e-Invoicing Schema Template

by ClearTax

Pre-read

With the upcoming e-Invoicing directive, applicable on a mandatory basis from 1st October 2020, one of the major worries in the market is changes required in the
existing ERP depending on the respective business sector. To develop a better understanding of the same, we have prepared a "e-Invoicing Schema Comparison
Template" considering all scenarios under:
latest notification issued by govt via N/no. 61/2020 dt. 30st July 2020

Overview of the template:

It covers a comparison of 16 sections with a break-up as follows:

- 5 sections considered as mandatory

- 11 sections considered as optional fields

Further, various headers provided are explained as:

Technical Name of the field:

It provides section wise bifurcation along with fields covered under each section such as Basic invoice details, supplier information, buyer information etc.
Change Type:
It defines if the type of change in old schema vs. new schema such as new field added, change in technical name, made optional from mandatory etc.
Brief description of the field :
It defines the technical name of fields under each section
 Updated Schema as on 30.07.2020 Earlier Schema
Sr. No. Whether Whether Change Type Brief Description of the field
Technical name of the field Mandatory/ Technical name of the field Mandatory/
Optional Optional
1. Basic Details Mandatory Basic Details Mandatory

1.0 Version Mandatory Version Mandatory Version Number

1.1 IRN Mandatory IRN Mandatory Invoice Reference Number
1.2 Supply_Type_Code Mandatory Supply_type_code Mandatory Code for Supply Type
1.3 Document_Type_Code Mandatory Document_type_code Mandatory Code for Document Type
1.4 Document_Num Mandatory Document_Num Mandatory Document Number
1.5 Document_Date Mandatory Document_Date Mandatory Document Date
1.6 Additional_Currency_Code Optional Additional_currency_code Optional Additional Currency Code
1.7 Reverse_Charge Optional Reverse_charge Optional Reverse Charge
IGST_Applicability_despite_Supplier_and_Recipie IGST Applicability despite Supplier and
1.8 Optional Added new field
nt_located_in_same_State/UT Recipient located in same State/UT
2. Document_Period Optional Optional
2.1 Document_Period_Start_Date Mandatory Document_Period_Start_Date Mandatory Document Period Start Date
2.2 Document_Period_End_Date Mandatory Document_Period_End_Date Mandatory Document Period End Date
3. Preceding Document / Contract Reference Optional Optional

3.1 Preceding Document Reference Optional Optional

3.1.1 Preceding_Document_Number Mandatory Preceding_Document_Number Mandatory Preceding Document Number
3.1.2 Preceding_Document_Date Mandatory Preceding_Document_Date Mandatory Date of Preceding Document
3.1.3 Other_Reference Optional Other_Reference Optional Other Reference
3.2 Receipt / Contract References Optional Optional
3.2.1 Receipt_Advice_Reference Optional Receipt_Advice_Reference Optional Receipt Advice Reference
3.2.2 Receipt_Advice_Date Optional Receipt_Advice_Date Optional Date of Receipt Advice
3.2.3 Tender_or_Lot_Reference Optional Tender_or_Lot_Reference Optional Tender or Lot Reference
3.2.4 Contract_Reference Optional Contract_Reference Optional Contract Reference
3.2.5 External_Reference Optional External_Reference Optional External Reference
3.2.6 Project_Reference Optional Project_Reference Optional Project Reference
3.2.7 PO_Ref_Num Optional Ref_Num Optional Change in Technical name PO Reference Number
3.2.8 PO_Ref_Date Optional Ref_Date Optional Change in Technical name PO Reference Date
4. Supplier Information Mandatory Mandatory
4.1 Supplier_Legal_Name Mandatory Supplier_Legal_Name Mandatory Supplier Legal Name
4.2 Supplier_Trade_Name Optional Supplier_trading_name Optional Change in Technical name Trade Name of Supplier
GSTIN of
4.3 Supplier_GSTIN Mandatory Supplier_GSTIN Mandatory
Supplier
4.4 Supplier_Address1 Mandatory Supplier_Address1 Mandatory Supplier Address 1
4.5 Supplier_Address2 Optional Supplier_Address2 Optional Supplier Address 2
 4.6 Supplier_Place Mandatory Supplier_Place Mandatory Supplier Place
4.7 Supplier_State_Code Mandatory Supplier_State Mandatory Change in Technical name Supplier State Code
4.8 Supplier_Pincode Mandatory Supplier_Pincode Mandatory Supplier PIN Code
4.9 Supplier_Phone Optional Supplier_Phone Optional Supplier Phone
4.10 Supplier_Email Optional Supplier_Email Optional Supplier e- mail
5. Recipient Information Mandatory Mandatory
5.1 Recipient_Legal_Name Mandatory Buyer_Name Mandatory Change in Technical name Recipient Legal Name
5.2 Recipient_Trade_Name Optional Buyer_Trade_Name Optional Change in Technical name Recipient Trade Name
GSTIN of
5.3 Recipient_GSTIN Mandatory Buyer_GSTIN Mandatory Change in Technical name
Recipient
5.4 Place_Of_Supply_State_Code Mandatory POS Mandatory Change in Technical name Place of Supply (State Code)
5.5 Recipient_Address1 Mandatory Buyer_Address1 Mandatory Change in Technical name Recipient Address 1
5.6 Recipient_Address2 Optional Buyer_Address2 Optional Change in Technical name Recipient Address 2
5.7 Recipient_Place Mandatory Buyer_Place Mandatory Change in Technical name Recipient Place
Made Mandatory from optional,
5.8 Recipient_State_Code Mandatory Buyer_State Optional Recipient State Code
Change in Technical name
5.9 Recipient_Pincode Optional Buyer_Pincode Optional Change in Technical name Recipient PIN Code
5.10 Country_Code_of_Export Optional Country_of_Export Optional Change in Technical name Country Code of Export
5.11 Recipient_Phone Optional Buyer_Phone Optional Change in Technical name Recipient Phone
5.12 Recipient_email_ID Optional Buyer_email_Id Optional Change in Technical name Recipient e- mail ID
6. Payee Information Optional Optional
6.1 Payee_Name Optional Payee_Name Optional Payee Name
6.2 Payee_Bank_Account_Number Optional Payee_Financial_Account Optional Change in Technical name Payee Bank Account Number
6.3 Mode_of_Payment Optional Mode_of_Payment Optional Mode of Payment
Bank
6.4 Bank_Branch_Code Optional Financial_Institution_Branch Optional Change in Technical name
Branch Code
6.5 Payment_Terms Optional Payment_Terms Optional Payment Terms
6.6 Payment_Instruction Optional Payment_Instruction Optional Payment Instruction
6.7 Credit_Transfer_Terms Optional Credit_Transfer Optional Change in Technical name Credit Transfer Terms
6.8 Direct_Debit_Terms Optional Direct_Debit Optional Change in Technical name Direct Debit Terms
6.9 Credit_Days Optional Credit_Days Optional Credit Days
7. Delivery_Information Optional Optional
7.1 Ship_To_Details Optional Ship_To_Details Optional Shifted from 7.2 to 7.1 Ship To Details
Dispatch_F
7.2 Optional Dispatch_From_Details Optional Shifted from 7.1 to 7.2 Dispatch From Details
rom_Details
8. Invoice Item Details Mandatory Mandatory
8.1 Item_List Mandatory List {items} Mandatory Change in Technical name Item List
9. Document Total Mandatory Mandatory
9.1 Document_Total_Details Mandatory Total_Details Mandatory Change in Technical name Document Total Details
10. Extra Information Optional Optional
10.1 Tax_Scheme Mandatory Tax_Scheme Mandatory Tax Scheme
10.2 Remarks Optional Remarks Optional Remarks
10.3 Port_Code Optional Port_code Optional Port Code
10.4 Shipping_Bill_Number Optional Shipping_bill_no Optional Change in Technical name Shipping Bill Number
10.5 Shipping_Bill_Date Optional Shipping_Bill_Date Optional Shipping Bill Date
 10.6 Export_Duty_Amount Optional Added new field Export Duty Amount
Change in Technical name and
10.7 Supplier_Can_Opt_Refund Optional Refund_claim_option Optional Supplier Can Opt Refund
Explaination also
e-Commerce Operator’s
10.8 ECOM_GSTIN Optional ECOM_GSTIN Optional
GSTIN
11. Additional_Supporting_Documents Optional Optional
Additional Supporting Documents
11.1 Additional_Supporting_Documents_URL Optional Additional_Supporting_Documents_url Optional
URL
11.2 Additional_Supporting_Documents_base64 Optional Additional_Supporting _Documents Optional Change in Technical name AdditionalSup porting Document in base64
11.3 Additional_Information Optional Additional_Information Optional Additional Information
12. E-way Bill Details Optional Optional
Transporter
12.1 Optional Transporter_ID Mandatory Made optional from Mandatory Transporter ID
_ID
12.2 Trans_Mode Optional Trans_Mode Mandatory Made optional from Mandatory Mode of Transportation
12.3 Trans_Distance Mandatory Trans_Distance Mandatory Distance of Transportation
12.4 Transporter_Name Optional Transporter_Name Optional Transporter Name
12.5 Trans_Doc_No. Optional Trans_Doc_No Optional Change in Technical name Transport Document Number
12.6 Trans_Doc_Date Optional Trans_Doc_Date Optional Transport Document Date
12.7 Vehicle_No Optional Vehicle_No Optional Vehicle Number
12.8 Vehicle_Type Optional Vehicle_Type Optional Vehicle Type
A.1.0 Ship To Details Optional Optional
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.0.1 ShipTo_Legal_Name Mandatory Shipping_To_Name_Legal Mandatory Change in Technical name Ship To Legal Name
A.1.0.2 ShipTo_Trade_Name Optional Shipping_To_Trade_Name Optional Change in Technical name Ship To Trade Name
A.1.0.3 ShipTo_GSTIN Optional Shipping_To_GSTIN Optional Change in Technical name Ship To GSTIN
A.1.0.4 ShipTo_Address1 Mandatory Shipping_To_Address1 Mandatory Change in Technical name Ship To Address1
A.1.0.5 ShipTo_Address2 Optional Shipping_To_Address2 Optional Change in Technical name Ship To Address2
A.1.0.6 ShipTo_Place Mandatory Shipping_To_Place Mandatory Change in Technical name Ship To Place
A.1.0.7 ShipTo_Pincode Mandatory Shipping_To_Pincode Mandatory Change in Technical name Ship To Pincode
A.1.0.8 Ship_To_State_Code Mandatory Shipping_To_State_Code Mandatory Change in Technical name Ship To State Code
A.1.1 Dispatch From Details Optional Optional
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.1.1 DispatchFrom_Name Mandatory Name_of_entity Mandatory Change in Technical name Dispatch From Name
A.1.1.2 DispatchFrom_Address1 Mandatory Address1 Mandatory Change in Technical name Dispatch From Address1
A.1.1.3 DispatchFrom_Address2 Optional Address2 Optional Change in Technical name Dispatch From Address2
A.1.1.4 DispatchFrom_Place Mandatory Place Mandatory Change in Technical name Dispatch From Place
A.1.1.5 DispatchFrom_State_Code Mandatory State_Code Mandatory Change in Technical name Dispatch From State Code
A.1.1.6 DispatchFrom_Pincode Mandatory Pincode Mandatory Change in Technical name Dispatch From Pincode
A.1.2 Item Details Mandatory Mandatory
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.2.1 Sl_No. Mandatory Sl_No Mandatory Change in Technical name Serial Number
A.1.2.2 Item_Description Optional Item_Description Optional Item Description
A.1.2.3 Is_Service Mandatory Is_Service Mandatory Service
A.1.2.4 HSN_Code Mandatory HSNcode Mandatory Change in Technical name HSN Code
A.1.2.5 Batch Details Optional Batch Optional Change in Technical name
A.1.2.6 Barcode Optional Barcode Optional Barcode
A.1.2.7 Quantity Optional Quantity Optional Quantity
A.1.2.8 Free_Qty Optional Free_Qty Optional Free Quantity
A.1.2.9 Unit_Of_Measurement Optional UQC Optional Change in Technical name Unit of Measurement
A.1.2.10 Item_Price Mandatory Rate Mandatory Change in Technical name Item Price
A.1.2.11 Gross_Amount Mandatory Gross_Amount Mandatory Gross Amount
A.1.2.12 Item_Discount_Amount Optional Discount_Amount Optional Change in Technical name Item Discount Amount
A.1.2.13 Pre_Tax_Value Optional Pre_Tax_Value Optional Pre-Tax Value
A.1.2.14 Item_Taxable_Value Mandatory Taxable_value Mandatory Change in Technical name Item Taxable Value
A.1.2.15 GST_Rate Mandatory GST_Rate Mandatory GST Rate
A.1.2.16 IGST_Amt Optional IGST_amt Optional IGST Amount
A.1.2.17 CGST_Amt Optional CGST_amt Optional CGST Amount
SGST/UTGST
A.1.2.18 SGST_UTGST Amt Optional SGST_amt Optional Change in Technical name
Amount
A.1.2.19 Comp_Cess_Rate_Ad_valorem Optional Cess_Rate Optional Change in Technical name Compensation Cess Rate, Ad_Valorem
A.1.2.20 Comp_Cess_Amt_Ad_Valorem Optional Cess_Amt_Ad_Valorem Optional Change in Technical name Compensation Cess Amount, Ad Valorem
A.1.2.21 Comp_Cess_Amt_Non_Ad_Valorem Optional Cess_Non_Ad_Valorem Optional Change in Technical name Compensation Cess Amount, Non ad valorem
A.1.2.22 State_Cess_Rate_ad_valorem Optional State_Cess_Rate Optional Change in Technical name State Cess Rate, Ad Valorem
A.1.2.23 State_Cess_Amt_Ad_Valorem Optional State_Cess_Ad_Valorem Optional Change in Technical name State Cess Amount, ad valorem
A.1.2.24 State_Cess_Amt_Non_Ad_Valorem Optional State_Cess_Non_Ad_Valorem Optional Change in Technical name State Cess Amount, non ad valorem
A.1.2.25 Other_Charges_Item_Level Optional Other_Charges Optional Change in Technical name Other Charges (item level)
A.1.2.26 Purchase_Order_Line_Reference Optional Order_Line_Reference Optional Change in Technical name Purchase Order Line Reference
A.1.2.27 Item_Total_Amt Mandatory Item_Total Mandatory Change in Technical name Item Total Amount
A.1.2.28 Origin_Country_Code Optional Origin_Country Optional Change in Technical name Code of Country of Origin
A.1.2.29 Unique_Serial_Number Optional Serial_Number Optional Change in Technical name Unique Serial Number
A.1.2.30 Product_Attribute_Details Optional Product_Attribute_Details Optional
A.1.3 Document Total Details Mandatory Mandatory
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.3.1 Taxable_Value_Total Mandatory Taxable_Value Mandatory Change in Technical name Total Taxable Value
A.1.3.2 IGST_Amt_Total Optional IGST_Amt Optional Change in Technical name Total IGST Amount
A.1.3.3 CGST_Am_Total Optional CGST_Amt Optional Change in Technical name Total CGST Amount
A.1.3.4 SGST_UTGST_Amt_Total Optional SGST_Amt Optional Change in Technical name Total SGST/UTGST Amount
A.1.3.5 Comp_Cess_Amt_Total Optional CESS_Amt Optional Change in Technical name Total Compensation Cess Amount
A.1.3.6 State_Cess_Amt_Total Optional State_Cess_Amt Optional Change in Technical name Total State Cess Amount
A.1.3.7 Discount_Amt_Invoice_Level Optional Added new field Invoice Level Discount Amount
A.1.3.8 Other_Charges_Invoice_Level Optional Added new field Other Charges (Invoice Level)
A.1.3.9 Round_Off_Amount Optional Round_off_amount Optional Round Off Amount
A.1.3.10 Total_Invoice_Value_ Mandatory Total_Invoice_Value_INR Mandatory Change in Technical name Total Invoice Value in INR
A.1.3.11 Total_Invoice_Value_FCNR Optional Total_Invoice_Value_FCNR Optional Total Invoice Value in FCNR
A.1.3.12 Paid_Amount Optional Paid_amount Optional Paid Amount
A.1.3.13 Amount_Due_ Optional Amount_due_for_payment Optional Change in Technical name Amount Due
A.1.4 Batch Details Optional Optional
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.4.1 Batch_Number Mandatory Batch_Name Mandatory Change in Technical name Batch Number
A.1.4.2 Batch_Expiry_Date Optional Batch_Expiry_Date Optional Batch Expiry Date
A.1.4.3 Warranty_Date Optional Warranty_Date Optional Warranty Date
 A.1.5 Attribute Details of Item Optional Optional
Whether optional or Whether optional
Sr. No. Parameter Name Description
mandatory or mandatory
A.1.5.1 Attribute_Name Optional Attribute_Name Optional Attribute Name
A.1.5.2 Attribute_Value Optional Attribute_Value Optional Attribute Value

For more details please reach out to us at: india-sales@cleartax.in