In exercise of the powers conferred by section 164 of the Punjab Goods
and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers
enabling him in this behalf, the Governor of Punjab, on the recommendations of
the Council, is pleased to make the following rules further to amend the Punjab
Goods and Services Tax Rules, 2017, namely:- (1)
These rules may be called the Punjab Goods and
Services Tax (Fourth Amendment) Rules, 2022. (2)
They shall come into force from 30th July, 2020. In the Punjab Goods and Services Tax Rules, 2017, for FORM GST INV-01,
the following form shall be substituted, namely:- (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..m 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 in 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 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) a5c12dca80
e7433217
.. ba4013750f2 046f229 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/W ebappl/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/YY YY) 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
(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 3.2.1 Receipt_
Advice_ Reference 0..1 Receipt
Advice Reference Optional String
(Max length:20) CREDIT 30 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/YY YY) 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) TENDER JAN
2020 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
(Maxlength :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_Name 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) 29AADFV7589C1ZX 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/W ebappl/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
email Optional String
(Max length:100) supplier@abc.com 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) 29ABCCR18
32C1ZX, 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/Webappl/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_
Address2 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_Code 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/Webappl/STATE_ENQ 5.9 Recipient_
Pincode 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/Webappl/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
email ID Optional String
(Max length:100) billing@xyz.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
(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) 3868501747
262 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_ Terms 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
(Max 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 Mandatory 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 Mandatory 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/Webappl/LOCATION_ENQ Non-EDI Port
Codes: https://www.icegate.gov.in/Webappl/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//MM/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) 29ABCCR1832C1CX 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.com/abc This is to
enter URL reference of additional supporting documents, if any. 11.2 Additional_Supporting_Documents
_base64 0..1 Additional
Supporting 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) 29AADFV7589C1ZO 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 S h i p To
Details 0..1 Optional Header for
Annexure A 1.0:Ship To Details Sr. No. Parameter
Name Cardinality Description Whether
optional or mandatory Field
Specifications Sample
Value Explanatory
Notes A.1. 0.1 Ship To
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 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) 36AABCT2223L1ZF GSTIN of
the entity to whom the supplies are shipped to. A.1. 0.4 Shipo_
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 Ship To_
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. (This
field is mandatory only if this section is selected) 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/W
ebappl/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 1..1 Dispatch
From Address1 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. 1.3 Dispatch
From_ Address2 0..1 Dispatch
From Address2 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. 1.4 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/W
ebappl/STATE_ENQ (This field is mandatory only if this section is selected) A.1. 1.6 Dispatch From_
Pincode 1..1 Dispatch
FromPinco de 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 0..1 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 pretax value and taxable
values separately. In some cases, the pretax 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 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. 2.28 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/W ebappl/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.".PUNJAB GOODS AND SERVICES TAX (FOURTH
AMENDMENT) RULES, 2022
PREAMBLE
"FORM GST INV-1