.1
Supplier Legal Name
Mandatory
String (Max. length:100)
XYZ Ltd.
Legal Name, as appearing in PAN of the Supplier
4.2
Supplier Trade Name
0.1
Trade Name of Supplier
Optional
String (Max length:100)
ABC Traders
A name by which the Supplier is known, i.e.
Business Name, other than legal name
4.3
Supplier GSTIN
1.1
GSTIN of Supplier
Mandatory
String (Length:15)
29AADFV75 89C1ZX
GSTIN of the Supplier
4.4
Supplier Address1
1.1
Supplier Address 1
Mandatory
String (Max length:100)
1-23-120, Flat No. 3, Nalanda Apartments, MG
Road, Vasanth Nagar
Address 1 of the Supplier (Building/Flat no.,
Road/Street, Locality etc.)
4.5
Supplier Address2
0.1
Supplier Address 2
Optional
String (Max length:100)
1-23-120, Flat No. 3, Nalanda Apartments, MG
Road, Vasanth Nagar
Address 2 of the Supplier (Building/Flat no.,
Road/Street, Locality etc.), if any
4.6
Supplier Place
1.1
Supplier Place
Mandatory
String (Max length:50)
Bangalore
Location of the Supplier (City/Town/Village)
4.7
Supplier State Code
1.1
Supplier State Code
Mandatory
Enumerated List
29
State Code of the Supplier as per GST System
List published and updated from time to time at
4.8
Supplier Pin code
1.1
Supplier PIN Code
Mandatory
Number (Length: 6)
560087
PIN Code of the Supplier Locality
4.9
Supplier Phone
0.1
Supplier Phone
Optional
String (Max length:12)
9999999999
Contact number of the Supplier
4.10
Supplier Email
0.1
Supplier e-mail
Optional
String (Max length:100)
[email protected]
e-mail ID of the Supplier, as per REGEX (Regular
Expressions) pattern
5.
Recipient Information
1.1
Mandatory
Header for Recipient Information
5.1
Recipient Legal Name
1.1
Recipient Legal Name
Mandatory
String (Max. length:100)
PQR Pvt. Ltd.
It will be legal name of recipient, as per PAN.
5.2
Recipient Trade Name
0.1
Recipient Trade Name
Optional
String (Max length:100)
Adarsha
It will be trade name of recipient, if
available.
5.3
Recipient GSTIN
1.1
GSTIN of Recipient
Mandatory
String (Length:15)
29ABCCR18 32C1ZX, URP
GSTIN of the Recipient, if available. URP: In
case of exports or if supplies are made to unregistered persons
5.4
Place Of Supply State Code
1.1
Place of Supply (State Code)
Mandatory
Enumerated List
29, 96
Code/State Code of Place of Supply as per GST
System. List published and updated from time to time at
5.5
Recipient Address1
1.1
Recipient Address 1
Mandatory
String (Max length:100)
1-23-120, Flat No. 3, Nalanda Apartments, MG
Road, Vasanth Nagar
Address 1 of the Recipient (Building/Flat no.,
Road/Street, Locality etc.)
5.6
Recipient Address2
0.1
Recipient Address 2
Optional
String (Max length:100)
1-23-120, Flat No. 3, Nalanda Apartments, MG
Road, Vasanth Nagar
Address 2, if any, of the Recipient
(Building/Flat no., Road/Street, Locality etc.), if any
5.7
Recipient Place
1.1
Recipient Place
Mandatory
String (Max length:100)
Mysore
Location of the Recipient (City/Town/Village)
5.8
Recipient State Code
1.1
Recipient State Code
Mandatory
Enumerated List
29
Code/State Code of the Recipient. List
published and updated from time to time at
5.9
Recipient Pin code
0.1
Recipient PIN Code
Optional
Number (Length: 6)
560002
PIN code of the Recipient locality. In case of
export, Pincode need not be mentioned.
5.10
Country Code of Export
0.1
Country Code of Export
Optional
Enumerated List
AN
Code of country of export as per ISO 3166-1
alpha-2 / Indian Customs EDI system. List published and updated
from time to time at
5.11
Recipient Phone
0.1
Recipient Phone
Optional
String (Max length: 12)
0802223323
Contact number of the Recipient
5.12
Recipient email ID
0.1
Recipient e-mail ID
Optional
String (Max length:100)
[email protected]
e-mail ID of the Recipient, as per REGEX
(Regular Expressions) pattern
6.
Payee Information
0.1
Optional
Header for Payee Information
6.1
Payee Name
0.1
Payee Name
Optional
String (Max length:100)
Ramesh K
Name of the person to whom payment is to be made
6.2
Payee Bank Account Number
0.1
Payee Bank Account Number
Optional
String (Max length:18)
3868501747262
Bank Account Number of Payee
6.3
Mode of Payment
0.1
Mode of Payment
Optional
String (Max length:18)
Direct Transfer
Mode of Payment: Cash/Credit/Direct Transfer
etc.
6.4
Bank Branch Code
0.1
Bank Branch Code
Optional
String (Max length:11)
SBIN9876543
Indian Financial System Code (IFSC) of Payee's
Bank Branch
6.5
Payment Terms
0.1
Payment Terms
Optional
String (Max length:100)
Text
Terms of Payment, if any, with the Recipient can
be provided.
6.6
Payment Instruction
0.1
Payment Instruction
Optional
String (Max length:100)
Text
Instruction, if any, regarding payment can be
provided
6.7
Credit Transfer Terms
0.1
Credit Transfer Terms
Optional
String (Max length:100)
Text
Terms to specify credit transfer payments.
6.8
Direct Debit Terms
0.1
Direct Debit Terms
Optional
String (Ma x length:100)
Text
Terms, if any, to specify a direct debit.
6.9
Credit Days
0.1
Credit Days
Optional
Numeric (Max length:4)
30
Number of days within which payment is due.
7.
Delivery_Information
0.1
Optional
Header for Delivery Information
7.1
Ship_To_Details
0.1
Ship To Details
Optional
Refer A 1.0
Details of location to which the supply
has to be delivered.
7.2
Dispatch_From_ Details
0.1
Dispatch From Details
Optional
Refer A 1.1
Details of location from where Supply has
to be dispatched.
8.
Invoice Item Details
1.n
Mandatory
Header for Invoice Item Details
8.1
Item_List
1.n
Item List
Mandatory
Refer A 1.2
Provides information about the goods and
services being invoiced.
9.
Document Total
1.1
Mandatory
Header for Document Total Details
9.1
Document_ Total _Details
1.1
Document Total Details
Mandatory
Refer A 1.3
Details of document total including taxes.
10.
Extra Information
0.1
Optional
Header for Extra Information
10.1
Tax Scheme
1.1
Tax Scheme
Mandatory
String (Max length: 10)
GST
To specify the tax/levy applicable - GST(This
field is mandatory only if this section is selected)
10.2
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.
10.3
Port Code
0.1
Port Code
Optional
Enumerated List
Alpha numeric
In case of export/supply to SEZ, port code can
be mentioned as per 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:
Non-EDI Port Codes:
10.4
Shipping Bill 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.
10.5
Shipping Bill Date
0.1
Shipping Bill Date
Optional
String(DD/M M/YYYY)
03/12/2020
Date of Shipping Bill as per Indian Customs EDI
System (ICES)
10.6
Export Duty Amount
0.1
Export Duty Amount
Optional
Number (Max Length: 12,2)
1200000.50
Amount of Export Duty in INR, if any, applicable
(in case of invoices for export)
10.7
Supplier Can Opt Refund
0.1
Supplier Can Opt Refund
Optional
String (Length: 1)
Y/N
In case of deemed export supplies, this field is
for mentioning whether supplier can exercise the option of
claiming refund or not.
10.8
ECOM_GSTIN
0.1
e-Commerce Operator's GSTIN
Optional
String (Length: 15)
29ABCCR1832C1CX
GSTIN of e-commerce operator, if supply is made
through him/her.
11.
Additional_Sup porting Documents
0.n
Optional
Header for Additional Supporting Documents
11.1
Additional Supporting Documents URL
0.1
Additional Supporting Documents URL
Optional
String (Max length: 100)
This is to enter URL reference of additional
supporting documents, if any.
11.2
Additional Supporting Documents base64
0.1
Additional Supporting Document in base64
Optional
String (Max length: 1000)
Base 64 encoded Document
This is to add any additional document in
PDF/Microsoft Word in Base64 encoded format.
11.3
Additional Information
0.1
Additional Information
Optional
String (Max length: 1000)
Free text, remarks, identifiers, etc.
Any additional information, names, values, data
etc. that is specific for the Supplier-Recipient transaction e.g.
CIN, trade-specific information, Drug Licence Reg. No., FOB/CIF
etc.
12.
E-way Bill Details
0.1
Optional
Header for e-way Bill Details
12.1
Transporter ID
0.1
Transporter ID
Optional
String (Length: 15)
29AADFV7589C1ZO
Registration / Enrolment Number of the
transporter(This field is required if Part-A of
E-waybill has to be generated)
12.2
Trans Mode
0.1
Mode of Transportation
Optional
Enumerated List
1/2/3/4
Option to be provided based on mode of transport
available on e-Way Bill Portal1 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 Distance
1.1
Distance of Transportation
Mandatory
Number (Max length: 4)
200
Distance of
Transportation
(This field is mandatory only if this section
is selected)
12.4
Transporter Name
0.1
Transporter Name
Optional
String (Max length: 100)
Sphurthi Transporters
Name of the Transporter
12.5
Trans Doc No.
0.1
Transport Document Number
Optional
String (Max length: 15)
As/34/746
Transport Document
Number
(This field is mandatory if mode of Transport
is Rail or Air or Ship)
12.6
Trans Doc Date
0.1
Transport Document Date
Optional
String (DD/MM/YYYY)
21/07/2019
Date of Transport document.(This
field is mandatory if mode of Transport is Rail or Air or Ship)
12.7
Vehicle No.
0.1
Vehicle Number
Optional
String (Max. length: 20)
KA12KA1234 or KA12K1234 or KA123456 or KAR1234
Vehicle Registration
Number
(This field is mandatory if mode of Transport
is Road)
12.8
Vehicle Type
0.1
Vehicle Type
Optional
Enumeration List
O/R
To mention nature of
vehicle:
O: Over-Dimensional
CargoR: Regular
(This field is
mandatory if Part-B of e-way bill is also to be generated)
A 1.0
Ship To Details
0.1
Optional
Header for Annexure A 1.0: Ship To Details
Sr. No.
Parameter Name
Cardinality
Description
Whether optional or mandatory
Field Specifications
Sample Value
Explanatory Notes
A.1.0.1
Ship To Legal Name
1.1
Ship To Legal Name
Mandatory
String (Max length: 100)
ABC-1 Ltd.
Legal Name of the
entity to whom the supplies are shipped to.
(This field is mandatory only if this
section is selected)
A.1.0.2
Ship To Trade Name
0.1
Ship To Trade Name
Optional
String (Max length: 100)
XYZ-1
Trade Name of the entity to whom the supplies
are shipped to.
A.1.0.3
Ship To GSTIN
0.1
Ship To GSTIN
Optional
String (Length: 15)
36AABCT2223 L1ZF
GSTIN of the entity to whom the supplies are
shipped to.
A.1.0.4
Ship To Address1
1.1
Ship To Address1
Mandatory
String (Max length: 100)
Flat No. 2, Priya Towers, Omega Road, Srinivasa
Nagar
Address 1 of the entity to whom the supplies are
shipped to(This field is mandatory only if this
section is selected)
A.1.0.5
Ship To Address2
0.1
Ship To Address2
Optional
String (Max length: 100)
Flat No. 2, Priya Towers, Omega Road, Srinivasa
Nagar
Address 2, if any, of the entity to whom the
supplies are shipped to
A.1.0.6
Ship To Place
1.1
Ship To Place
Mandatory
String (Max length: 100)
Bangalore
Place (City/Town/Village) of entity to whom the
supplies are shipped to.(This field is mandatory only
if this section is selected)
A.1.0.7
Ship To Pin code
1.1
Ship To Pin code
Mandatory
Number (Max length: 6)
560001
PIN code of the location to which the supplies
are shipped to.(This field is mandatory only if this
section is selected)
A.1.0.8
Ship To State Code
1.1
Ship To State Code
Mandatory
Enumerated List
29
Code/State Code (as
per GST System) to which the supplies are shipped to.List
published and updated from time to time at
(This field is mandatory only if this section
is selected)
A 1.1
Dispatch From Details
0.1
Optional
Header for Annexure A 1.1: Dispatch From
Details
Sr. No.
Parameter Name
Cardinality
Description
Whether mandatory or optional
Field Specifications
Sample Value
Explanatory Notes
A.1.1.1
Dispatch From Name
1.1
Dispatch From Name
Mandatory
String (Max length:100)
XYZ-2
Name of the entity from which goods are
dispatched.(This field is mandatory only if this
section is selected)
A.1.1.2
Dispatch From Address1
1.1
Dispatch From Address1
Mandatory
String (Max length: 100)
Building No. 4/2, Flat No. 3, Kakatiya
Apartments, Vasanth Nagar
Address 1 of the entity from which goods are
dispatched.(This field is mandatory only if this
section is selected)
A.1.1.3
Dispatch From Address2
0.1
Dispatch From Address2
Optional
String (Max length: 100)
Building No. 4/2, Flat No. 3, Kakatiya
Apartments, Vasanth Nagar
Address 2 of the entity from which goods are
dispatched.
A.1.1.4
Dispatch From Place
1.1
Dispatch From Place
Mandatory
String (Max length: 100)
Bangalore
Place (City/Town/Village) of the entity from
which goods are dispatched.(This field is mandatory
only if this section is selected)
A.1.1.5
Dispatch From State Code
1.1
Dispatch From State Code
Mandatory
Enumerated List
29
Code/State Code of the entity (as per GST
System), from which goods are dispatched.List published
and updated from time to time at
field is mandatory only if this section is selected)
A.1.1.6
Dispatch From Pin code
1.1
Dispatch From Pincode
Mandatory
Number (Length: 6)
560087
Pincode of the
locality of entity from where goods are dispatched.
(This field is mandatory only if this section
is selected)
A 1.2
Item Details
1.n
Mandatory
Header for Annexure A 1.2: Item Details
Sr. No.
Parameter Name
Cardinality
Description
Whether mandatory or optional
Field Specifications
Sample Value
Explanatory Notes
A.1.2.1
Sl_No.
1.1
Serial Number
Mandatory
String (Max length: 6)
1,2,3
Serial number of the item
A.1.2.2
Item Description
0.1
Item Description
Optional
String (Max length: 300)
Mobile
Description of the item
A.1.2.3
Is Service
1.1
Service
Mandatory
String(Length: 1)
Y/N
Specify whether supply is service or not.
A.1.2.4
HSN_Code
1.1
HSN Code
Mandatory
String (Max length: 8)
1122
To enter applicable HSN / SAC Code of Goods /
Service
A.1.2.5
Batch Details
0.1
Optional
Refer A 1.4
Some manufacturers may mention batch
details (in Section A 1.4)
A. 1.2.6
Bar code
0.1
Bar code
Optional
String (Max length: 30)
b123
Bar code, if any, of the item.
A. 1.2.7
Quantity
0.1
Quantity
Optional
Number (Max length: 10,3)
10
The quantity of items to be mentioned in the
invoice.This is mandatory only in case of goods.
A.1.2.8
Free_Qty
0.1
Free Quantity
Optional
Number (Max length: 10,3)
99
Quantity of item(s), if any, given free of
charge (FOC)
A.1.2.9
Unit Of Measurement
0.1
Unit of Measurement
Optional
String (Max length: 8)
Box
The Unit of Measurement (UOM), if any,
applicable on invoiced goods.
A.1.2.10
Item Price
1.1
Item Price
Mandatory
Number (Max length : 12,3)
500.5
Price per unit item.
A.1.2.11
Gross Amount
1.1
Gross Amount
Mandatory
Number (Max length : 12,2)
5000
The gross price of an item (cost multiplied by
quantity - rounded off to 2 decimal), exclusive of taxes.
A.1.2.12
Item Discount Amount
0.1
Item Discount Amount
Optional
Number (Max length: 12,2)
10.25
Discount amount, if any, for the item.
A.1.2.13
Pre Tax Value
0.1
Pre-Tax Value
Optional
Number (Max length: 12,2)
99.00
If pre-tax value is different from taxable
value, mention the pre-tax value and taxable values separately.
In some cases, the pre-tax value may be different from taxable
value. For example, where old goods are exchanged for new ones
(e.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.
A.1.2.14
Item Taxable Value
1.1
Item Taxable Value
Mandatory
Number (Max length: 12,2)
5000
This is the value on which tax is computed.
Value cannot be negative.
A.1.2.15
GST_Rate
1.1
GST Rate
Mandatory
Number (Max length: 3,3)
5
The GST rate, represented as percentage that
applies to the invoiced item. It will be IGST rate or sum of CGST
& SGST Rates.
A.1.2.16
IGST Amt
0.1
IGST Amount
Optional
Number (Max Length: 12,2)
999.45
Amount of IGST payable per item (rounded off to
2 decimals). If IGST is reported, then CGST & SGST/UTGST will
be blank. For taxable supplies, either IGST or CGST &SGST/UTGST
should be reported.
A.1.2.17
CGST_Amt
0.1
CGST Amount
Optional
Number (Max Length: 12,2)
650.00
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.
A.1.2.18
SGST_UTGST Amt
0.1
SGST/UTGST Amount
Optional
Number (Max length: 12,2)
650.00
Amount of SGST/UTGST payable per item(rounded
off to 2 decimals). If SGST/UTGST is reported, then CGST must be
reported and IGST will be blank.
A1.2.19
Comp Cess Rate Ad valorem
0.1
Compensation Cess Rate, Ad Valorem
Optional
Number (Max length: 3,3)
2.5%
Ad valoremRate of GST Compensation Cess,
applicable, if any
A1.2.20
Comp Cess Amt Ad Valorem
0.1
Compensation Cess Amount, Ad Valorem
Optional
Number (Max length: 12,2)
56.00
GST Compensation Cess amount, ad valorem
(rounded off to 2 decimals)(based on value of the item)
A1.2.21
Comp Cess Amt Non Ad Valorem
0.1
Compensation Cess Amount, Non ad valorem
Optional
Number (Max length:12,2)
23.00
GST Compensation Cess amount, computed on the
basis other than value of item(i.e. specific cess amount
computed based on quantity, number etc.)
A1.2.22
State Cess Rate ad valorem
0.1
State Cess Rate, Ad Valorem
Optional
Number (Max length: 3,3)
1.5 %
Ad valoremRate of State/UT Cess,
applicable, if any
A1.2.23
State Cess Amt Ad Valorem
0.1
State Cess Amount, ad valorem
Optional
Number (Max length: 12,2)
43.00
State/UT Cess amount, ad valorem(based on
value of the item)
A1.2.24
State Cess Amt Non Ad Valorem
0.1
State Cess Amount, non ad valorem
Optional
Number (Max length: 12,2)
12.00
State/UT Cess amount, computed on the basis
other than value of item(i.e.
specific cess amount computed based on quantity, number etc.)
A.1.2.25
Other Charges Item Level
0.1
Other Charges (item level)
Optional
Number (Max length: 12,2)
874.95
Any other charges applicable at item level.
These may not be part of taxable value, e.g. in case of pure
agent reimbursement.
A.1.2.26
Purchase Order Line Reference
0.1
Purchase Order Line Reference
Optional
String (Max length: 50)
746/ABC/01
Reference of Purchase Order Line
A.1.2.27
Item Total Amt
1.1
Item Total Amount
Mandatory
Number (Max length: 12,2)
5000
The item total value that includes all taxes,
cesses, as well as other charges. However, this value excludes
discount, if any.
A.1.2.28
Origin Country Code
0.1
Code of Country of Origin
Optional
Enumerated List
DZ
This is to specify country of origin of the
item, e.g. mobile phone sold in India could be manufactured in
other country; Code of country of export as per ISO 3166-1
alpha-2 / Indian Customs EDI system (ICES). List published and
updated from time to time at
A.1.2.29
Unique Serial Number
0.1
Unique Serial Number
Optional
String (Max length: 20)
553
Serial number, in case of each item having a
unique number.
A.1.2.30
Product Attribute Details
0.n
Optional
Refer A 1.5
Attribute details of product
A 1.3
Document Total Details
1.1
Mandatory
Header for Annexure A 1.3: Document Total
Details
Sr. No.
Parameter Name
Cardinality
Description
Whether mandatory or optional
Field Specifications
Sample Value
Explanatory Notes
A.1.3.1
Taxable Value Total
1.1
Total Taxable Value
Mandatory
Number (Max length: 14,2)
768439.35
This is the sum of the taxable values of all the
items in the document.
A.1.3.2
IGST Amt Total
0.1
Total IGST Amount
Optional
Number (Max length : 14,2)
265.50
Total IGST amount for the 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'
A.1.3.3
CGST Am Total
0.1
Total CGST Amount
Optional
Number (Max length: 14,2)
65.45
Total CGST amount for the invoice.Appropriate
taxes based on rule will be applicable.For example, either
of CGST & SGST/UTGST or IGST will be mandatory.As this
is conditional mandatory, it is marked as 'optional'
A.1.3.4
SGST UTGST Amt Total
0.1
Total SGST/UTGST Amount
Optional
Number (Max length : 14,2)
65.45
Total SGST/UTGST
amount for the invoice.
Appropriate taxes
based on rule will be applicable. For example, either of CGST &
SGST/UTGST or IGST will be mandatory.
As it is conditional
mandatory, it is marked as 'optional'
A.1.3.5
Comp Cess Amt Total
0.1
Total Compensation Cess Amount
Optional
Number (Max length : 14,2)
24.95
Total GST Compensation Cess amount for the
invoice(advalorem as well as non-ad valorem)
A.1.3.6
State Cess Amt Total
0.1
Total State Cess Amount
Optional
Number (Max length : 14,2)
5.45
Total State cess amount for the invoice(ad
valorem as well as non-ad valorem)
A.1.3.7
Discount Amt Invoice Level
0.1
Invoice Level Discount Amount
Optional
Number (Max length: 14,2)
100.00
This is Discount Amount, if any, applicable on
total invoice value
A.1.3.8
Other Charges Invoice Level
0.1
Other Charges (Invoice Level)
Optional
Number(Max length: 14,2)
200.00
This is Other charges, if any, applicable on
total invoice value
A.1.3.9
Round Off Amount
0.1
Round Off Amount
Optional
Number (Max length: 2,2)
31.21
This is round off amount of total invoice value
A.1.3.10
Total Invoice Value INR
1.1
Total Invoice Value in INR
Mandatory
Number (Max length: 14,2)
745249678.50
The total value of invoice including taxes/GST
and rounded to two decimals maximum.
A.1.3.11
Total Invoice Value_FCNR
0.1
Total Invoice Value in FCNR
Optional
Number (Max length: 14,2)
$5729.65
The total value of invoice in Additional
Currency
A.1.3.12
Paid Amount
0.1
Paid Amount
Optional
Number (Max length:14,2)
8463.50
The amount, if any, which has been paid in
advance. It must be rounded to maximum 2 decimals.
A.1.3.13
Amount Due
0.1
Amount Due
Optional
Number (Max length:14,2)
98789.50
The outstanding amount due for payment. It must
be rounded to maximum 2 decimals.
A 1.4
Batch Details
0.1
Optional
Header for Annexure A 1.4: Batch Details
Sr. No.
Parameter Name
Cardinality
Description
Whether mandatory or optional
Field Specifications
Sample Value
Explanatory Notes
A.1.4.1
Batch Number
1.1
Batch Number
Mandatory
String (Max Length: 20)
673927
Certain set of manufacturers may mention batch
number details.(This field is mandatory only if this
section is selected)
A.1.4.2
Batch Expiry Date
0.1
Batch Expiry Date
Optional
String (DD/MM/YYYY)
21/11/2019
Expiry Date of the Batch, if any
A.1.4.3
Warranty Date
0.1
Warranty Date
Optional
String (DD/MM/YYYY)
21/11/2019
Warranty date for the Item, if any.
A 1.5
Attribute Details of Item
0.n
Optional
Header for Annexure A 1.5: Attribute Details
of Item
Sr. No.
Parameter Name
Cardinality
Description
Whether mandatory or optional
Field Specifications
Sample Value
Explanatory Notes
A.1.5.1
Attribute Name
0.1
Attribute Name
Optional
String (Max Length: 100)
Colour
Attribute Name of the item.
A.1.5.2
Attribute Value
0.1
Attribute Value
Optional
String (Max Length: 100)
Red, green, etc.
Attribute Value of item.
[Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).][Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).][Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]