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 explain
0..1: It means that reporting of item is optional and when reported, the same cannot be repea
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
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 poi
For example, Number (Max length: 3,3) will have the format 999.999

Schema (Version 1.1)

Sr. Technical name of the Cardinalit Brief Whether Technical
No. field y (0..1/ Description of the Mandatory/ Optional Field Specification
1..1/ 0..n/ field
1..n)
1 Basic Details 1..1 Mandatory
1.0 Version 1..1 Version Number Mandatory String (Max. Length:6)

1.1 IRN 1..1 Invoice Reference Mandatory String (Length: 64)

Number

1.2 Supply_Type_Code 1..1 Code for Supply Type Mandatory Enumerated List
1.3 Document_Type_Code 1..1 Code for Document Mandatory Enumerated List
Type

1.4 Document_Num 1..1 Document Number Mandatory String

(Max Length:16)

1.5 Document_Date 1..1 Document Date Mandatory String

(DD/MM/YYYY)

1.6 Additional_Currency_Co 0..1 Additional Currency Optional Enumerated List

de Code

1.7 Reverse_Charge 0..1 Reverse Charge Optional String (Length:1)

1.8 IGST_Applicability_desp 0..1 IGST Applicability Optional String (Length: 1)

ite_Supplier_and_Recipie despite Supplier and
nt_located_in_same_ Recipient located in
State/UT same State/UT

2 Document_Period 0..1 Optional

2.1 Document_Period_Start 1..1 Document Period Start Mandatory String
_Date Date (DD/MM/YYYY)
2.1 Document_Period_Start Mandatory String
_Date (DD/MM/YYYY)

2.2 Document_Period_End_ 1..1 Document Period End Mandatory String

Date Date (DD/MM/YYYY)

3 Preceding Document / 0..1 Optional

Contract Reference
3.1 Preceding Document 0..n Optional
Reference
3.1.1 Preceding_Document_ 1..1 Preceding Document Mandatory String (Max length:16)
Number Number

3.1.2 Preceding_Document_ 1..1 Date of Preceding Mandatory String

Date Document (DD/MM/YYYY)

3.1.3 Other_ Reference 0..1 Other Reference Optional String (Max length:20)

3.2 Receipt / Contract 0..n Optional

References
3.2.1 Receipt_Advice_Referen 0..1 Receipt Advice Optional String (Max length:20)
ce Reference

3.2.2 Receipt_Advice _Date 0..1 Date of Receipt Advice Optional String

(DD/MM/YYYY)

3.2.3 Tender_or_Lot_Referenc 0..1 Tender or Lot Optional String (Max length:20)

e Reference

3.2.4 Contract_Reference 0..1 Contract Reference Optional String (Max length:20)

3.2.5 External_Reference 0..1 External Reference Optional String (Max length:20)

3.2.6 Project_Reference 0..1 Project Reference Optional String (Max length:20)

3.2.7 PO _Ref_Num 0..1 PO Reference Number Optional String (Max length:16)

3.2.8 PO_Ref_Date 0..1 PO Reference Date Optional String

(DD/MM/YYYY)

4 Supplier Information 1..1 Mandatory

4.1 Supplier_Legal_Name 1..1 Supplier Legal Name Mandatory String (Max. length:100)

4.2 Supplier_Trade_ Name 0..1 Trade Name of Optional String (Max. length:100)
Supplier

4.3 Supplier_GSTIN 1..1 GSTIN of Supplier Mandatory String (Length:15)

4.4 Supplier_Address1 1..1 Supplier Address 1 Mandatory String (Max

length:100)

4.5 Supplier_Address2 0..1 Supplier Address 2 Optional String (Max

length:100)

4.6 Supplier_Place 1..1 Supplier Place Mandatory String (Max length:50)

4.7 Supplier_State_Code 1..1 Supplier State Code Mandatory Enumerated List

4.8 Supplier_Pincode 1..1 Supplier PIN Code Mandatory Number (Length: 6)

4.9 Supplier_Phone 0..1 Supplier Phone Optional String (Max length:12)
4.1 Supplier_Email 0..1 Supplier e-mail Optional String (Max length:100)

5 Recipient Information 1..1 Mandatory

5.1 Recipient_Legal_Name 1..1 Recipient Legal Name Mandatory String (Max length:100)
5.1 Recipient_Legal_Name Mandatory String (Max length:100)

5.2 Recipient_Trade_Name 0..1 Recipient Trade Name Optional String (Max length:100)

5.3 Recipient_GSTIN 1..1 GSTIN of Recipient Mandatory String (Length:15)

5.4 Place_Of_Supply_State_ 1..1 Place of Supply (State Mandatory Enumerated List

Code Code)

5.5 Recipient_Address1 1..1 Recipient Address 1 Mandatory String (Max length:100)

5.6 Recipient_Address2 0..1 Recipient Address 2 Optional String (Max length:100)

5.7 Recipient_Place 1..1 Recipient Place Mandatory String (Max length:100)

5.8 Recipient_State_Code 1..1 Recipient State Code Mandatory Enumerated List

5.9 Recipient_Pincode 0..1 Recipient PIN Code Optional Number (Length: 6)

5.1 Country_Code_of_Export 0..1 Country Code of Optional Enumerated List

Export

5.11 Recipient_Phone 0..1 Recipient Phone Optional String (Max length:12)

5.12 Recipient_email_ID 0..1 Recipient e-mail ID Optional String (Max length:100)
5.12 Recipient_email_ID Optional String (Max length:100)

6 Payee 0..1 Optional

Information

6.1 Payee_Name 0..1 Payee Name Optional String (Max length:100)

6.2 Payee_Bank_A 0..1 Payee Bank Account Optional String (Max length:18)
ccount_Number Number

6.3 Mode_of_Payment 0..1 Mode of Payment Optional String (Max length:18)

6.4 Bank _Branch_Code 0..1 Bank Branch Code Optional String (Max length:11)

6.5 Payment_Terms 0..1 Payment Terms Optional String (Max length:100)

6.6 Payment_Instruction 0..1 Payment Instruction Optional String (Max length:100)

6.7 Credit_Transfer_Terms 0..1 Credit Transfer Terms Optional String (Max length:100)

6.8 Direct_Debit_Terms 0..1 Direct Debit Terms Optional String (Max length:100)

6.9 Credit_Days 0..1 Credit Days Optional Numeric (Max length:4)

7 Delivery_Information 0..1 Optional

7.1 Ship_To_Details 0..1 Ship To Details Optional Refer A 1.0

7.2 Dispatch_From_Details 0..1 Dispatch From Details Optional Refer A 1.1

8 Invoice Item Details 1..n Mandatory

8.1 Item_List 1..n Item List Mandatory Refer A 1.2

9 Document Total 1..1 Mandatory

9.1 Document_Total_Details 1..1 Document Total Mandatory Refer A 1.3

Details
9.1 Document_Total_Details Mandatory Refer A 1.3

10 Extra Information 0..1 Optional

10.1 Tax_Scheme 1..1 Tax Scheme Mandatory String

(Max
length: 10)

10.2 Remarks 0..1 Remarks Optional String

(Max
length: 100)

10.3 Port_Code 0..1 Port Code Optional Enumerated List

10.4 Shipping_Bill_Number 0..1 Shipping Bill Number Optional String (Max length:
20)

10.5 Shipping_Bill_Date 0..1 Shipping Bill Date Optional String(DD/M

M/YYYY)

10.6 Export_Duty_Amount 0..1 Export Duty Amount Optional Number

(Max Length: 12,2)

10.7 Supplier_Can_Opt_Refun 0..1 Supplier Can Opt Optional String (Length: 1)

d Refund

10.8 ECOM_GSTIN 0..1 e-Commerce Optional String (Length: 15)

Operator’s GSTIN
11 Additional_Supporting_ 0..n Optional
11.1 Documents
Additional_Supportin 0..1 Additional Supporting Optional String (Length: 100)
g_Documents_URL Documents URL
11.2 Additional_Supporting 0..1 AdditionalSupporting Optional String (Length:
_Documents_base64 Document in base64 1000)

11.3 Additional_Information 0..1 Additional Information Optional String (Length:

1000)

12 E-way Bill Details 0..1 Optional

12.1 Transporter_ID 0..1 Transporter ID Optional String (Length: 15)

12.2 Trans_Mode 0..1 Mode of Optional Enumerated List

Transportation

12.3 Trans_Distance 1..1 Distance of Mandatory Number (Max

Transportation length: 4)

12.4 Transporter_Name 0..1 Transporter Optional String (Max

Name length: 100)
12.5 Trans_Doc_No. 0..1 Transport Document Optional String (Max length:
Number 15)

12.6 Trans_Doc_Date 0..1 Transport Document Optional String

Date (DD/MM/YYYY)

12.7 Vehicle_No. 0..1 Vehicle Number Optional String (Max.

length: 20)

12.8 Vehicle_Type 0..1 Vehicle Type Optional Enumeration List

12.8 Vehicle_Type 0..1 Optional Enumeration List

A 1.0 Ship To Details 0..1 Optional

Sr. Parameter Name Cardinalit Description Whether optional or Field Specifications
y mandatory
No.
A.1.0.1 ShipTo_Legal_Name 1..1 Ship To Legal Name Mandatory String
(Max length: 100)

A.1.0.2 ShipTo_Trade_Name 0..1 Ship To Trade Name Optional String

(Max length: 100)

A.1.0.3 ShipTo_GSTIN 0..1 Ship To GSTIN Optional String (Length: 15)

A.1.0.4 ShipTo_Address1 1..1 Ship To Address1 Mandatory String

(Max length: 100)

A.1.0.5 ShipTo_Address2 0..1 Ship To Address2 Optional String

(Max length: 100)

A.1.0.6 ShipTo_Place 1..1 Ship To Place Mandatory String

(Max length: 100)

A.1.0.7 ShipTo_Pincode 1..1 Ship To Pincode Mandatory Number (Max

length: 6)

A.1.0.8 Ship_To_State_Code 1..1 Ship To State Code Mandatory Enumerated List

A 1.1 Dispatch From Details 0..1 Optional

Sr. Parameter Name Cardinalit Description Whether mandatory Field Specific

No. y or optional ations

A.1.1.1 DispatchFrom_Name 1..1 Dispatch From Name Mandatory String

(Max length:100)

A.1.1.2 DispatchFrom_Address1 1..1 Dispatch From Mandatory String

Address1 (Max length:100)

A.1.1.3 DispatchFrom_Address2 0..1 Dispatch From Optional String

Address2 (Max length:100)

A.1.1.4 DispatchFrom_Place 1..1 Dispatch From Place Mandatory String

(Max length:100)

A.1.1.5 DispatchFrom_State_Cod 1..1 Dispatch From State Mandatory Enumerated List

e Code

A.1.1.6 DispatchFrom_Pincode 1..1 Dispatch From Mandatory Number (Length: 6)

Pincode

A 1.2 Item Details 1..n Mandatory

Sr. Parameter Name Cardinalit Description Whether mandatory Field Specifications
No. y or optional

A.1.2.1 Sl_No. 1..1 Serial Number Mandatory String (Max length:

6)

A.1.2.2 Item_Description 0..1 Item Description Optional String (Max length:

300)
A.1.2.2 Item_Description Optional String (Max length:
300)

A.1.2.3 Is_Service 1..1 Service Mandatory String (Length: 1)

A.1.2.4 HSN_Code 1..1 HSN Code Mandatory String (Max length:

8)

A.1.2.5 Batch Details 0..1 Optional Refer A 1.4

A.1.2.6 Barcode 0..1 Barcode Optional String (Max

length: 30)

A.1.2.7 Quantity 0..1 Quantity Optional Number (Max

length: 10,3)

A.1.2.8 Free_Qty 0..1 Free Quantity Optional Number (Max

length: 10,3)

A.1.2.9 Unit_Of_Measurement 0..1 Unit of Measurement Optional String (Max

length: 8)

A.1.2.10 Item_Price 1..1 Item Price Mandatory Number

(Max length : 12,3)

A.1.2.11 Gross_Amount 1..1 Gross Amount Mandatory Number

(Max length : 12,2)

A.1.2.12 Item_Discount_Amount 0..1 Item Discount Amount Optional Number

(Max length: 12,2)
A.1.2.13 Pre_Tax_Value 0..1 Pre-Tax Value Optional Number
(Max length: 12,2)

A.1.2.14 Item_Taxable_Value 1..1 Item Taxable Value Mandatory Number

(Max length: 12,2)

A.1.2.15 GST_Rate 1..1 GST Rate Mandatory Number (Max

length: 3,3)

A.1.2.16 IGST_Amt 0..1 IGST Amount Optional Number

(Max Length: 12,2)

A.1.2.17 CGST_Amt 0..1 CGST Amount Optional Number

(Max Length: 12,2)

A.1.2.18 SGST_UTGST Amt 0..1 SGST/UTGST Optional Number (Max

Amount length: 12,2)
A1.2.19 Comp_Cess_Rate_Ad_va 0..1 Compensation Cess Optional Number
lorem Rate, Ad_Valorem (Max length: 3,3)
A1.2.20 Comp_Cess_Amt_ 0..1 Compensation Cess Optional Number
Ad_Valorem Amount, Ad Valorem (Max length: 12,2)
A1.2.21 Comp_Cess_Amt_Non_ 0..1 Compensation Cess Optional Number
Ad_Valorem Amount, Non ad (Max length: 12,2)
valorem
A1.2.22 State_Cess_Rate_ad_valo 0..1 State Cess Rate, Ad Optional Number
rem Valorem (Max length: 3,3)
A1.2.23 State_Cess_Amt_Ad_Val 0..1 State Cess Amount, ad Optional Number
orem valorem (Max
length: 12,2)

A1.2.24 State_Cess_Amt_Non_A 0..1 State Cess Amount, Optional Number

d_Valorem non ad valorem (Max
length: 12,2)

A.1.2.25 Other_Charges_Item_Lev 0..1 Other Charges (item Optional Number

el level) (Max
length: 12,2)

A.1.2.26 Purchase_Order_Line_Re 0..1 Purchase Order Line Optional String (Max length:
ference Reference 50)
A.1.2.27 Item_Total_Amt 1..1 Item Total Amount Mandatory Number
(Max
length: 12,2)

A.1.2.28 Origin_Country_Code 0..1 Code of Country of Optional Enumerated List

Origin

A.1.2.29 Unique_Serial_Number 0..1 Unique Serial Number Optional String

(Max
length: 20)

A.1.2.30 Product_Attribute_Detai Optional Refer A 1.5

ls
0..n
A 1.3 Document Total Details 1..1
Mandator
y
Sr. Parameter Name Cardinalit Description Whether Field Specific ations
No. y mandator
y or
optional
A.1.3.1 Taxable_Value_Total 1..1 Total Taxable Value Mandatory Number (Max length: 14,2)

A.1.3.2 IGST_Amt_Total 0..1 Total IGST Amount Optional Number (Max length : 14,2)

A.1.3.3 CGST_Am_Total 0..1 Total CGST Amount Optional Number (Max length: 14,2)

A.1.3.4 SGST_UTGST_Amt_Tot 0..1 Total SGST/UTGST Optional Number (Max length : 14,2)
al Amount

A.1.3.5 Comp_Cess_Amt_Total 0..1 Total Compensation Optional Number (Max length : 14,2)
Cess Amount

A.1.3.6 State_Cess_Amt_Total 0..1 Total State Cess Optional Number (Max length : 14,2)
Amount
A.1.3.7 Discount_Amt_Invoice_ 0..1 Invoice Level Discount Optional Number (Max length: 14,2)
Level Amount
A.1.3.8 Other_Charges_Invoice_ 0..1 Other Charges (Invoice Optional Number (Max length: 14,2)
Level Level)
A.1.3.9 Round_Off_Amount 0..1 Round Off Amount Optional Number (Max length: 2,2)

A.1.3.10 Total_Invoice_Value_IN 1..1 Total Invoice Value in Mandatory Number (Max length: 14,2)
R INR

A.1.3.11 Total_Invoice_Value_FC 0..1 Total Invoice Value in Optional Number (Max length: 14,2)
NR FCNR
A.1.3.12 Paid_Amount 0..1 Paid Amount Optional Number (Max length:14,2)

A.1.3.13 Amount_Due_ 0..1 Amount Due Optional Number (Max length:14,2)

A 1.4 Batch Details 0..1 Optional

Sr. Parameter Name Cardinalit Description Whether Field Specific ations
y mandator
y or
No. optional
A.1.4.1 Batch_Number 1..1 Batch Number Mandatory String
(Max Length: 20)
A.1.4.2 Batch_Expiry_ Date 0..1 Batch Expiry Date Optional String
(DD/MM/YYYY)
A.1.4.3 Warranty_Date 0..1 Warranty Date Optional String
(DD/MM/YYYY)
A 1.5 Attribute 0..n Optional
Details of Item
Sr. Parameter Name Cardinalit Description Whether Field Specifications
No. y mandator
y or
optional
A.1.5.1 Attribute_Name 0..1 Attribute Name Optional String
(Max Length: 100)
A.1.5.2 Attribute_Value 0..1 Attribute Value Optional String
(Max Length: 100)
NV – 1
48)
or E-Invoice
y or optional as explained below:
e same cannot be repeated.
ed.
more than once.
re than once if reported. For example: Previous invoice
oice references.

aces before decimal point and ‘n’ places after decimal point.

on 1.1)
cal Sample Explanatory Notes
pecification Value of the
field
Header for Basic Details
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.

Length: 64) a5c12dca80e This will be a unique reference number for the
7433217…..b invoice.
a4013750f20
46f229
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.
ated List B2B/B2C/ This will be the code to identify type of supply.
SEZWP/
SEZWOP/
EXP
WP/
EXPWOP/
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

ated List INV / CRN / Type of Document:

DBN
INV for Invoice,

CRN for Credit Note,

DBN for Debit note.

Sa/1/2019 This is as per relevant rule in CGST/SGST/UTGST
ength:16) Rules.

7/21/2019 The date on which the Invoice was issued. Format

M/YYYY) "DD/MM/YYYY"

ated 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

Length:1) Y Whether the tax liability payable is under Reverse

Charge.

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

Header for Document Period

7/21/2019 This is the start date of the document period
M/YYYY) (delivery/invoice period).
 7/21/2019
M/YYYY)

(This field is mandatory only if this section is

selected)
7/21/2019 This is the end date of the document period
M/YYYY) (delivery/invoice period).

(This field is mandatory only if this section is

selected)
Header for Preceding Document / Contract
Reference
Sub-header for Preceding Document Reference

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)
7/21/2020 Date of preceding document/invoice.
M/YYYY) 19
(This field is mandatory only if this section is
selected)
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.
Sub-header for Receipt / Contract References

Max length:20) CREDIT30 This reference is kept for user to provide number of
their receipt advice to their customer, in lieu of
advance.
7/21/2019 Date of issue of receipt advice for advance.
M/YYYY)

Max length:20) TENDERJA This reference is kept for mentioning number or

N2020 details of Lot or Tender, if supplies are made under
such Lot or tender.
Max length:20) CONT23072 This reference is kept for mentioning contract
019 number, if supplies are made under any specific
Contract

Max length:20) EXT23222 An additional field for provision of any

additional/external reference number for the supply.
Max length:20) PJTCODE01 This reference is kept for mentioning project number,
if supplies are made under any specific project
Max length:16) Vendor PO /1 This is the reference number of Purchase Order

7/21/2019 This is the date of Purchase Order.

M/YYYY)

Header for Supplier Information

Max. length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier

Max. length:100) ABC Traders A name by which the Supplier is known, i.e. Business
Name, other than legal name

Length:15) 29AADFV75 GSTIN of the Supplier

89C1ZX
Max # 1-23-120, Address 1 of the Supplier
00) Flat No. 3, (Building/Flat no., Road/Street, Locality etc.)
Nalanda
Apartments,
MG Road,
Vasanth
Nagar

Max # 1-23-120, Address 2 of the Supplier

00) Flat No. 3, (Building/Flat no., Road/Street, Locality etc.), if any
Nalanda
Apartments,
MG Road,
Vasanth
Nagar

Max length:50) Bangalore Location of the Supplier (City/Town/Village)

ated 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/Webappl/STATE_ENQ

(Length: 6) 560087 PIN Code of the Supplier Locality

Max length:12) 9999999999 Contact number of the Supplier
Max length:100) supplier@abc e-mail ID of the Supplier, as per REGEX (Regular
.com Expressions) pattern
Header for Recipient Information

Max length:100) PQR Pvt. Ltd. It will be legal name of recipient, as per PAN.
Max length:100) PQR Pvt. Ltd. It will be legal name of recipient, as per PAN.

Max length:100) Adarsha It will be trade name of recipient, if available.

Length:15) 29ABCCR18 GSTIN of the Recipient, if available.

32C1ZX,
URP
URP: In case of exports or if supplies are made to
unregistered persons
ated 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

Max length:100) # 1-23-120, Address 1 of the Recipient

Flat No. 3, (Building/Flat no., Road/Street, Locality etc.)
Nalanda
Apartments,
Max length:100) # 1-23-120, Address 2, if any, of the Recipient
Flat No. 3, (Building/Flat no., Road/Street, Locality etc.), if any
Nalanda
Apartments,
Max length:100) Mysore Location of the Recipient
(City/Town/Village)
ated 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

(Length: 6) 560002 PIN code of the Recipient locality.

In case of export, Pincode need not be mentioned.

ated 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

Max length:12) 802223323 Contact number of the Recipient

Max length:100) billing@xyz.c e-mail ID of the Recipient, as per REGEX (Regular
om Expressions) pattern
Max length:100) billing@xyz.c e-mail ID of the Recipient, as per REGEX (Regular
om Expressions) pattern

Header for Payee Information

Max length:100) Ramesh K Name of the person to whom payment is to be made

Max length:18) 3.8685E+12 Bank Account Number of Payee

Max length:18) Direct Mode of Payment: Cash/Credit/Direct Transfer etc.

Transfer

Max length:11) SBIN987654 Indian Financial System Code (IFSC) of Payee’s

3 Bank Branch

Max length:100) Text Terms of Payment, if any, with the Recipient can be
provided.

Max length:100) Text Instruction, if any, regarding payment can be

provided

Max length:100) Text Terms to specify credit transfer payments.

Max length:100) Text Terms, if any, to specify a direct debit.

c (Max length:4) 30 Number of days within which payment is due.

Header for Delivery Information

A 1.0 Details of location to which the supply has to be
delivered.
A 1.1 Details of location from where Supply has to be
dispatched.

Header for Invoice Item Details

A 1.2 Provides information about the goods and services

being invoiced.
Header for Document Total Details

A 1.3 Details of document total including taxes.

A 1.3 Details of document total including taxes.

Header for Extra Information

GST To specify the tax/levy applicable – GST (This field

is mandatory only if this section is selected)

New batch Items A textual note that gives unstructured information

submitted 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.
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

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.
12/3/2020 Date of Shipping Bill as per Indian Customs EDI
System (ICES)

1200000.5 Amount of Export Duty in INR, if any, applicable (in

case of invoices for export)

Y/N In case of deemed export supplies, this field is for

mentioning whether supplier can exercise the option
of claiming refund or not.

29ABCCR1832C1CX GSTIN of e-commerce operator, if supply is made

through him/her.
Header for Additional Supporting Documents
http://www.xyz.com/abc This is to enter URL reference of additional
supporting documents, if any.
Base 64 encoded This is to add any additional document in
Document PDF/Microsoft Word in Base64 encoded format.

Free text, remarks, Any additional information, names, values, data etc.
identifiers, etc. that is specific for the Supplier-Recipient transaction
e.g. CIN, trade-specific information, Drug Licence
Reg. No., FOB/CIF etc.

Header for e-way Bill Details

29AADFV7589C1ZO Registration / Enrolment Number of the transporter

(This field is required if Part-A of E-waybill has to be

generated)
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)
200 Distance of Transportation

(This field is mandatory only if this section is

selected)
Sphurthi Transporters Name of the Transporter

As/34/746 Transport Document Number

(This field is mandatory if mode of Transport is Rail

or Air or Ship)
7/21/2019 Date of Transport document.

(This field is mandatory if mode of Transport is Rail

or Air or Ship)
KA12KA1234 or Vehicle Registration Number
KA12K1234 or
KA123456 or KAR1234
(This field is mandatory if mode of Transport is
Road)
O/R To mention nature of vehicle:

O: Over-Dimensional Cargo
 O/R

R: Regular

(This field is mandatory if Part-B of e-way bill is also

to be generated)
Header for Annexure A 1.0: Ship To Details
Sample Value Explanatory Notes

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)
XYZ-1 Trade Name of the entity to whom the supplies are
shipped to.

36AABCT2223L1ZF GSTIN of the entity to whom the supplies are shipped

to.
Flat No. 2, Priya Towers, Address 1 of the entity to whom the supplies are
Omega Road, Srinivasa shipped to
Nagar
(This field is mandatory only if this section is
selected)
Flat No. 2, Priya Towers, Address 2, if any, of the entity to whom the supplies
Omega Road, Srinivasa are shipped to
Nagar

Bangalore Place (City/Town/Village) of entity to whom the

supplies are shipped to.

(This field is mandatory only if this section is

selected)
560001 PIN code of the location to which the supplies are
shipped to.

(This field is mandatory only if this section is

selected)
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/Webappl/STATE_ENQ

 (This field is mandatory only if this section is
selected)
Header for Annexure A 1.1: Dispatch From
Details
Sample Value Explanatory Notes

XYZ-2 Name of the entity from which goods are dispatched.

(This field is mandatory only if this section is

selected)
Building No. 4/2, Flat No. Address 1 of the entity from which goods are
3, Kakatiya Apartments, dispatched.
Vasanth Nagar
(This field is mandatory only if this section is
selected)
Building No. 4/2, Flat No. Address 2 of the entity from which goods are
3, Kakatiya Apartments, dispatched.
Vasanth Nagar

Bangalore Place (City/Town/Village) of the entity from which

goods are dispatched.

(This field is mandatory only if this section is

selected)
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/Webappl/STATE_ENQ

(This field is mandatory only if this section is

selected)
560087 Pincode of the locality of entity from where goods are
dispatched.

(This field is mandatory only if this section is

selected)
Header for Annexure A 1.2: Item Details
Sample Value Explanatory Notes

1,2,3 Serial number of the item

Mobile Description of the item

Mobile Description of the item

Y/N Specify whether supply is service or not.

1122 To enter applicable HSN / SAC Code of Goods /

Service

Some manufacturers may mention batch details (in

Section A 1.4)

b123 Barcode, if any, of the item.

10 The quantity of items to be mentioned in the invoice.

This is mandatory only in case of goods.

99 Quantity of item(s), if any, given free of charge
(FOC)

Box The Unit of Measurement (UOM), if any, applicable

on invoiced goods.

500.5 Price per unit item.

5000 The gross price of an item (cost multiplied by

quantity - rounded off to 2 decimal), exclusive of
taxes.

10.25 Discount amount, if any, for the item.

99 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.
5000 This is the value on which tax is computed. Value
cannot be negative.

5 The GST rate, represented as percentage that applies

to the invoiced item. It will be IGST rate or sum of
CGST & SGST Rates.

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.

650 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.
650 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.
2.50% Ad valorem Rate of GST Compensation Cess,
applicable, if any
56 GST Compensation Cess amount, ad valorem
(rounded off to 2 decimals) (based on value of the
item)
23 GST Compensation Cess amount, computed on the
basis other than value of item (i.e. specific cess
amount computed based on quantity, number etc.)
1.50% Ad valorem Rate of State/UT Cess, applicable, if any

43 State/UT Cess amount, ad valorem (based on value of

the item)

12 State/UT Cess amount, computed on the basis other

than value of item (i.e. specific cess amount computed
based on quantity, number etc.)

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.
746/ABC/01 Reference of Purchase Order Line

5000 The item total value that includes all taxes, cesses, as
well as other charges.

However, this value excludes discount, if any.

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/Webappl/COUNTRY_ENQ

553 Serial number, in case of each item having a unique

number.

Attribute details of product

Header for Annexure A 1.3: Document Total

Details
Sample Value Explanatory Notes

768439.35 This is the sum of the taxable values of all the items
in the document.

265.5 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’
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’
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’
24.95 Total GST Compensation Cess amount for the
invoice (ad valorem as well as non-ad valorem)

5.45 Total State cess amount for the invoice (ad valorem
as well as non-ad valorem)
100 This is Discount Amount, if any, applicable on total
invoice value
200 This is Other charges, if any, applicable on total
invoice value
31.21 This is round off amount of total invoice value

745249678.5 The total value of invoice including taxes/GST and

rounded to two decimals maximum.

$5729.65 The total value of invoice in Additional Currency

8463.5 The amount, if any, which has been paid in advance.
It must be rounded to maximum 2 decimals.

98789.5 The outstanding amount due for payment. It must be

rounded to maximum 2 decimals.
Header for Annexure A 1.4: Batch Details
Sample Value Explanatory Notes

673927 Certain set of manufacturers may mention batch

number details. (This field is mandatory only if this
section is selected)
11/21/2019 Expiry Date of the Batch, if any

11/21/2019 Warranty date for the Item, if any.

Header for Annexure A 1.5: Attribute Details of

Item
Sample Value Explanatory notes

Colour Attribute Name of the item.

Red, green, etc. Attribute Value of item.