Page 53 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] NOTIFICATIONS & RULES S5
EXPWP : Export
with Payment
EXPWOP : Export
without Payment
DEXP : Deemed
Export
1.3 Docu- 1..1 Code for Manda- Enumerat- INV/ Type of Document :
ment_ Docu- tory ed List CRN/ INV for Invoice,
Type_ ment DBN
Code Type CRN for Credit
Note,
DBN for Debit note.
1.4 Docu- 1..1 Docu- Manda- String Sa/1/ This is as per rele-
ment_ ment tory (Max 2019 vant rule in CGST/
Num Number Length : SGST/UTGST
16) Rules.
1.5 Docu- 1..1 Docu- Manda- String 21/07/ The date on which
ment_ ment tory (DD/MM/ 2019 the Invoice was
Date Date YYYY) issued. Format
“DD/MM/YYYY”
1.6 Addi- 0..1 Addi- Optional Enumerat- USD, The field is for re-
tional_ tional ed List EUR porting additional
Curren- Curren- currency, if any, in
cy_Code cy Code 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
1.7 Re- 0..1 Reverse Optional String Y Whether the tax
verse_ Charge (Length: 1) liability payable is
Charge under Reverse
Charge.
1.8 IGST_ 0..1 IGST Optional String N To report the sce-
Applica- Applica- (Length: 1) narios where the
bility_ bility supply is chargea-
despite_ despite ble to IGST despite
Suppli- Supplier the fact that the
GST LAW TIMES  6th August 2020  53