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. (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.
2. In the Punjab 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
Reference
Number
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.
Supply Type
ZWP/SEZW
OP/EXP
WP/EXPWO
P/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
Type
INV for Invoice,
CRN for Credit Note,
DBN for Debit note.
(Max Length:16)
(DD/MM/YYYY)
Currency_Code
Currency Code
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
Recipient_located_in_same_State/UT
Applicability despite Supplier and Recipient located in same
State/UT
Period_Start _
Date
Period Start
(This field is mandatory only if this section is selected)
Period_End_
Period End Date
Document /
Contract
Document
Document_
Credit/Debit notes, against invoices can also be referred here.
Document_ Date
Preceding
19
References
specific Contract
Information
89C1ZX
Nalanda
Apartments,
MG Road,
Vasanth
Nagar
Flat No. 3,
Locality etc.), if any
List published and updated from time to time at https://www.icegate.gov.in/Webappl/STATE_ENQ
32C1ZX,
URP
URP: In case of exports or if supplies are made to unregistered persons
https://www.icegate.gov.in/Webappl/STATE_ENQ
(Building/Flat no., Road/Street,
Locality etc.)
In case of export, Pincode need not be mentioned.
List published and updated from
time to time at
https://www.icegate.gov.in/Webappl/COUNTRY_ENQ
com
payment is to be made
Account
62
Cash/Credit/Direct Transfer etc.
3
(IFSC) of Payee's Bank Branch
Instruction
Details
From Details
Total Details
al
Items submitted
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
(Max Length: 12,2)
invoices for export)
C1CX
Supporting
Documents
URL
(Max length: 100)
com/abc
Supporting _ Documents_ base64
Document in base64
(Max length: 1000)
C1ZO
of the transporter
(This field is required if Part-A of
E-waybill has to be generated)
Transportation
(This field is required if Part-B of e-way bill is also to be generated)
Name
Transporters
(This field is mandatory if mode of Transport is Rail or Air or Ship)
Document Date
or KA123456 or KAR1234
(This field is mandatory if mode of Transport is Road)
O: Over-Dimensional Cargo
R: Regular
(This field is mandatory if Part-B of e-way bill is also to be generated)
L1ZF
Towers, Omega
Road, Srinivasa
the supplies are shipped to
6)
(Max length:100)
4/2, Flat No. 3,
Kakatiya
Vasanth Nagar
(This field is mandatory only if
this section is selected)
Description
A 1.4)
b123
This is mandatory only in case of goods.
Measurement
(Max length : 12,3)
(Max length : 12,2)
(Max length: 12,2)
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.
If CGST is reported, then SGST/UTGST has to be reported and IGST will be blank.
Amt
If SGST/UTGST is reported, then CGST must be reported and IGST will be blank.
Cess Rate,
Ad_Valorem
(Max length: 3,3)
Cess Amount,
Ad Valorem
Non ad valorem
(Max length:12,2)
quantity, number etc.)
non ad
valorem
These may not be part of taxable value, e.g. in case of pure agent reimbursement.
Amount
However, this value excludes discount, if any.
other country;
Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES).
Attribute_Details
(Max length: 14,2)
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'
Total
Amt_Total
SGST/UTGST
: 14,2)
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'
Compensation
Cess Amount
valorem)
Cess
Discount
(Max length: 2,2)
It must be rounded to maximum 2 decimals.
(Max Length: 20)
(Max Length: 100)
AJOY SHARMA,
Financial Commissioner (Taxation)
to Government of Punjab
Department of Excise and Taxation.