India IRP: Tax Information
You can model tax information at the Document and Line levels.
Document level
In India, the indirect tax is known as the Goods and Services Tax (GST). The tax is also categorized by the agency that collects the tax such as State GST (SGST), Central GST (CGST), and so on. If multiple collection agencies apply, each must have a tax breakdown in the Document. The agencies are modeled in the Tax Scheme Tax Type Code element.
Elements
Use the following sub-elements of the TaxTotal element to model this information:
| Name (Path) | Cardinality | Description |
|---|---|---|
Document Level Taxes Group (/Invoice/TaxTotal) | 1..1 | Groups information about tax that is applied to the entire Document. |
Invoice Total Tax Amount in Tax Accounting Currency (/Invoice/TaxTotal/TaxAmount) | 1..1 | The tax total amount expressed in the accounting currency accepted or required in the country of the Supplier. |
Tax Breakdown Group (/Invoice/TaxTotal/TaxSubtotal) | 0..n | A group of elements providing information about tax breakdown by different categories, rates and exemption reasons in the invoice accounting currency. One of the subtotals the sum of which equals the total tax amount for a particular taxation scheme. |
Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxAmount) | 1..1 | The total tax amount for a given tax category. |
Tax Category Applicable To This Subtotal (/Invoice/TaxTotal/TaxSubtotal/TaxCategory) | 1..1 | A group of elements providing information about the tax category. |
Tax Category Code For Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID) | 1..1 | Code that represents the applicable Tax Category. |
Tax Category Rate For Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent) | 0..1 | The tax rate, represented as percentage that applies for the relevant tax category. |
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme) | 1..1 | Groups information about the applicable Tax Scheme. |
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID) | 1..1 | Code that represents the Tax Scheme, |
Tax Scheme Tax Type Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/TaxTypeCode) | 0..1 | The type code of the Tax Category. |
Restrictions
- You must use one of the following values for the Tax Scheme Tax Type Code element:
| Code | Description |
|---|---|
VRBL:IN:SGST | State GST (SGST) |
VRBL:IN:CGST | Central GST (CGST) |
VRBL:IN:IGST | Integrated GST (IGST) |
VRBL:IN:CESS | CESS |
VRBL:IN:CESS-NONADVOL | CESS Non-Ad Valorem |
VRBL:IN:CESS-ST | State CESS |
VRBL:IN:CESS-ST-NONADVOL | State CESS Non-Ad Valorem |
- Where multiple collection agencies (as specified in the Tax Scheme Tax Type Code element) apply, you must supply a group of tax information for each agency.
Example
<Invoice>
<!-- code omitted for clarity -->
<cac:TaxTotal>
<cbc:TaxAmount currencyID="INR">0.10</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="INR">2.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="INR">0.10</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>5.00</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>GST</cbc:ID>
<cbc:TaxTypeCode>VRBL:IN:IGST</cbc:TaxTypeCode>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
<!-- code omitted for clarity -->
</Invoice>
Line level
Elements
Use the following sub-elements of the InvoiceLine/TaxTotal element to model this information:
| Name (Path) | Cardinality | Description |
|---|---|---|
Line Level Taxes Group (/Invoice/InvoiceLine/TaxTotal) | 1..1 | Groups information about tax that is applied to the line. |
Invoice Total Tax Amount in Tax Accounting Currency (/Invoice/InvoiceLine/TaxTotal/TaxAmount) | 1..1 | The total tax amount expressed in the accounting currency accepted or required in the country of the Supplier. |
Tax Breakdown Group (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal) | 0..n | A group of elements providing information about tax breakdown by different categories, rates, and exemption reasons in the invoice accounting currency. One of the subtotals the sum of which equals the total tax amount for a particular taxation scheme. |
Tax Category Tax Amount In Accounting Currency (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxAmount) | 1..1 | The total tax amount for a given tax category. |
Tax Category Applicable To This Subtotal (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory) | 1..1 | A group of elements providing information about the tax category. |
Tax Category Code For Tax Category Tax Amount In Accounting Currency (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/ID) | 1..1 | Code that represents the applicable Tax Category. |
Tax Category Rate For Tax Category Tax Amount In Accounting Currency (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/Percent) | 0..1 | The tax rate, represented as a percentage that applies to the relevant tax category. |
Tax Scheme (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme) | 1..1 | Groups information about the applicable Tax Scheme. |
Tax Scheme Code (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID) | 1..1 | Code that represents the Tax Scheme. |
Tax Scheme Tax Type Code (/Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/TaxTypeCode) | 0..1 | The type code of the Tax Category. |
Restrictions
- You must use one of the following values for the Tax Scheme Tax Type Code element:
| Code | Description |
|---|---|
VRBL:IN:SGST | State GST (SGST) |
VRBL:IN:CGST | Central GST (CGST) |
VRBL:IN:IGST | Integrated GST (IGST) |
VRBL:IN:CESS | CESS |
VRBL:IN:CESS-NONADVOL | CESS Non-Ad Valorem |
VRBL:IN:CESS-ST | State CESS |
VRBL:IN:CESS-ST-NONADVOL | State CESS Non-Ad Valorem |
Example
<Invoice>
<!-- code omitted for clarity -->
<cac:InvoiceLine>
<!-- code omitted for clarity -->
<cac:TaxTotal>
<cbc:TaxAmount currencyID="INR">0.30</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="INR">6.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="INR">0.30</cbc:TaxAmount>
<cbc:TaxInclusiveAmount currencyID="INR">6.30</cbc:TaxInclusiveAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>5.00</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>GST</cbc:ID>
<cbc:TaxTypeCode>VRBL:IN:IGST</cbc:TaxTypeCode>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
<!-- code omitted for clarity -->
</cac:InvoiceLine>
<!-- code omitted for clarity -->
</Invoice>
Updated 1 day ago