Page 69 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] NOTIFICATIONS & RULES S21

A.1.2.17 CGST_ 0..1 CGST Optional Number 650.00 Amount of CGST
Amt Amount (Max payable per item
Length : (rounded off to 2
12,2) decimals).
If CGST is reported,
then SGST/UTGST
has to be reported
and IGST will be
blank.
A.1.2.18 SGST_ 0..1 SGST/ Optional Number 650.00 Amount of SGST/
UTGST UTGST (Max UTGST payable per
Amt Amount length : item (rounded off to
12,2) 2 decimals).
If SGST/UTGST is
reported, then
CGST must be re-
ported and IGST
will be blank.
A1.2.19 Comp_ 0..1 Com- Optional Number 2.5% Ad valorem Rate of
Cess_ pensa- (Max GST Compensation
Rate_ tion length: 3,3) Cess, applicable, if
Ad_ Cess any
valorem Rate, Ad
Valorem
A1.2.20 Comp_ 0..1 Com- Optional Number 56.00 GST Compensation
Cess_ pensa- (Max Cess amount, ad
Amt_ tion length : valorem (rounded
Ad_ Cess 12,2) off to 2 decimals)
Valorem Amo- (based on value of the
unt, Ad item)
Valorem
A1.2.21 Comp_ 0..1 Com- Optional Number 23.00 GST Compensation
Cess_ pensa- (Max Cess amount, com-
Amt_ tion length : puted on the basis
Non_ Cess 12,2) other than value of
Ad_ Amo- item (i.e. specific cess
Valorem unt, Non amount computed
ad val- based on quantity,
orem number etc.)
A1.2.22 State_ 0..1 State Optional Number 1.5% Ad valorem Rate of
Cess_ Cess (Max State/UT Cess,
Rate_ Rate, Ad length : applicable, if any
ad_ Valorem 3,3)
valorem
A1.2.23 State_ 0..1 State Optional Number 43.00 State/UT Cess
Cess_ Cess (Max amount, ad valorem
Amt_ Amo- length : (based on value of the
Ad_ unt, ad 12,2) item)
Valorem valorem
GST LAW TIMES  6th August 2020  69