Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2020 - 60/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 60/2020- GST/SIKKIM Date: 30th July, 2020 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:- FORM GST INV 1 ( 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 Cardinality (0..1/ 1..1/ 0..n/ 1..n) Brief Description of the field Serial number, in case of each item having a unique number Whether Mandatory/ Optional Technical Field Specification Sample Value of the field Explanatory Notes 1. Basic Details 1..1 Mandatory Header for Basic Details 1.0 Version 1..1 Version Number Mandatory String (Max. Length:6) 1.1 This is version of the e-invoice schema. It will be used to keep track of version of Invoice specification. 1.1 IRN 1..1 Invoice Reference Number Mandatory String (Length: 64) a5c12dca80e 7433217 ..b a4013750f20 46f229 This will be a unique reference number for the invoice. However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field. 1.2 Supply_Type_ Code 1..1 Code for Supply Type Mandatory Enumerated List B2B/B2C/SE ZWP/SEZW OP/EXP WP/EXPWO P/DEXP This will be the code to identify type of supply. B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export 1.3 Document_Type _Code 1..1 Code for Document Type Mandatory Enumerated List INV / CRN / DBN Type of Document: INV for Invoice, CRN for Credit Note, DBN for Debit note. 1.4 Document_Num 1..1 Document Number Mandatory String (Max Length:16) Sa/1/2019 This is as per relevant rule in CGST/SGST/UTGST Rules. 1.5 Document_Date 1..1 Document Date Mandatory String (DD/MM/YYYY) 21/07/2019 The date on which the Invoice was issued. Format DD/MM/YYYY 1.6 Additional_ Currency_Code 0..1 Additional Currency Code Optional Enumerated List USD, EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.in/Webap pl/CUR_ENQ 1.7 Reverse_Charge 0..1 Reverse Charge Optional String (Length:1) Y Whether the tax liability payable is under Reverse Charge. 1.8 IGST_Applicabilit y_despite_Supplie r_and_Recipient_l ocated_in_same_ State/UT 0..1 IGST Applicability despite Supplier and Recipient located in same State/UT Optional String (Length: 1) N To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT 2. Document_Period 0..1 Optional Header for Document Period 2.1 Document_Period _Start _Date 1..1 Document Period Start Date Mandatory String (DD/MM/YYYY) 21/07/2019 This is the start date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) 2.2 Document_ Period_End_ Date 1..1 Document Period End Date Mandatory String (DD/MM/YYYY) 21/07/2019 This is the end date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) 3. Preceding Document / Contract Reference 0..1 Optional Header for Preceding Document / Contract Reference 3.1 Preceding Document Reference 0..n Optional Sub-header for Preceding Document Reference 3.1.1 Preceding_Document_ Number 1..1 Preceding Document Number Mandatory String (Max length:16) Sa/1/2019 This is the reference of original document/invoice to be provided optionally in the case of debit or credit notes. Credit/Debit notes, against invoices can also be referred here. (This field is mandatory only if this section is selected) 3.1.2 Preceding_ Document_ Date 1..1 Date of Preceding Document Mandatory String (DD/MM/YYYY) 21/07/2019 Date of preceding document/invoice. (This field is mandatory only if this section is selected) 3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20) KOL01 This field is to provide any additional reference e.g. specific branch, their user ID, their employee ID, sales centre reference etc. 3.2 Receipt / Contract References 0..n Optional Sub-header for Receipt / Contract References 3.2.1 Receipt_Advice_R eference 0..1 Receipt Advice Reference Optional String (Max length:20) CREDIT30 This reference is kept for user to provide number of their receipt advice to their customer, in lieu of advance. 3.2.2 Receipt_Advice _Date 0..1 Date of Receipt Advice Optional String (DD/MM/YYYY) 21/07/2019 Date of issue of receipt advice for advance. 3.2.3 Tender_or_Lot_ Reference 0..1 Tender or Lot Reference Optional String (Max length:20) TENDERJAN2020 This reference is kept for mentioning number or details of Lot or Tender, if supplies are made under such Lot or tender. 3.2.4 Contract_ Reference 0..1 Contract Reference Optional String (Max length:20) CONT23072019 This reference is kept for mentioning contract number, if supplies are made under any specific Contract 3.2.5 External_ Reference 0..1 External Reference Optional String (Max length:20) EXT23222 An additional field for provision of any additional/external reference number for the supply. 3.2.6 Project_ Reference 0..1 Project Reference Optional String (Max length:20) PJTCODE01 This reference is kept for mentioning project number, if supplies are made under any specific project 3.2.7 PO _Ref_Num 0..1 PO Reference Number Optional String (Max length:16) Vendor PO /1 This is the reference number of Purchase Order 3.2.8 PO_Ref_Date 0..1 PO Reference Date Optional String (DD/MM/YYYY) 21/07/2019 This is the date of Purchase Order. 4. Supplier Information 1..1 Mandatory Header for Supplier Information 4.1 Supplier_Legal_N ame 1..1 Supplier Legal Name Mandatory String (Max. length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier 4.2 Supplier_Trade_ Name 0..1 Trade Name of Supplier Optional String (Max length:100) ABC Traders A name by which the Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier_ GSTIN 1..1 GSTIN of Supplier Mandatory String (Length:15) 29AADFV7589C1 ZX GSTIN of the Supplier 4.4 Supplier_ Address1 1..1 Supplier Address 1 Mandatory String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) 4.5 Supplier_ Address2 0..1 Supplier Address 2 Optional String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), if any 4.6 Supplier_Place 1..1 Supplier Place Mandatory String (Max length:50) Bangalore Location of the Supplier (City/Town/Village) 4.7 Supplier_State_ Code 1..1 Supplier State Code Mandatory Enumerated List 29 State Code of the Supplier as per GST System List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ 4.8 Supplier_Pincode 1..1 Supplier PIN Code Mandatory Number (Length: 6) 560087 PIN Code of the Supplier Locality 4.9 Supplier_ Phone 0..1 Supplier Phone Optional String (Max length:12) 9999999999 Contact number of the Supplier 4.10 Supplier_Email 0..1 Supplier e-mail Optional String (Max length:100) [email protected] e-mail ID of the Supplier, as per REGEX (Regular Expressions) pattern 5. Recipient Information 1..1 Mandatory Header for Recipient Information 5.1 Recipient_Legal_ Name 1..1 Recipient Legal Name Mandatory String (Max. length:100) PQR Pvt. Ltd. It will be legal name of recipient, as per PAN. 5.2 Recipient_Trade_ Name 0..1 Recipient Trade Name Optional String (Max length:100) Adarsha It will be trade name of recipient, if available. 5.3 Recipient_ GSTIN 1..1 GSTIN of Recipient Mandatory String (Length:15) 29ABCCR1832C1 ZX, URP GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons 5.4 Place_Of_Supply_ State_ Code 1..1 Place of Supply (State Code) Mandatory Enumerated List 29, 96 Code/State Code of Place of Supply as per GST System. List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ 5.5 Recipient_ Address1 1..1 Recipient Address 1 Mandatory String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) 5.6 Recipient_Addre ss2 0..1 Recipient Address 2 Optional String (Max length:100) # 1-23-120, Flat No. 3, Nalanda Apartments, MG Road, Vasanth Nagar Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any 5.7 Recipient_Place 1..1 Recipient Place Mandatory String (Max length:100) Mysore Location of the Recipient (City/Town/Village) 5.8 Recipient_State_C ode 1..1 Recipient State Code Mandatory Enumerated List 29 Code/State Code of the Recipient. List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ 5.9 Recipient_Pinc ode 0..1 Recipient PIN Code Optional Number (Length: 6) 560002 PIN code of the Recipient locality. In case of export, Pincode need not be mentioned. 5.10 Country_Code_of _Export 0..1 Country Code of Export Optional Enumerated List AN Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system. List published and updated from time to time at https://www.icegate.gov.in/Web appl/COUNTRY_ENQ 5.11 Recipient_Phone 0..1 Recipient Phone Optional String (Max length:12) 0802223323 Contact number of the Recipient 5.12 Recipient_email_ID 0..1 Recipient e-mail ID Optional String (Max length:100) [email protected] e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern 6. Payee Information 0..1 Optional Header for Payee Information 6.1 Payee_Name 0..1 Payee Name Optional String (Max length:100) Ramesh K Name of the person to whom payment is to be made 6.2 Payee_Bank_ Account_Number 0..1 Payee Bank Account Number Optional String (Max length:18) 3868501747262 Bank Account Number of Payee 6.3 Mode_of_ Payment 0..1 Mode of Payment Optional String (Max length:18) Direct Transfer Mode of Payment: Cash/Credit/Direct Transfer etc. 6.4 Bank _ Branch_Code 0..1 Bank Branch Code Optional String (Max length:11) SBIN9876543 Indian Financial System Code (IFSC) of Payee s Bank Branch 6.5 Payment_Terms 0..1 Payment Terms Optional String (Max length:100) Text Terms of Payment, if any, with the Recipient can be provided. 6.6 Payment_ Instruction 0..1 Payment Instruction Optional String (Max length:100) Text Instruction, if any, regarding payment can be provided 6.7 Credit_Transfer_T erms 0..1 Credit Transfer Terms Optional String (Max length:100) Text Terms to specify credit transfer payments. 6.8 Direct_Debit_ Terms 0..1 Direct Debit Terms Optional String (Ma x length:100) Text Terms, if any, to specify a direct debit. 6.9 Credit_Days 0..1 Credit Days Optional Numeric (Max length:4) 30 Number of days within which payment is due. 7. Delivery_ Information 0..1 Optional Header for Delivery Information 7.1 Ship_To_Details 0..1 Ship To Details Optional Refer A 1.0 Details of location to which the supply has to be delivered. 7.2 Dispatch_From_ Details 0..1 Dispatch From Details Optional Refer A 1.1 Details of location from where Supply has to be dispatched. 8. Invoice Item Details 1..n 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 1..1 Man datory Header for Document Total Details 9.1 Document_Total_ Details 1..1 Document Total Details Mandatory Refer A 1.3 Details of document total including taxes. 10. Extra Information 0..1 Optional Header for Extra Information 10.1 Tax_Scheme 1..1 Tax Scheme Mandatory String (Max length: 10) GST To specify the tax/levy applicable GST (This field is mandatory only if this section is selected) 10.2 Remarks 0..1 Remarks Optional String (Max length: 100) New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole e.g. reasons for any correction or assignment note in case the invoice has been factored etc. 10.3 Port_Code 0..1 Port Code Optional Enumerated List Alpha numeric In case of export/supply to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice. Lists published and updated from time to time at below URLs: EDI Port Codes: https://www.icegate.gov.in/Web appl/LOCATION_ENQ Non-EDI Port Codes: https://www.icegate.gov.in/Web appl/nonlocation_det_all.jsp 10.4 Shipping_Bill_ Number 0..1 Shipping Bill Number Optional String (Max length: 20) Alpha numeric In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice. 10.5 Shipping_Bill_ Date 0..1 Shipping Bill Date Optional String(DD/M M/YYYY) 03/12/2020 Date of Shipping Bill as per Indian Customs EDI System (ICES) 10.6 Export_Duty_ Amount 0..1 Export Duty Amount Optional Number (Max Length: 12,2) 1200000.50 Amount of Export Duty in INR, if any, applicable (in case of invoices for export) 10.7 Supplier_Can_ Opt_Refund 0..1 Supplier Can Opt Refund Optional String (Length: 1) Y / N In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not. 10.8 ECOM_GSTIN 0..1 e-Commerce Operator s GSTIN Optional String (Length: 15) 29ABCCR1832C1 CX GSTIN of e-commerce operator, if supply is made through him/her. 11. Additional_ Supporting_ Documents 0..n Optional Header for Additional Supporting Documents 11.1 Additional_ Supporting_ Documents_URL 0..1 Additional Supporting Documents URL Optional String (Max length: 100) http://www.xyz.co m/abc This is to enter URL reference of additional supporting documents, if any. 11.2 Additional_ Supporting _ Documents_ base64 0..1 AdditionalSuppor ting Document in base64 Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. 11.3 Additional_Infor mation 0..1 Additional Information Optional String (Max length: 1000) Free text, remarks, identifiers, etc. Any additional information, names, values, data etc. that is specific for the Supplier- Recipient transaction e.g. CIN, trade-specific information, Drug Licence Reg. No., FOB/CIF etc. 12. E-way Bill Details 0..1 Optional Header for e-way Bill Details 12.1 Transporter_ID 0..1 Transporter ID Optional String (Length: 15) 29AADFV7589C1 ZO 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) 12.3 Trans_Distance 1..1 Distance of Transportation Mandatory Number (Max length: 4) 200 Distance of Transportation (This field is mandatory only if this section is selected) 12.4 Transporter_Name 0..1 Transporter Name Optional String (Max length: 100) Sphurthi Transporters Name of the Transporter 12.5 Trans_Doc_No. 0..1 Transport Document Number Optional String (Max length: 15) As/34/746 Transport Document Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc_Date 0..1 Transport Document Date Optional String (DD/MM/YYYY) 21/07/2019 Date of Transport document. (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No. 0..1 Vehicle Number Optional String (Max. length: 20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 Vehicle Registration Number (This field is mandatory if mode of Transport is Road) 12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration List O / R To mention nature of vehicle: O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part- B of e-way bill is also to be generated) A 1.0 Ship To Details 0..1 Optional Header for Annexure A 1.0: Ship To Details Sr. No. Parameter Name Cardin ality Description Whether optional or mandatory Field Specifications Sample Value Explanatory Notes A.1.0.1 ShipTo_Legal_ Name 1..1 Ship To Legal Name Mandatory String (Max length: 100) ABC-1 Ltd. Legal Name of the entity to whom the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.2 ShipTo_Trade_Name 0..1 Ship To Trade Name Optional String (Max length: 100) XYZ-1 Trade Name of the entity to whom the supplies are shipped to. A.1.0.3 ShipTo_GSTIN 0..1 Ship To GSTIN Optional String (Length: 15) 36AABCT2223L1 ZF GSTIN of the entity to whom the supplies are shipped to. A.1.0.4 ShipTo_Address1 1..1 Ship To Address1 Mandatory String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 1 of the entity to whom the supplies are shipped to (This field is mandatory only if this section is selected) A.1.0.5 ShipTo_Address2 0..1 Ship To Address2 Optional String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 2, if any, of the entity to whom the supplies are shipped to A.1.0.6 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.1.0.7 ShipTo_Pincode 1..1 Ship To Pincode Mandatory Number (Max length: 6) 560001 PIN code of the location to which the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.8 Ship_To_State_ Code 1..1 Ship To State Code Mandatory Enumerated List 29 Code/State Code (as per GST System) to which the supplies are shipped to. List published and updated from time to time at https://www.icegate.gov.in/Web appl/STATE_ENQ (This field is mandatory only if this section is selected) 10.6 Export_Duty_ Amount 0..1 Export Duty Amount Optional Number (Max Length: 12,2) 1200000.50 Amount of Export Duty in INR, if any, applicable (in case of invoices for export) 10.7 Supplier_Can_ Opt_Refund 0..1 Supplier Can Opt Refund Optional String (Length: 1) Y / N In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not. 10.8 ECOM_GSTIN 0..1 e-Commerce Operator s GSTIN Optional String (Length: 15) 29ABCCR1832 C1CX GSTIN of e-commerce operator, if supply is made through him/her. 11. Additional_Sup porting_Docum ents 0..n Optional Header for Additional Supporting Documents 11.1 Additional_ Supportin g_Documents_ URL 0..1 Additional Supporting Documents URL Optional String (Max length: 100) http://www.xyz. com/abc This is to enter URL reference of additional supporting documents, if any. 11.2 Additional_ Supporting _ Documents_ base64 0..1 AdditionalSupp orting Document in base64 Optional String (Max length: 1000) Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. 11.3 Additional_ Information 0..1 Additional Information Optional String (Max length: 1000) Free text, remarks, identifiers, etc. Any additional information, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade-specific information, Drug Licence Reg. No., FOB/CIF etc. 12. E-way Bill Details 0..1 Optional Header for e-way Bill Details 12.1 Transporter_ID 0..1 Transporter ID Optional String (Length: 15) 29AADFV7589 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) 12.3 Trans_Distance 0..1 Distance of Transportation Mandatory Number (Max length: 4) 200 Distance of Transportation (This field is mandatory only if this section is selected) 12.4 Transporter_Name 0..1 Transporter Name Optional String (Max length: 100) Sphurthi Transporters Name of the Transporter 12.5 Trans_Doc_No. 0..1 Transport Document Number Optional String (Max length: 15) As/34/746 Transport Document Number (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.6 Trans_Doc_Date 0..1 Transport Document Date Optional String (DD/MM/YYYY) 21/07/2019 Date of Transport document. (This field is mandatory if mode of Transport is Rail or Air or Ship) 12.7 Vehicle_No. 0..1 Vehicle Number Optional String (Max. length: 20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 Vehicle Registration Number (This field is mandatory if mode of Transport is Road) 12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration List O / R To mention nature of vehicle: O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is also to be generated) A 1.0 Ship To Details 0..1 Optional Header for Annexure A 1.0: Ship To Details Sr. No. Parameter Name Description Whether optional or mandatory Field Specifications Sample Value Explanatory Notes A.1.0.1 Ship To_Legal_ Name 0..1 Ship To Legal Name Mandatory String (Max length: 100) ABC-1 Ltd. Legal Name of the entity to whom the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.2 Ship To_Trade_ Name 0..1 Ship To Trade Name Optional String (Max length: 100) XYZ-1 Trade Name of the entity to whom the supplies are shipped to. A.1.0.3 Ship To_GSTIN 0..1 Ship To GSTIN Optional String (Length: 15) 36AABCT2223 L1ZF GSTIN of the entity to whom the supplies are shipped to. A.1.0.4 Ship To_Address1 1..1 Ship To Address1 Mandatory String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 1 of the entity to whom the supplies are shipped to (This field is mandatory only if this section is selected) A.1.0.5 ShipTo_Address2 0..1 Ship To Address2 Optional String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 2, if any, of the entity to whom the supplies are shipped to A.1.0.6 Ship To_Place 1..1 Ship To Place Mandatory String (Max length: 100) Bangalore Place (City/Town/Village) of entity to whom the supplies are shipped to. A.1.0.7 Ship To_Pincode 1..1 Ship To Pincode Mandatory Number (Max length: 6) 560001 PIN code of the location to which the supplies are shipped to. (This field is mandatory only if this section is selected) A.1.0.8 Ship_To_State_ Code 1..1 Ship To State Code Mandatory Enumerated List 29 Code/State Code (as per GST System) to which the supplies are shipped to. List published and updated from time to time at https://www.icegate.gov.in/Webap pl/STATE_ENQ (This field is mandatory only if this section is selected) A 1.1 Dispatch From Details 0..1 Optional Header for Annexure A 1.1: Dispatch From Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.1.1 Dispatch From_Name 1..1 Dispatch From Name Mandatory String (Max length:100) XYZ-2 Name of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) A.1.1.2 Dispatch From_ Address1 0..1 Dispatch From Address1 Optional String (Max length: 100) Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar Address 1 of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) A.1.1.3 Dispatch From_ Address2 1..1 Dispatch From Address2 Mandatory String (Max length: 100) Building No. 4/2, Flat No. 3, Kakatiya Apartments, Vasanth Nagar Address 2 of the entity from which goods are dispatched. A.1.1.4 Dispatch From_ Place 1..1 Dispatch From Place Mandatory String (Max length: 100) Bangalore Place (City/Town/Village) of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) A.1.1.5 Dispatch From_ State_Code 1..1 Dispatch From State Code Mandatory Enumerated List 29 Code/State Code of the entity (as per GST System), from which goods are dispatched. List published and updated from time to time at https://www.icegate.gov.in/Webap pl/STATE_ENQ (This field is mandatory only if this section is selected) A.1.1.6 Dispatch From_ Pincode 1..1 Dispatch From Pincode Mandatory Number (Length: 6) 560087 Pincode of the locality of entity from where goods are dispatched. (This field is mandatory only if this section is selected) A 1.2 Item Details 1..n Mandatory Header for Annexure A 1.2: Item Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.2.1 Sl_No. 1..1 Serial Number Mandatory String (Max length: 6) 1,2,3 Serial number of the item A.1.2.2 Item_Description Item Description Optional String (Max length: 300) Mobile Description of the item A.1.2.3 Is_Service 1..1 Service Mandatory String (Length: 1) Y/N Specify whether supply is service or not. A.1.2.4 HSN_Code 1..1 HSN Code Mandatory String (Max length: 8) 1122 To enter applicable HSN / SAC Code of Goods / Service A.1.2.5 Batch Details 0..1 Optional Refer A 1.4 Some manufacturers may mention batch details (in Section A 1.4) A.1.2.6 Barcode 0..1 Barcode Optional String (Max length: 30) b123 Barcode, if any, of the item. A.1.2.7 Quantity 0..1 Quantity Optional Number (Max length: 10,3) 10 The quantity of items to be mentioned in the invoice. This is mandatory only in case of goods. A.1.2.8 Free_Qty 0..1 Free Quantity Optional Number (Max length: 10,3) 99 Quantity of item(s), if any, given free of charge (FOC) A.1.2.9 Unit_Of_ Measurement 0..1 Unit of Measurement Optional String (Max length: 8) Box The Unit of Measurement (UOM), if any, applicable on invoiced goods. A.1.2.10 Item_Price 1..1 Item Price Mandatory Number (Max length : 12,3) 500.5 Price per unit item A.1.2.11 Gross_Amount 1..1 Gross Amount Mandatory Number (Max length : 12,2) 5000 The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive of taxes. A.1.2.12 Item_Discount_ Amount 0..1 Item Discount Amount Optional Number (Max length: 12,2) 10.25 Discount amount, if any, for the item. A.1.2.13 Pre_Tax_Value 0..1 Pre-Tax Value Optional Number (Max length: 12,2) 99.00 If pre-tax value is different from taxable value, mention the pre-tax value and taxable values separately. In some cases, the pre-tax value may be different from taxable value. For example, where old goods are exchanged for new ones (e.g. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000. Another example is in the case of real estate where pre-tax value may be different from taxable value. A.1.2.14 Item_Taxable_ Value 1..1 Item Taxable Value Mandatory Number (Max length: 12,2) 5000 This is the value on which tax is computed. Value cannot be negative. A.1.2.15 GST_Rate 1..1 GST Rate Mandatory Number (Max length: 3,3) 5 The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST SGST Rates. A.1.2.16 IGST_Amt 0..1 IGST Amount Optional Number (Max Length: 12,2) 999.45 Amount of IGST payable per item (rounded off to 2 decimals). If IGST is reported, then CGST SGST/UTGST will be blank. For taxable supplies, either IGST or CGST SGST/UTGST should be reported. A.1.2.17 CGST_Amt 0..1 CGST Amount Optional Number (Max Length: 12,2) 650.00 Amount of CGST payable per item (rounded off to 2 decimals). If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank. A.1.2.18 SGST_UTGST Amt 0..1 SGST/UTGST Amount Optional Number (Max length: 12,2) 650.00 Amount of SGST/UTGST payable per item(rounded off to 2 decimals). If SGST/UTGST is reported, then CGST must be reported and IGST will be blank. A1.2.19 Comp_Cess_Rate _Ad_valorem 0..1 Compensation Cess Rate, Ad_Valorem Optional Number (Max length: 3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, if any A1.2.20 Comp_Cess_Amt _ Ad_Valorem 0..1 Compensation Cess Amount, Ad Valorem Optional Number (Max length: 12,2) 56.00 GST Compensation Cess amount, ad valorem (rounded off to 2 decimals) (based on value of the item) A1.2.21 Comp_Cess_Amt _Non_Ad_ Valorem 0..1 Compensation Cess Amount, Non ad valorem Optional Number (Max length:12,2) 23.00 GST Compensation Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) A1.2.22 State_Cess_Rate _ad_valorem 0..1 State Cess Rate, Ad Valorem Optional Number (Max length: 3,3) 1.5 % Ad valorem Rate of State/UT Cess, applicable, if any A1.2.23 State_Cess_Amt _Ad_Valorem 0..1 State Cess Amount, ad valorem Optional Number (Max length: 12,2) 43.00 State/UT Cess amount, ad valorem (based on value of the item) A1.2.24 State_Cess_Amt _Non_Ad_ Valorem 0..1 State Cess Amount, non ad valorem Optional Number (Max length: 12,2) 12.00 State/UT Cess amount, computed on the basis other than value of item (i.e. specific cess amount computed based on quantity, number etc.) A.1.2.25 Other_Charges_ Item_Level 0..1 Other Charges (item level) Optional Number (Max length: 12,2) 874.95 Any other charges applicable at item level. These may not be part of taxable value, e.g. in case of pure agent reimbursement. A.1.2.26 Purchase_Order_ Line_Reference 0..1 Purchase Order Line Reference Optional String (Max length: 50) 746/ABC/01 Reference of Purchase Order Line A.1.2.27 Item_Total_Amt 0..1 Item Total Amount Mandatory Number (Max length: 12,2) 5000 The item total value that includes all taxes, cesses, as well as other charges. However, this value excludes discount, if any. A.1.2.28 Origin_Country_ Code 0..1 Code of Country of Origin Optional Enumerated List DZ This is to specify country of origin of the item, e.g. mobile phone sold in India could be manufactured in other country; Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES). List published and updated from time to time at https://www.icegate.gov.in/Webap pl/COUNTRY_ENQ A.1.2.29 Unique_Serial_ Number 0..1 Unique Serial Number Optional String (Max length: 20) 553 Serial number, in case of each item having a unique number. A.1.2.30 Product_ Attribute_Details 0..n Optional Refer A 1.5 Attribute details of product A 1.3 Document Total Details 1..1 Mandatory Header for Annexure A 1.3: Document Total Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.3.1 Taxable_Value_ Total 1..1 Total Taxable Value Mandatory Number (Max length: 14,2) 768439.35 This is the sum of the taxable values of all the items in the document. A.1.3.2 IGST_Amt_Total 0..1 Total IGST Amount Optional Number (Max length : 14,2) 265.50 Total IGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as optional A.1.3.3 CGST_Am_ Total 0..1 Total CGST Amount Optional Number (Max length: 14,2) 65.45 Total CGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as optional A.1.3.4 SGST_UTGST_ Amt_Total 0..1 Total SGST/UTGST Amount Optional Number (Max length : 14,2) 65.45 Total SGST/UTGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST SGST/UTGST or IGST will be mandatory. As it is conditional mandatory, it is marked as optional A.1.3.5 Comp_Cess_ Amt_Total 0..1 Total Compensation Cess Amount Optional Number (Max length : 14,2) 24.95 Total GST Compensation Cess amount for the invoice (ad valorem as well as non-ad valorem) A.1.3.6 State_Cess_Amt _Total 0..1 Total State Cess Amount Optional Number (Max length : 14,2) 5.45 Total State cess amount for the invoice (ad valorem as well as non-ad valorem) A.1.3.7 Discount_Amt_ Invoice_Level 0..1 Invoice Level Discount Amount Optional Number (Max length: 14,2) 100.00 This is Discount Amount, if any, applicable on total invoice value A.1.3.8 Other_Charges_ Invoice_Level 0..1 Other Charges (Invoice Level) Optional Number(Max length: 14,2) 200.00 This is Other charges, if any, applicable on total invoice value A.1.3.9 Round_Off_ Amount 0..1 Round Off Amount Optional Number (Max length: 2,2) 31.21 This is round off amount of total invoice value A.1.3.10 Total_Invoice_ Value_INR 1..1 Total Invoice Value in INR Mandatory Number (Max length: 14,2) 745249678.50 The total value of invoice including taxes/GST and rounded to two decimals maximum. A.1.3.11 Total_Invoice_ Value_FCNR 0..1 Total Invoice Value in FCNR Optional Number (Max length: 14,2) $5729.65 The total value of invoice in Additional Currency A.1.3.12 Paid_Amount 0..1 Paid Amount Optional Number (Max length:14,2) 8463.50 The amount, if any, which has been paid in advance. It must be rounded to maximum 2 decimals. A.1.3.13 Amount_Due_ 0..1 Amount Due Optional Number (Max length:14,2) 98789.50 The outstanding amount due for payment. It must be rounded to maximum 2 decimals. A 1.4 Batch Details 0..1 Optional Header for Annexure A 1.4: Batch Details Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.4.1 Batch_Number 1..1 Batch Number Mandatory String (Max Length: 20) 673927 Certain set of manufacturers may mention batch number details. (This field is mandatory only if this section is selected) A.1.4.2 Batch_Expiry_ Date 0..1 Batch Expiry Date Optional String (DD/MM/YYYY) 21/11/2019 Expiry Date of the Batch, if any A.1.4.3 Warranty_Date 0..1 Warranty Date Optional String (DD/MM/YYYY) 21/11/2019 Warranty date for the Item, if any. A 1.5 Attribute Details of Item 0..n Optional Header for Annexure A 1.5: Attribute Details of Item Sr. No. Parameter Name Cardinality Description Whether mandatory or optional Field Specifications Sample Value Explanatory notes A.1.5.1 Attribute_Name 0..1 Attribute Name Optional String (Max Length: 100) Colour Attribute Name of the item. A.1.5.2 Attribute_Value 0..1 Attribute Value Optional String (Max Length: 100) Red, green, etc. Attribute Value of item. . Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department