60/2020-Central Tax : Seeks to make Ninth amendment (2020) to CGST Rules.

[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: - 1. (1) These rules may be called the Central 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 Central 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 Cardi nality (0..1/ 1..1/ 0..n/ 1..n) Brief Description of the field Whethe r Mandat ory/ Optiona l Technical Field Specification Sample Value of the field Explanatory Notes 1. Basic Details 1..1 Mandat ory Header for Basic Details 1.0 Version 1..1 Version Number Mandato ry 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 Mandato ry String (Length: 64) a5c12dca8 0e7433217 …..ba4013 750f2046f 229 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_Ty pe_Code 1..1 Code for Supply Type Mandato ry Enumerated List B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP 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 Mandato ry 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 Mandato ry 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 Mandato ry String (DD/MM/YYYY) 21/07/201 9 The date on which the Invoice was issued. Format "DD/MM/YYYY" 1.6 Additional_ Currency_ Code 0..1 Additional Currency Code Optional Enumerated List USD, EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR. One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ 1.7 Reverse_C harge 0..1 Reverse Charge Optional String (Length:1) Y Whether the tax liability payable is under Reverse Charge. 1.8 IGST_Appl icability_de spite_Suppl ier_and_Re cipient_loc ated_in_sa me_ State/UT 0..1 IGST Applicability despite Supplier and Recipient located in same State/UT Optional String (Length: 1) N To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT 2. Document _Period 0..1 Optiona l Header for Document Period 2.1 Document_ Period_Star t _Date 1..1 Document Period Start Date Mandato ry String (DD/MM/YYYY) 21/07/201 9 This is the start date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) 2.2 Document_ Period_End _ Date 1..1 Document Period End Date Mandato ry String (DD/MM/YYYY) 21/07/201 9 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 Optiona l Header for Preceding Document / Contract Reference 3.1 Preceding Document Reference 0..n Optiona l Sub-header for Preceding Document Reference 3.1.1 Preceding_ Document_ Number 1..1 Preceding Document Number Mandat ory 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 Mandator y String (DD/MM/YYYY) 21/07/20 19 Date of preceding document/invoice. (This field is mandatory only if this section is selected) 3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20) 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_Ad vice_Refere nce 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_Ad vice _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_Referen ce 0..1 Tender or Lot Reference Optional String (Max length:20) TENDERJ AN2020 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_Re ference 0..1 Contract Reference Optional String (Max length:20) CONT2307 2019 This reference is kept for mentioning contract number, if supplies are made under any specific Contract 3.2.5 External_R eference 0..1 External Reference Optional String (Max length:20) EXT23222 An additional field for provision of any additional/external reference number for the supply. 3.2.6 Project_Ref erence 0..1 Project Reference Optional String (Max length:20) PJTCODE 01 This reference is kept for mentioning project number, if supplies are made under any specific project