/ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false']

Document Level Allowances

India | VRBL-Invoice-IN-1p0
Context ID INV0879
Usage O*

Description

A group of business terms providing information about allowances applicable to the invoice as a whole.

In Indian GST e-invoicing, header-level allowances and charges apply to the total invoice amount and are always applied after taxes. Consequently, they do not impact the taxable amount when issuing a VRBL invoice.

Child elements
Usage Element Description Cardinality
O cec:UBLExtensions Allowance Extensions Group 0..1
M cbc:ChargeIndicator Document Level Charge Indicator

An indicator that this AllowanceCharge describes a charge (true) or a discount (false).

 1..1
M cbc:Amount Document Level Allowance Amount

The monetary amount of this allowance or charge to be applied.

 1..1
Details

vrbl-invoice-in-1p0

To ensure compliance when issuing a VRBL invoice:

  • Set After-Tax Indicator: You must set vrbl:AfterTaxIndicator to true.
  • No Pre-Tax Allowances/Charges: Pre-tax allowances or charges at the header level are strictly non-admissible, as they cannot be mapped to the Indian e-invoice standard.
  • Line-Item Alternative: If you need to offer discounts or apply charges before tax calculation, adjust the individual line-item unit prices directly before issuing the document.

Example: IN_Invoice_DEXP_Deemed_Export_have_Buyer_inside_India.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:AllowanceCharge>
    <ext:UBLExtensions>
      <ext:UBLExtension>
        <ext:ExtensionContent>
          <vrbl:AllowanceChargeExtension>
            <vrbl:AfterTaxIndicator>true</vrbl:AfterTaxIndicator>
          </vrbl:AllowanceChargeExtension>
        </ext:ExtensionContent>
      </ext:UBLExtension>
    </ext:UBLExtensions>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:Amount currencyID="INR">2</cbc:Amount>
  </cac:AllowanceCharge>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-CORE-299 The Document Level Allowances expects a maximum of one Document Level Allowance Reason.
VRBL-INV-CORE-556 Each Document Level Allowances must have a Tax Breakdown corresponding to its Document Level Allowance Tax Category Code and Document Level Allowance Tax Rate.