A) The following summation validations are to be done for itemsTaxable Value of Item = Gross Amount of Item – Discount
- SGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state CGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state
- IGST Value of Item = Taxable Value of Item X GST Rate, if inter-state
- Cess Value of Item = Taxable Value of Item X Cess Rate
- State Cess Value of Item = Taxable Value of Item X State Cess Rate
- Total Value of Item = Taxable Value of Item + SGST Value of Item + CGST Value of Item + IGST Value of Item + Cess Value of Item + State Cess Value of Item + Non-Advol Cess Value of Item + State Cess Non-advol value of Item + Other charges.
B) In case of Reverse charge and Export transactions (EXPWP), Total value of Item can match with either with tax values or without tax values. That is, the total value of item can include or exclude the tax values as per the business requirements.
C) Temporarily, the validation of ‘Gross Amount of Item with Quantity and Selling Unit Price’ has been withdrawn.
D) In case of EXPWOP and SEZWOP, Passed IGST Value of Item will not be validated even if actual tax rate is passed, if the passed value of IGST for that is ZERO.)
E) The following summation validations are to be done on Invoice total
- Total Taxable Value = Taxable Value of all Items
- Total SGST Value = SGST Value of all Items
- Total CGST Value = CGST Value of all Items
- Total IGST Value = IGST Value of all Items
- Total Cess Value = Cess Value of all Items + Non-Advol Cess Value of all Items
- Total State Cess Value = State Cess Value of all Items + State Cess Non-advol Value of all Items
F) In case of CREDIT NOTE AND DEBIT NOTE, the ‘IGST/CGST/SGST/CESS value of item’ is not validated with corresponding tax rates and taxable values.
G) The round-off value for ‘Round_off_amount’ attribute is to adjust final ‘Total_Invoice_Value_INR’ attribute and can be between -99.99 and +99.99
H) The following summation validation is to be done on Invoice total
- Total Invoice Value = Sum of All Total Value of Items – Invoice Discount + Invoice Other charges + Round-off amount
