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The Central Government amends the Central Goods and Services Tax Rules, 2017 to substitute FORM GST INV-01 with a new e-invoice format and schema. The update applies to registered taxpayers who issue e-invoices under rule 48. Taxpayers must report invoice details according to the new schema version 1.1 specifications. The rules come into force on the date of publication in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 60/2020 – Central Tax
New Delhi, the 30th July, 2020
G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
(2) They shall come into force on the date of their publication in the Official Gazette.
“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:
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and ‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999
Schema (Version 1.1)
| Sr. No. | Technical name of the field | Cardinality (0..1/ 1..1/ 0..n/ 1..n) | Brief Description of the field | Whether Mandatory/ Optional | Technical Field Specification | Sample Value of the field | Explanatory Notes |
|---|---|---|---|---|---|---|---|
| 1. | Basic Details | 1..1 | Mandatory | Header for Basic Details | |||
| 1.0 | Version | 1..1 | Version Number | Mandatory | String (Max. Length:6) | 1.1 | This is version of the e-invoice schema. It will be used to keep track of version of Invoice specification. |
| 1.1 | IRN | 1..1 | Invoice Reference Number | Mandatory | String (Length: 64) | a5c12dca80e7433217…..ba4013750f2046f229 | This will be a unique reference number for the invoice.
However, the supplier will not be populating this field. The registration request may not have this field populated. The Invoice Registration Portal (IRP) will generate this IRN and respond to the registration request. e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field. |
| 1.2 | Supply_Type_Code | 1..1 | Code for Supply Type | Mandatory | Enumerated List | B2B/B2C/SEZWP/SEZWOP/EXPWP/EXPWOP/DEXP | This will be the code to identify type of supply.
B2B: Business to Business B2C: Business to Consumer SEZWP: To SEZ with Payment SEZWOP: To SEZ without Payment EXPWP: Export with Payment EXPWOP: Export without Payment DEXP: Deemed Export |
| 1.3 | Document_Type_Code | 1..1 | Code for Document Type | Mandatory | Enumerated List | INV / CRN / DBN | Type of Document:
INV for Invoice, CRN for Credit Note, DBN for Debit note. |
| 1.4 | Document_Num | 1..1 | Document Number | Mandatory | String (Max Length:16) | Sa/1/2019 | 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/Webappl/CUR_ENQ |
| 1.7 | Reverse_Charge | 0..1 | Reverse Charge | Optional | String (Length:1) | Y | Whether the tax liability payable is under Reverse Charge. |
| 1.8 | IGST_Applicability_despite_Supplier_and_Recipient_located_in_same_State/UT | 0..1 | IGST Applicability despite Supplier and Recipient located in same State/UT | Optional | String (Length: 1) | N | To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT |
| 2. | Document_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. |
