Notification No. 60/2020 - Tax
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THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 17 Kartik, 1942 (S) Ranchi, Tuesday, 8 th December, 2020 COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO. 60/2020 – STATE TAX S.O. No. 84, Dated 07th December, 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, on the recommendations of the Council, 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 (Ninth Amendment) Rules, (2) They shall be deemed to be effective from the 30th July, 2020. 2. In the Jharkhand Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:- No. 620 2 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 (SEE RULE 48) FORMAT/SCHEMA FOR E-INVOICE Note 1:Cardinality means whether reporting of the item(s) is mandatory or optional as explained below: 0..1: It means that reporting of item is optional and when reported, the same cannot be repeated. 1..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 Schema (Version 1.1) Sr. No. Technical name of the field Cardin ality 0..n/ 1..n) Brief Description of the field Whether Mandator y/ Optional Technical Field Specification Sample Value of the field Explanatory Notes 1. Basic Details 1..1 Mandator y 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 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. Code 1..1 Code for Supply Type Mandatory Enumerated List This will be the code to identify type of supply. JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 P/DEXP 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..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. m 1..1 Document Number Mandatory String (Max Length:16) Sa/1/2019 This is as per relevant rule in te 1..1 Document Date Mandatory String 21/07/2019 The date on which the Invoice was 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 4 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 ge 0..1 Reverse Charge Optional Y Whether the tax liability payable is under Reverse Charge. 0..1 IGST Applicability despite Supplier and Recipient located in same 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 riod 0..1 Optional Header for Document Period 1..1 Document Period Start Date Mandatory String 21/07/2019 This is the start date of the period). (This field is mandatory only if this section is selected) iod_End_ Date 1..1 Document Period End Date Mandatory String 21/07/2019 This is the end date of the 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 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) ument_ Date 1..1 Date of Preceding Document Mandatory String Date of preceding JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 (This field is mandatory only if this section is selected) Reference 0..1 Other Reference Optional String (Maxlength: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 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. 0..1 Date of Receipt Advice Optional String 21/07/2019 Date of issue of receipt advice for advance. 0..1 Tender or Lot Reference Optional String (Max length:20) TENDERJAN This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. ence 0..1 Contract Reference This reference is kept for mentioning contract number, if supplies are made under any specific Contract rence 0..1 External Reference Optional String (Maxlength:20) EXT23222 An additional field for provision of any additional/external reference number for the supply. nce 0..1 Project Reference Optional String (Max PJTCODE01 This reference is kept for mentioning project number, if supplies are made under any specific project Number Optional String (Max Vendor PO /1 This is the reference number of Purchase Order Date Optional String 21/07/2019 This is the date of Purchase Order. 4. Supplier Information 1..1 Mandator y Header for Supplier Information 1..1 Supplier Legal Name Mandatory String (Max. length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier e_ Name 0..1 Trade Name of Supplier Optional String (Max ABC Traders A name by which the Supplier is known, i.e. Business Name, other than legal name STIN 1..1 GSTIN of Supplier 89C1ZX GSTIN of the Supplier 1..1 Supplier Address Mandatory String (Max Flat No. 3, Nalanda Apartments, MG Road, Address 1 of the Supplier Locality etc.) 6 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Vasanth Nagar 0..1 Supplier Address Optional String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2 of the Supplier Locality etc.), if any e 1..1 Supplier Place Mandatory String (Max length:50) Bangalore Location of the Supplier 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 ode 1..1 Supplier PIN Code Mandatory Number (Length: 6) 560087 PIN Code of the Supplier Locality one 0..1 Supplier Phone Optional String (Max length:12) 9999999999 Contact number of the Supplier l .com e-mail ID of the Supplier,as per REGEX (Regular Expressions) pattern 5. Recipient Information 1..1 Mandator y Header for Recipient Information 1..1 Recipient Legal Name Mandatory String (Max. Ltd. It will be legal name of recipient, as per PAN. Name Optional String (Max Adarsha It will be trade name of recipient, if available. TIN 1..1 GSTIN of Recipient 32C1ZX, URP GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons 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 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 1..1 Recipient Address Mandatory String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Recipient Locality etc.) 0..1 Recipient Address Optional String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2, if any, of the Recipient Locality etc.), if any ce 1..1 Recipient Place Mandatory String (Max Mysore Location of the Recipient 1..1 Recipient State Code Mandatory Enumerated List 29 Code/State Code of the Recipient. List published and updated from time to time at incode 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. 0..1 Country Code of Export Optional Enumerated List AN Code of country of export as per Customs EDI system. List published and updated from time to time at ne 0..1 Recipient Phone Optional String (Maxlength:12) 0802223323 Contact number of the Recipient 0..1 Recipient e-mail ID Optional String (Max com e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern 6. Payee Information 0..1 Optional Header for Payee Information 8 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 6.1 Payee_Name 0..1 Payee Name Optional String (Maxlength:100) Ramesh K Name of the person to whom payment is to be made ber 0..1 Payee Bank Account Number Optional String (Max Bank Account Number of Payee ment 0..1 Mode of Payment Optional String (Max Direct Transfer Mode of Transfer etc. 6.4 Bank 0..1 Bank Branch Code Optional String (Max Indian Financial System Code (IFSC) of Payee’s Bank Branch ms 0..1 Payment Terms Optional String (Max Text Terms of Payment, if any, with the Recipient can be provided. uction 0..1 Payment Instruction Optional String (Max Text Instruction, if any, regarding payment can be provided 0..1 Credit Transfer Terms Optional String (Max Text Terms to specify credit transfer payments. Terms 0..1 Direct Debit Terms Text Terms, if any, to specify a direct debit. 6.9 Credit_Days 0..1 Credit Days Optional Numeric (Max 30 Number of days within which payment is due. rmation 0..1 Optional Header for Delivery Information ils 0..1 Ship To Details Optional Refer A 1.0 Details of location to which the supply has to be delivered. 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 Man datory 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 Man datory Header for Document Total Details 1..1 Document Total Details Mandatory Refer A 1.3 Details of document total including taxes. 10. Extra Information 0..1 Option al Header for Extra Information JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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: 0..1 Shipping Bill Number Optional String (Max length: 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. 0..1 Shipping Bill Date Optional String(DD/M 03/12/2020 Date of Shipping Bill as per Indian Customs EDI System (ICES) 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) 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. N Operator’s GSTIN Optional String (Length: 15) 29ABCCR1832 C1CX GSTIN of e-commerce operator, if supply is made through him/her. ocuments 0..n Optional Header for Additional Supporting Documents 10 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 0..1 Additional Supporting Documents URL Optional String (Max length: 100) This is to enter URL reference of additional supporting documents, if any. pporting ting Document in Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. ormation 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 Option al C1ZO 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 Portal 1 for Road; 2 for Rail; 3 for Air; 4 for Ship (This field is required if Part-B of e-way bill is also to be generated) e 1..1 Distance of Transportation Mandatory Number (Max length: 200 Distance of Transportation (This field is mandatory only if this section is selected) ame 0..1 Transporter Name Optional String (Max length: 100) Sphurthi Transporters Name of the Transporter o. 0..1 Transport Document Number Optional String (Max length: As/34/746 Transport Document Number (This field is mandatory if mode of JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Transport is Rail or Air or Ship) te 0..1 Transport Document Date Optional String(DD/MM/YYY Y) 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) 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: 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 Cardin ality Description Whether optional or mandator y Field Specifications Sample Value Explanatory Notes A.1.0. 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. 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. N 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. ss1 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. ss2 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 12 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 A.1.0. ShipTo_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. e 1..1 Ship To Pincode Mandatory Number(Max length: 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. 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 Optional Header for Annexure A 1.1:Dispatch From Details Sr. No. Parameter Name Cardin ality Description Whether mandator y or optional Field Specific ations Sample Value Explanatory Notes A.1.1. Dispatch 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. 1..1 Dispatch From 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. 0..1 Dispatch From 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. Dispatch 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 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 this section is selected) A.1.1. Dispatch ode 1..1 Dispatch From State Code Mandatory Enumerated List 29 Code/State Code of the entity (as goods are dispatched. List published and updated from time to time at (This field is mandatory only if this section is selected) A.1.1. Dispatch 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) y Header for Annexure A 1.2:Item Details Sr. No. Parameter Name Cardin ality Description Whether mandator y or optional Field Specifications Sample Value Explanatory Notes A.1.2. Sl_No. 1..1 Serial Number Mandatory String (Max length: 6) 1,2,3 Serial number of the item A.1.2. ion 0..1 Item Description Optional String (Max length: 300) Mobile Description of the item A.1.2. Is_Service 1..1 Service Mandatory String (Length: 1) Y/N Specify whether supply is service or not. A.1.2. String (Max length: 8) 1122 To enter applicable HSN / SAC Code of Goods / Service A.1.2. Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch details (in Section A 1.4) A.1.2. Barcode 0..1 Barcode Optional String (Max length: 30) b123 Barcode, if any, of the item. A.1.2. Quantity 0..1 Quantity Optional Number (Max length: 10 The quantity of items to be mentioned in the invoice. This is mandatory only in case of goods. 14 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 A.1.2. Free_Qty 0..1 Free Quantity Optional Number (Max length: 99 Quantity of item(s), if any, given free of charge (FOC) A.1.2. urement 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. Item_Price 1..1 Item Price Mandatory Number (Max length : 12,3) 500.5 Price per unit item. A.1.2. t 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. 0..1 Item Discount Amount Optional Number (Max length: 12,2) 10.25 Discount amount, if any, for the item. A.1.2. e 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. 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. 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. 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 reported. A.1.2. (Max Length: 12,2) 650.00 Amount of CGST payable per item(rounded off to 2 decimals). JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. A.1.2. T Amt Amount Optional Number (Max length: 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. A1.2.1 m 0..1 Compensation Cess Rate, Optional Number (Max length:3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, if any A1.2.2 mt_ 0..1 Compensation 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) A1.2.2 Valorem 0..1 Compensation Cess Amount, 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.) A1.2.2 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 A1.2.2 m 0..1 State Cess Amount, ad valorem Optional Number (Max length: 12,2) (based on value of the item) A1.2.2 Valorem 0..1 State Cess Amount, nonad 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. 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. ence 0..1 Purchase Order Line Reference Optional String (Max length: 746/ABC/01 Reference of Purchase Order Line A.1.2. mt 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. 16 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 A.1.2. 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 Customs EDI system (ICES). List published and updated from time to time at A.1.2. 0..1 Unique Serial Number Optional String (Max length: 20) 553 Serial number, in case of each item having a unique number. A.1.2.3 0..n Optional Refer A 1.5 Attribute details of product A 1.3 Document Total Details Mandat ory Header for Annexure A Sr. No. Parameter Name Cardin ality Description Whether mandato ry or optional Field Specific ations Sample Value Explanatory Notes A.1.3. 1..1 Total Taxable Value Mandato ry 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. otal 0..1 Total IGST Amount Optional Number (Max length : 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. otal 0..1 Total CGST Amount Optional Number (Max length: 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 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 mandatory. As this is conditional mandatory, it is marked as ‘optional’ A.1.3. 0..1 Total Amount Optional Number (Max length : 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. 0..1 Total Compensation Cess Amount Optional Number (Max length : 24.95 Total GST Compensation Cess amount for the invoice (ad valorem as well as non-ad valorem) A.1.3. 0..1 Total State Cess Amount Optional Number (Max length : 5.45 Total State cess amount for the invoice (ad valorem as well as non-ad valorem) el 0..1 Invoice Level Discount Amount Optional Number (Max length: 100.00 This is Discount Amount, if any, applicable on total invoice value vel 0..1 Other Charges (Invoice Level) 200.00 This is Other charges, if any, applicable on total invoice value mount Round Off Amount Optional Number (Max length: 2,2) 31.21 This is round off amount of total invoice value A.1.3. 1..1 Total Invoice Value in INR Mandato ry Number (Max length: 745249678.50 The total value of invoice including taxes/GST and rounded to two decimals maximum. A.1.3. R 0..1 Total Invoice Value in FCNR Optional Number (Max length: $5729.65 The total value of invoice in Additional Currency A.1.3.1 Paid_Amount 0..1 Paid Amount Optional Number (Max 8463.50 The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. A.1.3.1 Amount_Due_ 0..1 Amount Due Optional Number (Max 98789.50 The outstanding amount due for payment. It must be rounded to maximum 2 decimals. A 1.4 Batch Details 0..1 Optiona l Header for Annexure A 1.4:Batch Details 18 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Sr. No. Parameter Name Cardin ality Description Whethe r mandat ory or optional Field Specific ations Sample Value Explanatory Notes A.1.4. r 1..1 Batch Number Mandato ry 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. _ Date 0..1 Batch Expiry Date Optional String 21/11/2019 Expiry Date of the Batch, if any A.1.4. e 0..1 Warranty Date Option al String 21/11/2019 Warranty date for the Item, if any. A 1.5 Attribute Details of Item 0..n Optiona l Header for Annexure A 1.5:Attribute Details of Item Sr. No. Parameter Name Cardin ality Description Whethe r mandat ory or optional Field Specific ations Sample Value Explanatory notes A.1.5. me 0..1 Attribute Name Optional String (Max Length: 100) Colour Attribute Name of the item. A.1.5. ue 0..1 Attribute Value Optional String (Max Length: 100) Red, green, etc. Attribute Value of item.”. By the order of the Governor of Jharkhand Vandana Dadel, Secretary, Commercial taxes Department 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. 58/2020 - State Tax, dated the 04th September, 2020, published vide S.O. No. 76, dated the 04th September, 2020. JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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 20 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Schema (Version 1.1) Sr. No. Technical name of the field Cardin ality 0..n/ 1..n) Brief Description of the field Whether Mandator y/ Optional Technical Field Specification Sample Value of the field Explanatory Notes 1. Basic Details 1..1 Mandator y 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 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. Code 1..1 Code for Supply Type Mandatory Enumerated List 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 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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. m 1..1 Document Number Mandatory String (Max Length:16) Sa/1/2019 This is as per relevant rule in te 21/07/2019 The date on which the Invoice was 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 ge 0..1 Reverse Charge Optional Y Whether the tax liability payable is under Reverse Charge. 0..1 IGST Applicability despite Supplier and Recipient located in same 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 riod 0..1 Optional Header for Document Period 1..1 Document Period Start Date Mandatory String 21/07/2019 This is the start date of the period). (This field is mandatory only if this 22 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 section is selected) iod_End_ Date 1..1 Document Period End Date Mandatory String 21/07/2019 This is the end date of the 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 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) ument_ Date 1..1 Date of Preceding Document Mandatory String Date of preceding (This field is mandatory only if this section is selected) Reference 0..1 Other Reference Optional String (Maxlength: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 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. 0..1 Date of Receipt Advice Optional String 21/07/2019 Date of issue of receipt advice for advance. 0..1 Tender or Lot Reference Optional String (Max length:20) TENDERJAN This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 ence 0..1 Contract Reference This reference is kept for mentioning contract number, if supplies are made under any specific Contract rence 0..1 External Reference Optional String (Maxlength:20) EXT23222 An additional field for provision of any additional/external reference number for the supply. nce 0..1 Project Reference Optional String (Max PJTCODE01 This reference is kept for mentioning project number, if supplies are made under any specific project Number Optional String (Max Vendor PO /1 This is the reference number of Purchase Order Date Optional String 21/07/2019 This is the date of Purchase Order. 4. Supplier Information 1..1 Mandator y Header for Supplier Information 1..1 Supplier Legal Name Mandatory String (Max. length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier e_ Name 0..1 Trade Name of Supplier Optional String (Max ABC Traders A name by which the Supplier is known, i.e. Business Name, other than legal name STIN 1..1 GSTIN of Supplier 89C1ZX GSTIN of the Supplier 1..1 Supplier Address Mandatory String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Supplier Locality etc.) 0..1 Supplier Address Optional String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2 of the Supplier Locality etc.), if any e 1..1 Supplier Place Mandatory String (Max length:50) Bangalore Location of the Supplier 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 24 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 ode 1..1 Supplier PIN Code Mandatory Number (Length: 6) 560087 PIN Code of the Supplier Locality one 0..1 Supplier Phone Optional String (Max length:12) 9999999999 Contact number of the Supplier l .com e-mail ID of the Supplier,as per REGEX (Regular Expressions) pattern 5. Recipient Information 1..1 Mandator y Header for Recipient Information 1..1 Recipient Legal Name Mandatory String (Max. Ltd. It will be legal name of recipient, as per PAN. 0..1 Recipient Trade Name Optional String (Max Adarsha It will be trade name of recipient, if available. TIN 1..1 GSTIN of Recipient 32C1ZX, URP GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons 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 1..1 Recipient Address Mandatory String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Recipient Locality etc.) 0..1 Recipient Address Optional String (Max Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2, if any, of the Recipient Locality etc.), if any ce 1..1 Recipient Place Mandatory String (Max Mysore Location of the Recipient JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 1..1 Recipient State Code Mandatory Enumerated List 29 Code/State Code of the Recipient. List published and updated from time to time at incode 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. 0..1 Country Code of Export Optional Enumerated List AN Code of country of export as per Customs EDI system. List published and updated from time to time at ne 0..1 Recipient Phone Optional String (Maxlength:12) 0802223323 Contact number of the Recipient 0..1 Recipient e-mail ID Optional String (Max com 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 (Maxlength:100) Ramesh K Name of the person to whom payment is to be made ber 0..1 Payee Bank Account Number Optional String (Max Bank Account Number of Payee ment 0..1 Mode of Payment Optional String (Max Direct Transfer Mode of Transfer etc. 6.4 Bank 0..1 Bank Branch Code Optional String (Max Indian Financial System Code (IFSC) of Payee’s Bank Branch ms 0..1 Payment Terms Optional String (Max Text Terms of Payment, if any, with the Recipient can be provided. uction 0..1 Payment Instruction Optional String (Max Text Instruction, if any, regarding payment can be provided 26 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 0..1 Credit Transfer Terms Optional String (Max Text Terms to specify credit transfer payments. Terms 0..1 Direct Debit Terms Text Terms, if any, to specify a direct debit. 6.9 Credit_Days 0..1 Credit Days Optional Numeric (Max 30 Number of days within which payment is due. rmation 0..1 Optional Header for Delivery Information ils 0..1 Ship To Details Optional Refer A 1.0 Details of location to which the supply has to be delivered. 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 Man datory 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 Man datory Header for Document Total Details 1..1 Document Total Details Mandatory Refer A 1.3 Details of document total including taxes. 10. Extra Information 0..1 Option al 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 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 time to time at below URLs: EDI Port Codes: 0..1 Shipping Bill Number Optional String (Max length: 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. 0..1 Shipping Bill Date Optional String(DD/M 03/12/2020 Date of Shipping Bill as per Indian Customs EDI System (ICES) 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) 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. N Operator’s GSTIN Optional String (Length: 15) 29ABCCR1832 C1CX GSTIN of e-commerce operator, if supply is made through him/her. ocuments 0..n Optional Header for Additional Supporting Documents 0..1 Additional Supporting Documents URL Optional String (Max length: 100) This is to enter URL reference of additional supporting documents, if any. pporting ting Document in Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. ormation 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 28 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 12.1 Transporter_ID 0..1 Transporter ID Option al C1ZO 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 Portal 1 for Road; 2 for Rail; 3 for Air; 4 for Ship (This field is required if Part-B of e-way bill is also to be generated) e 1..1 Distance of Transportation Mandatory Number (Max length: 200 Distance of Transportation (This field is mandatory only if this section is selected) ame 0..1 Transporter Name Optional String (Max length: 100) Sphurthi Transporters Name of the Transporter o. 0..1 Transport Document Number Optional String (Max length: As/34/746 Transport Document Number (This field is mandatory if mode of Transport is Rail or Air or Ship) te 0..1 Transport Document Date Optional String(DD/MM/YYY Y) 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) 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: JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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 Cardin ality Description Whether optional or mandator y Field Specifications Sample Value Explanatory Notes A.1.0. 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. 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. N 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. ss1 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. ss2 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. ShipTo_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. e 1..1 Ship To Pincode Mandatory Number(Max length: 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. 1..1 Ship To State Code Mandatory Enumerated List 29 Code/State Code (as per GST System) to which the supplies are shipped to. 30 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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 Optional Header for Annexure A 1.1:Dispatch From Details Sr. No. Parameter Name Cardin ality Description Whether mandator y or optional Field Specific ations Sample Value Explanatory Notes A.1.1. 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. 1..1 Dispatch From 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. 0..1 Dispatch From 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. 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. 1..1 Dispatch From State Code Mandatory Enumerated List 29 Code/State Code of the entity (as goods are dispatched. List published and updated from time to time at (This field is mandatory only if this section is selected) A.1.1. 1..1 Dispatch From Pincode Mandatory Number(Length: 6) 560087 Pincode of the locality of entity from where goods are dispatched. JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 (This field is mandatory only if this section is selected) y Header for Annexure A 1.2:Item Details Sr. No. Parameter Name Cardin ality Description Whether mandator y or optional Field Specifications Sample Value Explanatory Notes A.1.2. Sl_No. 1..1 Serial Number Mandatory String (Max length: 6) 1,2,3 Serial number of the item A.1.2. ion 0..1 Item Description Optional String (Max length: 300) Mobile Description of the item A.1.2. Is_Service 1..1 Service Mandatory String (Length: 1) Y/N Specify whether supply is service or not. A.1.2. String (Max length: 8) 1122 To enter applicable HSN / SAC Code of Goods / Service A.1.2. Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch details (in Section A 1.4) A.1.2. Barcode 0..1 Barcode Optional String (Max length: 30) b123 Barcode, if any, of the item. A.1.2. Quantity 0..1 Quantity Optional Number (Max length: 10 The quantity of items to be mentioned in the invoice. This is mandatory only in case of goods. A.1.2. Free_Qty 0..1 Free Quantity Optional Number (Max length: 99 Quantity of item(s), if any, given free of charge (FOC) A.1.2. urement 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. Item_Price 1..1 Item Price Mandatory Number (Max length : 12,3) 500.5 Price per unit item. A.1.2. t 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. 0..1 Item Discount Amount Optional Number (Max length: 12,2) 10.25 Discount amount, if any, for the item. A.1.2. e 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. 32 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 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. 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. 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. 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 reported. A.1.2. (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. T Amt Amount Optional Number (Max length: 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. A1.2.1 m 0..1 Compensation Cess Rate, Optional Number (Max length:3,3) Compensation Cess, applicable, if any A1.2.2 mt_ 0..1 Compensation 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) JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 A1.2.2 Valorem 0..1 Compensation Cess Amount, 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.) A1.2.2 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 A1.2.2 m 0..1 State Cess Amount, ad valorem Optional Number (Max length: 12,2) (based on value of the item) A1.2.2 Valorem 0..1 State Cess Amount, nonad 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. 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. ence 0..1 Purchase Order Line Reference Optional String (Max length: 746/ABC/01 Reference of Purchase Order Line A.1.2. mt 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. 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 Customs EDI system (ICES). List published and updated from time to time at A.1.2. 0..1 Unique Serial Number Optional String (Max length: 20) 553 Serial number, in case of each item having a unique number. A.1.2.3 Product_Attri Attribute details of product 34 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 A 1.3 Document Total Details Mandat ory Header for Annexure A Sr. No. Parameter Name Cardin ality Description Whether mandato ry or optional Field Specific ations Sample Value Explanatory Notes A.1.3. 1..1 Total Taxable Value Mandato ry 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. otal 0..1 Total IGST Amount Optional Number (Max length : 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. otal 0..1 Total CGST Amount Optional Number (Max length: 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. 0..1 Total Amount Optional Number (Max length : 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. 0..1 Total Compensation Optional Number (Max length : 24.95 Total GST Compensation Cess amount for the invoice (ad valorem as well as non-ad JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Cess Amount valorem) A.1.3. 0..1 Total State Cess Amount Optional Number (Max length : 5.45 Total State cess amount for the invoice (ad valorem as well as non-ad valorem) el 0..1 Invoice Level Discount Amount Optional Number (Max length: 100.00 This is Discount Amount, if any, applicable on total invoice value vel 0..1 Other Charges (Invoice Level) 200.00 This is Other charges, if any, applicable on total invoice value mount Round Off Amount Optional Number (Max length: 2,2) 31.21 This is round off amount of total invoice value A.1.3. 1..1 Total Invoice Value in INR Mandato ry Number (Max length: 745249678.50 The total value of invoice including taxes/GST and rounded to two decimals maximum. A.1.3. R 0..1 Total Invoice Value in FCNR Optional Number (Max length: $5729.65 The total value of invoice in Additional Currency A.1.3.1 Paid_Amount 0..1 Paid Amount Optional Number (Max 8463.50 The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. A.1.3.1 Amount_Due_ 0..1 Amount Due Optional Number (Max 98789.50 The outstanding amount due for payment. It must be rounded to maximum 2 decimals. A 1.4 Batch Details 0..1 Optiona l Header for Annexure A 1.4:Batch Details Sr. No. Parameter Name Cardin ality Description Whethe r mandat ory or optional Field Specific ations Sample Value Explanatory Notes A.1.4. r 1..1 Batch Number Mandato ry 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. _ Date 0..1 Batch Expiry Date Optional String 21/11/2019 Expiry Date of the Batch, if any A.1.4. e 0..1 Warranty Date Option al String 21/11/2019 Warranty date for the Item, if any. A 1.5 Attribute Details of Item 0..n Optiona l Header for Annexure A 1.5:Attribute Details of Item 36 JHARKHAND GAZETTE (EXTRAORDINARY), TUESDAY, 8TH DECEMBER, 2020 Sr. No. Parameter Name Cardin ality Description Whethe r mandat ory or optional Field Specific ations Sample Value Explanatory notes A.1.5. me 0..1 Attribute Name Optional String (Max Length: 100) Colour Attribute Name of the item. A.1.5. ue 0..1 Attribute Value Optional String (Max Length: 100) Red, green, etc. Attribute Value of item.”.