FORM GST INV – 1]1]2]3

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..1: It 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

¹ Substituted vide Notf. No. 12/2018-CT dt.07.03.2018. Note: Earlier FORMS were notified vide Notf. No. 27/2017-CT dt.30.08.2017, and amended vide Notfn. No. 3/2018-CT dt.23.01.2018.
² Substituted vide Notf. No. 02/2020-CT dt. 01.01.2020
³ Substituted vide Notification No. 60/2020-CT dated 30.07.2020

1.0

Version

1.1

Version Number

Mandatory

String (Max. Length :6)

1.1

This is version of the einvoice 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)

a5c12dca80e7433217……ba4013750f2046f229

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/SEZWOP/EXP WP/EXPWOP/DEXP

This will be the code to identify type of supply. B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment

							DEXP: Deemed Export
1.3	Document Type_ Code	1..1	Code for Document Type	Mandatory	Enumerated List	INV / CRN / DBN	Type of Document: INV for Invoice, CRN for Credit Note, DBN for Debit note.
1.4	Document Num	1..1	Document Number	Mandatory	String (Max Length:16)	Sa/1/20219	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 under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ

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_ Suppl ier_and_Re cipient_loc ated_in_sa me_ 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 _Period	0..1		Optiona l			Header for Document Period
2.1	Document_ Period_Star t _Date	1..1	Document Period Start Date	Mandato ry	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	Mandato ry	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)	21/07/20 19	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)	KOLO1	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 lengthh: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_	0..1	Tender or Lot	Optional	String (Max	TENDERJ	This reference is kept for
	Lot_Reference		Reference		length:20)	AN2020	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)	CONT2307 2019	This reference is kept for mentioning contract number, if supplies are made under any specific Contract
3.2.5	External_R eference	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)	PJTCODE 01	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_D ate	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_L egal_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_T rade_ 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)	29AADFV 7589C1ZX	GSTIN of the Supplier
4.4	Supplier_ Address1	1..1	Supplier Address 1	Mandatory	String (Max length:100)	1-23120, Flat No. 3,	Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.)

						Nalanda Apartment s, MG Road, Vasanth Nagar
4.5	Supplier_ Address2	0..1	Supplier Address 2	Optional	String (Max length:100)	1-23120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar	Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any
4.6	Supplier_Pl ace	1..1	Supplier Place	Mandatory	String (Max length:50)	Bangalore	Location of the Supplier (City/Town/Village)
4.7	Supplier_St ate_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 https://www.icegate.gov.i n/Webappl/STATE_ENQ
4.8	Supplier_Pi ncode	1..1	Supplier PIN Code	Mandato ry	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_E mail	0..1	Supplier email	Optional	String (Max length:100)	supplier@ abc.com	e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern

5.	Recipient Informatio n	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)	29ABCCR 1832C1ZX , URP	GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons
5.4	Place_Of_S upply_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 https://www.icegate.gov.i n/Webappl/STATE_ENQ
5.5	Recipient_ Address1	1..1	Recipient Address 1	Mandatory	String (Max length:100)	1-23120, Flat No. 3, Nalanda Apartment s, 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)	#1-23120, Flat No. 3, Nalanda Apartment s, 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 https://www.icegate.gov.i n/Webappl/STATE_ENQ
5.9	Recipient _Pincode	0..1	Recipient PIN Code	Optional	Number (Length: 6)	560002	PIN code of the Recipient locality. In case of export, Pin code need not be mentioned
5.10	Country_C ode_of_Ex port	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 https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ

5.11	Recipient_ Phone	0..1	Recipient Phone	Optional	String (Max length:12)	0802223323	Contact number of the Recipient
5.12	Recipient_e mail_ID	0..1	Recipient email ID	Optional	String (Max length:100)	billing@x yz.com	e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern
6.	Payee Informatio n	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_Name	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 Transfe	Mode of Payment: Cash/Credit/Direct Transfer etc.

6.4	Bank _Branch_C ode	0..1	Bank Branch Code	Optional	String (Max length:11)	SBIN9876 543	Indian Financial System Code (IFSC) of Payee‘s Bank Branch
6.5	Payment_T erms	0..1	Payment Terms	Optional	String (Max length:100)	Text	Terms of Payment, if any, with the Recipient can be provided.
6.6	Payment_I nstruction	0..1	Payment Instruction	Optional	String (Max length:100)	Text	Instruction, if any, regarding payment can be provided
6.7	Credit_Tra nsfer_Terms	0..1	Credit Transfer Terms	Optional	String (Max length:100)	Text	Terms to specify credit transfer payments.

6.8	Direct_Deb it_Terms	0..1	Direct Debit Terms	Optional	String (Ma x length:100)	Text	Terms, if any, to specify a direct debit.
6.9	Credit_Day s	0..1	Credit Days	Optional	Numeric (Max length:4)	30	Number of days within which payment is due.
7.	Delivery_I nformatio n	0..1		Optional			Header for Delivery Information
7.1	Ship_To_D etails	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_Deta ils	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_Deta ils	1..1	Document Total Details	Mandatory	Refer A 1.3		Details of document total including taxes.
10.	Extra Informatio n	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: https://www.icegate.gov. in/Webappl/LOCATION _ENQ Non-EDI Port Codes: https://www.icegate.gov. in/Webappl/nonlocation _det_all.jsp
10.4	Shipping_B ill_Numbe	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_B ill_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_Dut y_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_C an_Opt_Re fund	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_GS TIN	0..1	e-Commerce Operator‘s GSTIN	Optional	String (Length: 15)	29ABCCR1 832C1CX	GSTIN of e-commerce operator, if supply is made through him/her.
11.	Additional _Supporti ng_Docum ents	0..n		Optiona l			Header for Additional Supporting Documents
11.1	Additional_ Supporting _Document s_ URL	0..1	Additional Supporting Documents URL	Optional	String (Max length: 100)	http://www.x yz.com/abc	This is to enter URL reference of additional supporting documents, if any
11.2	Additional_ Supporting _Document s_base64	0..1	Additional Sup porting Document in base64	Optional	String (Max length: 1000)	Base 64 encoded Document	This is to add any additional document in PDF/Microsoft Word in Base64 encoded format.

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, tradespecific 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)	29AADFV75 89C1ZO	Registration / Enrolment Number of the transporter (This field is required if Part-A of E-waybill has to be generated)
12.2	Trans_Mod e	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 Porta 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 nce	1..1	Distance of Transportation	Mandato ry	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)	KA12KA123 4 or KA12K1234 or KA123456 or KAR1234	Vehicle Registration Number (This field is mandatory if mode of Transport is Road)
12.8	Vehicle_Ty pe	0..1	Vehicle Type	Optional	Enumeration List	O / R	To mention nature of 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 Details	0..1		Optional			Header for Annexure A 1.0:Ship To Details

Sr. No.	Parameter Name	Cardi nality	Description	Whethe r optional or mandat ory	Field Specifications	Sample value	Explanatory Notes
A.1.0.1	ShipTo_Le gal_Name	1..1	Ship To Legal Name	Mandato ry	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	ShipTo_Tra de_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_GS TIN	0..1	Ship To GSTIN	Optional	String (Length: 15)	36AABCT2223L1ZF	GSTIN of the entity to whom the supplies are shipped to.
A.1.0.4	ShipTo_Ad dress1	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	ShipTo_Ad dress2	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	ShipTo_Pla ce	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	ShipTo_Pin code	1..1	Ship To Pincode	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_St ate_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 https://www.icegate.gov. in/Webappl/STATE_ENQ (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	Cardi nality	Description	Whethe r mandat ory or optional	Field Specific ations	Sample Value	Explanatory Notes
A.1.1.1	DispatchFr om_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 Fr om_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	DispatchFr om_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	DispatchFr om_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

DispatchFr om_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 https://www.icegate.gov. in/Webappl/STATE_EN Q (This field is mandatory only if this section is selected)

A.1.1.6	DispatchFr om_Pincode	1..1	Dispatch FromPincode	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	Cardi nality	Description	Whethe r mandat ory 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_Descr iption	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 A1.4		Some manufacturers may mention batch details (in Section A 1.4)
A.1.2.6	Barcode	0..1	Barcode	Optional	String (Max length: 30)	b123	Barcode, 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_M easurement	0..1	Unit of Measurement	Optional	String (Max length: 8)	Box	The Unit of Measurement (UOM), if any, applicable on invoiced goods.
A.1.2.10	Item_Price	1..1	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_V alue	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_Taxab le_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_UT GST 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 valorem Rate of GST Compensation Cess, applicable, if any

A1.2.20	Comp_Cess Amt Ad_Valore m	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_Valor em	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_v alorem	0..1	State Cess Rate, Ad Valorem	Optional	Number (Max length: 3,3)	1.5%	Ad valorem Rate 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_Valor em	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.)
A1.2.25	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_O rder_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_Cou ntry_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 https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ
A.1.2 .29	Unique_Se rial_Numb er	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_At tribute_Det ails	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	Cardi nality	Description	Wheth er manda tory or option al	Field Specific ations	Sample Value	Explanatory Notes
A.1.3.1	Taxable_V alue_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_UT GST_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_Ces s_Amt_Tot al	0..1	Total Compensation Cess Amount	Optional	Number (Max length : 14,2)	24.95	Total GST Compensation Cess amount for the invoice (ad valorem as well as nonad valorem)
A.1.3.6	State_Cess _Amt_Tota l	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_Invoi ce_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_Cha rges_Invoi ce_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_Invo ice_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_Invo ice_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_D ue_	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.
A1.4	Batch Details	0..1		Optional			Header for Annexure A 1.4:Batch Details
Sr. No.	Parameter Name	Cardi nality	Description	Wheth ermand atory or option al	Field Specific ations	Sample Value	Explanatory Notes

A.1.4.1	Batch_Nu mber	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_Exp iry_ 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	Cardi nality	Description	Wheth er mand atory or option al	Field Specific ations	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.‖.

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