TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Forty Sixth Amendment) Rules, 2020
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.... the Uttar Pradesh Goods and Services Tax (Forty Sixth Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from 30th July, 2020. 2. In the Uttar Pradesh 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....
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....an 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/Webapp/CUR ENQ Whether the tax liability payable is under Reverse Charge. 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 1.7 Reverse_C 0..1 harge Reverse Charge Optional String (Length:1) Y 1.8 IGST Appl 0..1 IGST Optional String (Length: 1) N icability_de Applicability spite_Suppl despite ier_and_Re Supplier and cipient_loc Recipient ated_in_sa located in me same State/UT State/UT Document Period 0.1 Optiona 3 Header for Document Period Mandato String 21/07/201 This is the start date of the (DD/MM/YYYY) 9 2.1 Document 1..1 Document Period_Star Period Start ry t_Date Date 2.2 document period (delivery/invoice period). (This field is mandatory only if this section is selec....
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....ontract number, if supplies are made under any specific Contract additional field for of additional/external any reference number for the supply. PJTCODE This reference is kept for mentioning project number, if supplies are made under any specific project 3.2.5 External_R 0..1 eference External Optional String EXT23222 An Reference (Maxlength:20). provision 3.2.6 Project_Ref | 0..1 erence Project Reference Optional String (Max length:20) 01 3.2.7 PO 0..1 _Ref_Num PO Reference Number Optional String (Max length:16) Vendor PO/1 This is the reference number of Purchase Order 3.2.8 PO_Ref_D 0..1 ate PO Reference Date Optional String (DD/MM/YYYY) 21/07/201 9 This is the date of Purchase Order. Supplier Informatio Mandat ory Header for Supplier Information n 4.1 Supplier_L 1..1 egal_Name ry Supplier Legal Mandato String (Max. Name length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier 4.2 Supplier_Tr 0..1 ade_Name Trade Name of Optional String (Max Supplie....
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....f exports or if supplies are made to unregistered persons Code/State Code of Place of Supply as per GST System. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN 5.4 Place_Of_S 1..1 : upply_State Place of Mandato Enumerated List 29, 96 Code Supply (State Code) ry 6 5.5 Recipient 1..1 Address1 Recipient Address 1 Mandato String (Max ry length:100) # 1-23- 120, Flat Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) No. 3, Nalanda Apartment S, MG 5.6 Recipient 0..1 Address2 Recipient Address 2 Optional String (Max length:100) No. 3, Nalanda Apartment Road, Vasanth Nagar # 1-23- 120, Flat Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any S, MG Road, Vasanth Nagar 5.7 Recipient_ 1..1 Place Recipient Place ry Mandato String (Max length:100) Mysore Location of the Recipient (City/Town/Village) 5.8 Recipient_ 1..1 State_Code ry Recipient State Mandato Enumer....
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....y credit transfer payments. Optional String (Ma x length:100) Text Terms, if any, to specify a direct debit. 6.9 Credit_Day 0..1 Credit Days S Optional Numeric (Max length:4) 30 Number of days within 7. Delivery I 0..1 Optiona nformation 7.1 Ship_To_D 0..1 etails Ship To Details Optional Refer A 1.0 7.2 Dispatch_F 0..1 Dispatch Optional Refer A 1.1 rom Detail From Details S 8. Invoice 1..n Item Man datory Details 8.1 Item_List 1..n Item List Mandat ory Refer A 1.2 which payment is due. Header for Delivery Information Details of location to which the supply has to be delivered. Details of location from where Supply has to be dispatched. Header for Invoice Item Details Provides information about the goods and services being invoiced. Document 1..1 Total Man datory 8 Header for Document Total Details 9.1 Document 1..1 Document Mandat Refer A 1.3 Details of document total Total_Deta Total Details ory ils 10. Extra 10.1 Informatio Option al T....
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.....1 Additional 0..1 Additional Optional String Supporting Supporting (Max length: 100): http://www.x yz.com/abc Document Documents S_URL URL 11.2 Additional 0..1 AdditionalSup Optional String Supporting porting Document Document in (Max length: 1000) Base 64 encoded Document 11.3 s base64 Additional 0..1 base64 Additional Optional String Information Information (Max length: 1000) Free text, remarks, identifiers, etc. 12. E-way Bill Details 0..1 Optiona 12.1 Transporter 0..1 ID Transporter ID Option al String (Length: 15) 89C1ZO This is to enter URL reference of additional supporting documents, if any. This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. 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. Header for e-way Bill Details 29AADFV75 Registration / Enrolment Number of the transporter 12.2 ....
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....ngth:15) 36AABCT22 23L1ZF A.1.0 ShipTo_Ad 1..1 Ship To .4 dress Address1 Mandato String (Max ry length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Omega Road, (This field is mandatory only if this section selected) is Trade Name of the entity to whom the supplies are shipped to. GSTIN of the entity to whom the supplies are shipped to. Address 1 of the entity to whom the supplies are shipped to (This field is mandatory only if this section is selected) Address 2, if any, of the entity to whom the supplies are shipped to Nagar A.1.0 .5 ShipTo Ad 0..1 dress2 Ship To Address2 Optional String (Max length: 100) Flat No. 2, Priya Towers, Srinivasa Nagar A.1.0 ShipTo_Pla 1..1 Ship To Place Mandato .6 ce ry String (Max length: 100) Bangalore A.1.0 .7 ShipTo_Pin 1..1 code Ship To Pincode Mandato Number(Max 560001 ry length: 6) A.1.0 .8 Ship_To_St 1..1 ate_Code Ship To State Code Mandato Enumerated List 29 ry A 1.1 Dispatch 0..1 From Details Op....
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....tory only if this section is selected) Pincode of the locality of entity from where goods are dispatched. (This field is mandatory only if this section is 13 selected) A 1.2 Item Detail 1..n Mandat Mory Sr. No. Parameter Cardi Name nality Description Whethe Field Specifications Sample Header for Annexure A 1.2:Item Details Explanatory Notes Value mandat ory or optional A.1.2 Sl_No. 1..1 .1 Serial Number ry Mandato String (Max length: 6) 1,2,3 Serial number of the item A.1.2 Item Descr 0..1 Item .2 iption Description Optional String (Max) length: 300) Mobile Description of the item A.1.2 Is Service 1..1 Service Mandato String (Length: 1) Y/N .3 Specify whether supply is service or not. ry A.1.2 HSN Code 1..1 HSN Code .4 ry Mandato 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 Barcode 0..1 ....
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....lue. This is the value on which tax is computed. Value cannot be negative. The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. 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. 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. 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. Comp Cess 0..1 19 _Rate_Ad_ valorem Compensation Cess Rate, Optional Number 2.5% (Max length:3,3) Ad Valorem A1.2. Comp_Cess 0..1 20 _Amt_ Ad_Valore m Compensation Cess Amount, Ad Valorem Optional Number 56.00 (Max length: 12,2) A1.2. Comp_Cess 0..1 Compensation Optional Number 23.00 21 _Amt_Non _Ad Valor Cess Amount, (Max length:....
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....st published and updated from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY_ ENQ Serial number, in case of each item having a unique number. A.1.2 Product_At .30 tribute_Det 0..n Optional Refer A 1.5 ails A 1.3 Document 1..1 Total Mand Attribute details of product Header for Annexure A 1.3:Document Total Details atory Details Sr. Parameter Cardi Description No. Name nality Wheth er Field Specific ations Sample Explanatory Notes Value manda tory or option al A.1.3 Taxable V 1..1 .1 alue Total Total Taxable Value Manda Number 768439.35 tory (Max length: 14,2) A.1.3 IGST_Amt 0..1 .2 Total Total IGST Amount Option Number al (Max 265.50 length: 14,2) A.1.3 CGST_Am 0..1 Total CGST .3 Total Amount Option Number al (Max 65.45 length: 14,2) 17 This is the sum of the taxable values of all the items in the document. Total IGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/U....