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

VRBL-Invoice-IN-1p0 - Document Level Charges

India | VRBL-Invoice-IN-1p0

Context ID	INV0902
Usage	O*

Description

A group of business terms providing information about charges and taxes other than tax, 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`	Charge 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 Charge 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_Charge_at_line_level_and_at_headerlevel.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>true</cbc:ChargeIndicator>
    <cbc:Amount currencyID="INR">1</cbc:Amount>
  </cac:AllowanceCharge>
  <!-- ... omitted for readability -->
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-CORE-320	The Document Level Charges expects a maximum of one Document Level Charge Reason.