1st Amendment rules 2020

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 21 Maagh, 1941(S) Ranchi, Monday, 10th February, 2020 COMMERCIAL TAXES DEPARTMENT Notification No. 02/2020 – State Tax S.O. No. 11 Dated. 10th February, 2020- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to be effective from the 1st day of January, 2. In the Jharkhand Goods and Services Tax Rules, 2017 (here in after referred to as the said rules), in rule (a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted; (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted. 3. In the said rules, in FORM REG-01,in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- No. 95 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 “ 12. Are you applying for registration as a SEZ Unit? Yes No (i) Select name of SEZ number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 4. In the said rules, in FORM GSTR-3A,- (a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted; (b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the following serial number shall be inserted, namely:- “5. This is a system generated notice and does not require signature.”; (c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted; (d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:- “5. This is a system generated notice and does not require signature.”. 5. In the said rules, for Form INV-01, the following form shall be substituted, namely:- Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 3 “Note: Cardinality means occurence of field in the schema. Below are the meaning of various symbols used in this column: 0..1 : It means this item is optional and even if mentioned can not be repeated 1..1: It means this item is mandatory and can be mentioned only once. 1..n: It means this item is mandatory and can be repeated more than once 0..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice references. (See rules 48) S No Technical Field name Cardina lity Small Description of the field Is it Mandatory on invoice? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field 0 Version 1..1 Version number Mandatory string(Max 1.0 It is the version of schema. It will be used to keep track of version of Invoice specification. 1 IRN 0..1 Invoice Reference Number Mandatory string(Max 649b01ft This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E- Invoice system will generate it and respond back to registration request. In case the application sends this number then e-Invoice system will validate it registers the same number against this invoice. Invoice will be valid once it has this number and it is registered on E- invoice system. de 1..1 Code for Invoice type Mandatory string(Max This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional. Detailed JSON schema will mention these details later. 1..1 Sub_Code for Invoice type Mandatory Drop Down Regular / Credit Note / Debit Note Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice Num 1..1 Invoice number Mandatory string(Max Sa/1/2019 It will be as per the specifications prescribed for invoice number under the CGST/SGST Rules. 5 Invoice Date 1..1 Invoice Date Mandatory string 21/7/2019 The date when the Invoice was issued. Format 1..1 Currency code Optional string(Max USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reverse charge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge 0..1 Optional 1..1 Invoice period start date Mandatory (if this section is selected or used) string 1..1 Invoice Period End date Mandatory (if this section is selected or used) string Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 11 Order and Sales Order Reference 0..1 Optional 12 Preceding Invoice Reference 0..n 1..1 Detail of Base Invoice which is being amended by subsequent document Mandatory (if this section is selected or used) Sa/1/2019 This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents required under GST 1.1 Invoice reference Optional string(Max KOL01 This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre. 1..1 Date of Invoice Mandatory (if this section is selected or used) string 16 Other References 0..1 Terms reference Optional string(Max CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. Reference 0..1 Lot / Batch Reference Optional string(Max TENDERJAN This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or Tender nce 0..1 Contract Number Optional string(Max This reference is kept for mentioning contract number if supplies are made under any specific Contract nce 0..1 Any other reference Optional string(Max EXT23222 An additional field for provision of any additional reference number for such supply. ce 0..1 Project Reference Optional string(Max PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project 22 Ref Num 0..1 Buyer’s PO Reference number Optional string(Max Vendor PO /1 23 RefDate 0..1 Buyer’s PO Reference date Optional string 24 Supplier Information 1..1 Mandatory A group of business terms providing information about the Supplier. Name Mandatory string(Max The Institute of Chartered Accountants of India Name as appearing in PAN of the Supplier 0..1 Trade Name of Supplier Optional string(Max ICAI A name by which the Supplier is known, other than Supplier’s name (also known as Business name). TIN 1..1 GSTIN of the Supplier Mandatory Alphanumeric with 15 characters 9C1ZO GSTIN of the supplier 1..1 Supplier’s Mandatory string(Max Vasanth Nagar Address of the Supplier 0..1 Supplier’s address Optional string(Max Bangalore City of the Supplier Optional string(Max Bangalore City of the Supplier Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 5 e Karnataka State of the Supplier ode 1..1 PIN code Mandatory string(Max 560087 PIN code of the Supplier ne 9999999999 10 Digit Contact number of the Supplier il com Email id of the Supplier. 35 Buyer Information 1..1 Mandatory Header for Buyer information name Mandatory string(Max Adarsha It will be legal name of buyer 1..1 Buyer’s Legal name Mandatory string(Max Adarsha It will be Trade Name of buyer N 2C1ZD GSTIN of the Buyer 29 Place of supply code of Supply ess1 Address Address of the Buyer ess2 Address Address of the Buyer Bangalore State of the Buyer de 1..1 PIN code Mandatory string(Max 560002 PIN code of the Buyer e 0..1 Phone number Optional string(Max 080 2223323 contact number of the Buyer om Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. 46 Payee Information (Seller payment information) 0..1 optional Header for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier Name of the person to whom payment is to be made 1..1 Account Number Mandatory string(Max Account number of Payee 49 Mode of Payment 1..1 Payment mode Mandatory string(Max rect Transfer Cash/Credit/Direct Transfer 50 IFSC 1..1 Indian Financial System Code (IFSC Code) Mandatory string(Max A group of business terms to specify Branch of Payee Terms of Payment with the recipient if to be provided ction 0..1 Payment Instruction Optional string(Max A group of business terms providing information about the payment. Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 A group of business terms to specify credit transfer payments. A group of business terms to specify a direct debit. 55 Credit Days 0..1 Due date of Credit Optional Numeric (Min length:1 Max 30-11-2019 The date when the payment is due. Format "DD-MM- mation 1..1 Mandatory A group of business terms providing information about where and when the goods and services invoiced are delivered. 57 Dispatch From Details 1..1 DISPATCH from details Mandatory Refer A 1.1 GSTIN Optional string(Max Mention GSTIN of E commerce operator if supply is made through him 29 Mention Place of Supply if supply is made through E- Commerce Operator 60 Invoice Item Details 1..n Mandatory 61 List {items} Items Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced. 62 Document Total 1..1 Mandatory 63 Total Details 1..1 Bill Total Details Mandatory Refer A 1.3 Descriptive note may be provided Amount Mandatory Decimal When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. nt 0..1 Item level net amount optional Decimal Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. 0..1 total discount optional Decimal Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. evel 0..1 total other charges optional Decimal Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. 68 Pre Tax Details Break up of the tax rate at invoice level Optional Refer A 1.3 The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals. 69 Paid_amount 1..1 Paid amount Mandatory Decimal The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals. 1..1 Payment Due Mandatory Decimal The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. 71 Extra Information 0..1 Optional Custom, VAT eyc. Mandatory string(Ma etc.. Mandatory element. Use “GST” x New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole. Such as the reason for any correction or assignment note in case the invoice has been factored. Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 7 ents 0..n optional 0..1 Supporting document URLs optional string(Ma x A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). ents 0..1 Supporting document in base64 format. optional string(Ma x A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). s 0..1 Total Value of allowances and charges at invoice level optional Decimal A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. 78 Eway Bill Details 0..1 Optional 79 Transporter ID 1..1 Transporter Id Optional Alphanum eric with characters O 80 Trans Mode 1..1 Mode of transportation Road / Rail / Air / Ship Drop Down - Fixed 81 Trans Distance 1..1 Distance of transportation Decimal 82 Transporter Name x SPURTHI R 83 Trans Doc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road 84 Trans Doc Date 0..1 Transporter Doc Date string 85 Vehicle No 1..1 Vehicle No Optional string(Ma x KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Detials 0..1 Mandatory of the Document DSC KEY Hash an optional field since it is signed by the GSTN Portal also and data travels through secured platform A 1.0 Ship To Details S No Parameter Name Description Field Specificat ions Sample Value Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 1 Shipping 1..1 Shipping Mandatory string(Ma x Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 1 Shipping 1..1 Shipping Mandatory string(Ma x Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 2 Shipping 1..1 Shipping Mandatory string(Ma x 36AABCT2223L1ZF A group of business terms providing information about the address to which goods and services invoiced were or are delivered. ess1 Mandatory string(Ma x Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. ess2 Optional string(Ma x Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 5 Shipping 0..1 Shipping Optional string(Ma x Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 6 Shipping 1..1 Shipping Mandatory string(Ma 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 7 Shippint x Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 8 Subsupply Type Supply Type Mandatory String(Ma work A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 9 Transaction Mode Transacion Mode Mandatory String(Ma Regula/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 1.1 Dispatch From Details S No Parameter Name Description Field Specifications Sample Value e 1..1 Company_Name Mandato ry ICAI Details of person and address wherefrom goods are dispatched. ry Vasanth Nagar Details of person and address wherefrom goods are dispatched. Millers Road Details of person and address wherefrom goods are dispatched. 3 City 1..1 Place Optional string(Max Bangalore Details of person and address wherefrom goods are dispatched. 4 State 1..1 State Mandato ry Karnataka Details of person and address wherefrom goods are dispatched. 5 Pin code 1..1 Pin code Mandato ry 560087 Details of person and address wherefrom goods are dispatched. A 1.2 Item Details 1..n S No Parameter Name Description Field Specifications Sample Value 1 SLNO 1..1 Serial Number Mandato ry int 1,2,3 2 Item Description 0..1 Item description optional string(Max Mobile The identification scheme identifier of the Item classification identifier 3 IS Service 0..1 IS Service Optional Character Y/N Specify whether supply is that of Services or not Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 9 1122 A code for classifying the item by its type or nature. 5 Batch 0..1 ... Optional Refer A 1.3.1 galaxy Batch number details are important to be mentioned for certain set of manufacturers 6 Barcode 0..1 Item Bar cde Optional string(length:3 b123 Barcoding if to be provided need to be specified 7 Quantity 1..1 Quantity Mandato ry Decimal 10 The quantity of items (goods or services) that is charged in the Invoice line. 8 Free Qty 0..1 free quantity Optional Decimal 1 Detail of any FOC item 9 UQC 0..1 uom Optional string(Max Box The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an “X”, resulting in a 3 alphanumeric code when used as a unit of measure. 10 Rate 1..1 Item Rate per quantity Mandato ry Decimal 500.5 The number of item units to which the price applies. 11 Gross Amount 1..1 gross amount Optional Decimal 5000 The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative. 12 Discount Amount 0..1 discount amount Optional Decimal The total discount subtracted from the Item gross price to calculate the Item net price. 13 Pre Tax Amount 0..1 Pretax Optional Decimal 50 This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 Assesseeble Value 1..1 net amount Mandato ry Decimal 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mandato ry Decimal(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item. 16 Iamt 0..1 IGST Amount as per item Mandato ry Decimal(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons 17 C amt 0..1 CGST Amount as per item Mandato ry 18 S amt 0..1 SGST Amount as per item Mandato ry 19 Cs amt 0..1 CESS Amount as per item Optional Decimal(11,2) 65.00 20 State Cess Amt 0..1 State cess amount as per item Optional Decimal(11,2) 65.00 21 Other Charges 0..1 Other if any Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 0..1 Invoice line Net Amount Optional Decimal(11,2) The total amount of the Invoice line. The amount is “net” without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. eference 0..1 Reference to purchase order optional String (50) Reference of purchase order. 24 Item Total 1..1 net amount Optional Decimal 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country of item optional String(Max This is to specify item origin country like mobile phone sold in India could be manufactured in China. 26 Serial No Details 0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details 1..1 Mandat ory S No Parameter Name Description Field Specifications Sample Value 1 IGST Value 0..1 IGST Amount as per invoice Optional Decimal(11,2) Appropriate taxes based on the provisions of the GST Act and Rules will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to optional has been mentioned against all taxes. 2 CGST Value 0..1 CGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 3 SGST Value 0..1 SGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 6 Rate 0..1 Tax Rate Optional Decimal(11,2) Tax Rate 7 Freight 0..1 Charges Optional Decimal(11,2) 8 Insurance 0..1 Charges Optional Decimal(11,2) 9 Packaging and Forwarding charges Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. 11 Round off 0..1 Round off value Optional Decimal(11,2) The amount to be added to the invoice total to round off to the amount to be paid. Must be rounded off to maximum 2 12 Total Invoice Value 1..1 Total amount Mandato ry Decimal(11,2) The total amount of the Invoice with GST. Must be rounded off to maximum 2 A 1.3.1 Batch Details S No Parameter Name Description Field Specifications Sample Value Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 11 By the order of the Governor of Jharkhand (Sukhdeo Singh) Additional Chief Secretary Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017 and last amended vide notification No. 75/2019 - State Tax, dated the 10th February, 2020, published vide S.O. No.-9 dated the 10th February, 2020 1 Batch Name 1..1 Batch Mandato ry Batch number details are important and to be mentioned for certain set of manufacturers 2 Batch Expiry Date 0..1 Expiry Date optional string YY) Expiry Date of the Batch 3 Warranty Date 0..1 Warranty Date Optional string YY) Warranty Date of the ITEM A 1.3.2 Serial Number Details S No Parameter Name Description Field Specifications Sample Value 1 Serial Number 1..1 Serial Number in case of each item having unique number Optional string(Max 2 Other Detail1 0..1 other detail of serial number Optional string(Max 3 Other Detail2 0..1 other detail of serial number Optional string(Max A 1.3.3 Pre Tax Details S No Parameter Name Description Field Specifications Sample Value 1 Pretax Particulars Pretax Optional string(Max 2 TaxOn Pretax on gross amount or any other Optional Decimal(11,2) 0 3 Amount Amount Optional Decimal(11,2) 0 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 “Note: Cardinality means occurence of field in the schema. Below are the meaning of various symbols used in this column: 0..1 : It means this item is optional and even if mentioned can not be repeated 1..1: It means this item is mandatory and can be mentioned only once. 1..n: It means this item is mandatory and can be repeated more than once 0..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice references. S No Technical Field name Cardina lity Small Description of the field Is it Mandatory on invoice? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field 0 Version 1..1 Version number Mandatory string(Max 1.0 It is the version of schema. It will be used to keep track of version of Invoice specification. 1 IRN 0..1 Invoice Reference Number Mandatory string(Max 649b01ft This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E- Invoice system will generate it and respond back to registration request. In case the application sends this number then e-Invoice system will validate it registers the same number against this invoice. Invoice will be valid once it has this number and it is registered on E- invoice system. de 1..1 Code for Invoice type Mandatory string(Max This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional. Detailed JSON schema will mention these details later. 1..1 Sub_Code for Invoice type Mandatory Drop Down Regular / Credit Note / Debit Note Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice Num 1..1 Invoice number Mandatory string(Max Sa/1/2019 It will be as per the specifications prescribed for invoice number under the CGST/SGST Rules. 5 Invoice Date 1..1 Invoice Date Mandatory string 21/7/2019 The date when the Invoice was issued. Format 1..1 Currency code Optional string(Max USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reverse charge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge 0..1 Optional 1..1 Invoice period start date Mandatory (if this section is selected or used) string 1..1 Invoice Period End date Mandatory (if this section is selected or used) string 11 Order and Sales Order Reference 0..1 Optional Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 12 Preceding Invoice Reference 0..n 1..1 Detail of Base Invoice which is being amended by subsequent document Mandatory (if this section is selected or used) Sa/1/2019 This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other documents required under GST 1.1 Invoice reference Optional string(Max KOL01 This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre. 1..1 Date of Invoice Mandatory (if this section is selected or used) string 16 Other References 0..1 Terms reference Optional string(Max CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. Reference 0..1 Lot / Batch Reference Optional string(Max TENDERJAN This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or Tender nce 0..1 Contract Number Optional string(Max This reference is kept for mentioning contract number if supplies are made under any specific Contract nce 0..1 Any other reference Optional string(Max EXT23222 An additional field for provision of any additional reference number for such supply. ce 0..1 Project Reference Optional string(Max PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project 22 Ref Num 0..1 Buyer’s PO Reference number Optional string(Max Vendor PO /1 23 RefDate 0..1 Buyer’s PO Reference date Optional string 24 Supplier Information 1..1 Mandatory A group of business terms providing information about the Supplier. Name Mandatory string(Max The Institute of Chartered Accountants of India Name as appearing in PAN of the Supplier 0..1 Trade Name of Supplier Optional string(Max ICAI A name by which the Supplier is known, other than Supplier’s name (also known as Business name). IN 1..1 GSTIN of the Supplier Mandatory Alphanumeric with 15 characters 9C1ZO GSTIN of the supplier 1..1 Supplier’s Mandatory string(Max Vasanth Nagar Address of the Supplier 0..1 Supplier’s address Optional string(Max Bangalore City of the Supplier Optional string(Max Bangalore City of the Supplier e Karnataka State of the Supplier ode 1..1 PIN code Mandatory string(Max 560087 PIN code of the Supplier ne 9999999999 10 Digit Contact number of the Supplier Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 il com Email id of the Supplier. 35 Buyer Information 1..1 Mandatory Header for Buyer information name Mandatory string(Max Adarsha It will be legal name of buyer 1..1 Buyer’s Legal name Mandatory string(Max Adarsha It will be Trade Name of buyer N 2C1ZD GSTIN of the Buyer 29 Place of supply code of Supply ss1 Address Address of the Buyer ss2 Address Address of the Buyer Bangalore State of the Buyer de 1..1 PIN code Mandatory string(Max 560002 PIN code of the Buyer 080 2223323 contact number of the Buyer om Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. 46 Payee Information (Seller payment information) 0..1 optional Header for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier Name of the person to whom payment is to be made 1..1 Account Number Mandatory string(Max Account number of Payee 49 Mode of Payment 1..1 Payment mode Mandatory string(Max rect Transfer Cash/Credit/Direct Transfer 50 IFSC 1..1 Indian Financial System Code (IFSC Code) Mandatory string(Max A group of business terms to specify Branch of Payee Terms of Payment with the recipient if to be provided tion 0..1 Payment Instruction Optional string(Max A group of business terms providing information about the payment. A group of business terms to specify credit transfer payments. A group of business terms to specify a direct debit. 55 Credit Days 0..1 Due date of Credit Optional Numeric (Min length:1 Max 30-11-2019 The date when the payment is due. Format "DD-MM- mation 1..1 Mandatory A group of business terms providing information about where and when the goods and services invoiced are delivered. 57 Dispatch From Details 1..1 DISPATCH from details Mandatory Refer A 1.1 GSTIN Optional string(Max Mention GSTIN of E commerce operator if supply is made through him Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 29 Mention Place of Supply if supply is made through E- Commerce Operator 60 Invoice Item Details 1..n Mandatory 61 List {items} Items Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced. 62 Document Total 1..1 Mandatory 63 Total Details 1..1 Bill Total Details Mandatory Refer A 1.3 Descriptive note may be provided 64 Tax_Total 1..1 Total Tax Amount Mandatory Decimal When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. nt 0..1 Item level net amount optional Decimal Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. 0..1 total discount optional Decimal Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. evel 0..1 total other charges optional Decimal Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. 68 Pre Tax Details Break up of the tax rate at invoice level Optional Refer A 1.3 The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals. 69 Paid_amount 1..1 Paid amount Mandatory Decimal The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals. 1..1 Payment Due Mandatory Decimal The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. 71 Extra Information 0..1 Optional Custom, VAT eyc. Mandatory string(Ma etc.. Mandatory element. Use “GST” x New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole. Such as the reason for any correction or assignment note in case the invoice has been factored. ents 0..n optional 0..1 Supporting document URLs optional string(Ma x A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). nts 0..1 Supporting document in base64 format. optional string(Ma x A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). s 0..1 Total Value of allowances and charges at invoice level optional Decimal A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 78 Eway Bill Details 0..1 Optional 79 Transporter ID 1..1 Transporter Id Optional Alphanum eric with characters O 80 Trans Mode 1..1 Mode of transportation Road / Rail / Air / Ship Drop Down - Fixed 81 Trans Distance 1..1 Distance of transportation Decimal 82 Transporter Name x SPURTHI R 83 Trans Doc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road 84 Trans Doc Date 0..1 Transporter Doc Date string 85 Vehicle No 1..1 Vehicle No Optional string(Ma x KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Detials 0..1 Mandatory of the Document DSC KEY Hash an optional field since it is signed by the GSTN Portal also and data travels through secured platform A 1.0 Ship To Details S No Parameter Name Description Field Specificat ions Sample Value 1 Shipping 1..1 Shipping Mandatory string(Ma x Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 1 Shipping 1..1 Shipping Mandatory string(Ma x Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 2 Shipping 1..1 Shipping Mandatory string(Ma x 36AABCT2223L1ZF A group of business terms providing information about the address to which goods and services invoiced were or are delivered. ess1 Mandatory string(Ma x Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. ess2 Optional string(Ma x Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 5 Shipping 0..1 Shipping Optional string(Ma x Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 6 Shipping 1..1 Shipping Mandatory string(Ma 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 7 Shippint x Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 8 Subsupply Type Supply Type Mandatory String(Ma work A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 9 Transaction Mode Transacion Mode Mandatory String(Ma Regula/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 1.1 Dispatch From Details S No Parameter Name Description Field Specifications Sample Value ry ICAI Details of person and address wherefrom goods are dispatched. ry Vasanth Nagar Details of person and address wherefrom goods are dispatched. Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 Millers Road Details of person and address wherefrom goods are dispatched. 3 City 1..1 Place Optional string(Max Bangalore Details of person and address wherefrom goods are dispatched. 4 State 1..1 State Mandato ry Karnataka Details of person and address wherefrom goods are dispatched. 5 Pin code 1..1 Pin code Mandato ry 560087 Details of person and address wherefrom goods are dispatched. A 1.2 Item Details 1..n S No Parameter Name Description Field Specifications Sample Value 1 SLNO 1..1 Serial Number Mandato ry int 1,2,3 2 Item Description 0..1 Item description optional string(Max Mobile The identification scheme identifier of the Item classification identifier 3 IS Service 0..1 IS Service Optional Character Y/N Specify whether supply is that of Services or not 1122 A code for classifying the item by its type or nature. 5 Batch 0..1 ... Optional Refer A 1.3.1 galaxy Batch number details are important to be mentioned for certain set of manufacturers 6 Barcode 0..1 Item Bar cde Optional string(length:3 b123 Barcoding if to be provided need to be specified 7 Quantity 1..1 Quantity Mandato ry Decimal 10 The quantity of items (goods or services) that is charged in the Invoice line. 8 Free Qty 0..1 free quantity Optional Decimal 1 Detail of any FOC item 9 UQC 0..1 uom Optional string(Max Box The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an “X”, resulting in a 3 alphanumeric code when used as a unit of measure. 10 Rate 1..1 Item Rate per quantity Mandato ry Decimal 500.5 The number of item units to which the price applies. 11 Gross Amount 1..1 gross amount Optional Decimal 5000 The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative. 12 Discount Amount 0..1 discount amount Optional Decimal The total discount subtracted from the Item gross price to calculate the Item net price. 13 Pre Tax Amount 0..1 Pretax Optional Decimal 50 This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 Assesseeble Value 1..1 net amount Mandato ry Decimal 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mandato ry Decimal(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item. 16 Iamt 0..1 IGST Amount as per item Mandato ry Decimal(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 17 C amt 0..1 CGST Amount as per item Mandato ry 18 S amt 0..1 SGST Amount as per item Mandato ry 19 Cs amt 0..1 CESS Amount as per item Optional Decimal(11,2) 65.00 20 State Cess Amt 0..1 State cess amount as per item Optional Decimal(11,2) 65.00 21 Other Charges 0..1 Other if any Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. 0..1 Invoice line Net Amount Optional Decimal(11,2) The total amount of the Invoice line. The amount is “net” without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. ference 0..1 Reference to purchase order optional String (50) Reference of purchase order. 24 Item Total 1..1 net amount Optional Decimal 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country of item optional String(Max This is to specify item origin country like mobile phone sold in India could be manufactured in China. 26 Serial No Details 0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details 1..1 Mandat ory S No Parameter Name Description Field Specifications Sample Value 1 IGST Value 0..1 IGST Amount as per invoice Optional Decimal(11,2) Appropriate taxes based on the provisions of the GST Act and Rules will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to optional has been mentioned against all taxes. 2 CGST Value 0..1 CGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 3 SGST Value 0..1 SGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 5 StateCessValue 0..1 State cess Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 6 Rate 0..1 Tax Rate Optional Decimal(11,2) Tax Rate 7 Freight 0..1 Charges Optional Decimal(11,2) 8 Insurance 0..1 Charges Optional Decimal(11,2) 9 Packaging and Forwarding charges Optional Decimal(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. 11 Round off 0..1 Round off value Optional Decimal(11,2) The amount to be added to the invoice total to round off to the amount to be paid. Must be rounded off to maximum 2 12 Total Invoice Value 1..1 Total amount Mandato ry Decimal(11,2) The total amount of the Invoice with GST. Must be rounded off to maximum 2 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 A 1.3.1 Batch Details S No Parameter Name Description Field Specifications Sample Value 1 Batch Name 1..1 Batch Mandato ry Batch number details are important and to be mentioned for certain set of manufacturers 2 Batch Expiry Date 0..1 Expiry Date optional string YY) Expiry Date of the Batch 3 Warranty Date 0..1 Warranty Date Optional string YY) Warranty Date of the ITEM A 1.3.2 Serial Number Details S No Parameter Name Description Field Specifications Sample Value 1 Serial Number 1..1 Serial Number in case of each item having unique number Optional string(Max 2 Other Detail1 0..1 other detail of serial number Optional string(Max 3 Other Detail2 0..1 other detail of serial number Optional string(Max A 1.3.3 Pre Tax Details S No Parameter Name Description Field Specifications Sample Value 1 Pretax Particulars Pretax Optional string(Max 2 TaxOn Pretax on gross amount or any other Optional Decimal(11,2) 0 3 Amount Amount Optional Decimal(11,2) 0