/ubl:Invoice/cac:InvoiceLine

Invoice Line

India | VRBL-Invoice-IN-1p0
Context ID INV1150
Usage M+

Description

A group of business terms providing information on individual Invoice lines.

Under Indian GST e-invoicing, the minimum required number of line items on an invoice is one. The maximum permissible number of line items on a single invoice is 1000.

Child elements
Usage Element Description Cardinality
M cec:UBLExtensions Invoice Line Extensions Group 0..1
M cbc:ID Invoice Line ID

An identifier for this invoice line.

 1..1
O* cbc:Note Invoice Line Note

Free-form text conveying information that is not contained explicitly in other structures.

 0..n
O cbc:InvoicedQuantity Invoiced Quantity

The quantity (of items) on this invoice line.

 0..1
M cbc:LineExtensionAmount Invoice Line Net Amount

The total amount for this invoice line, including allowance charges but net of taxes.

 1..1
O cbc:TaxInclusiveLineExtensionAmount Invoice Line Tax Inclusive Line Extension Amount

The total amount for this invoice line, including all allowances, charges and taxes.

 0..1
O* cac:OrderLineReference Order Line Reference

A reference to an order line associated with this invoice line.

 0..n
O* cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false'] Invoice Line Allowances

An allowance or charge associated with this invoice line.

 0..n
M cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'true'] Invoice Line Charges

An allowance or charge associated with this invoice line.

 0..n
M cac:TaxTotal[cbc:TaxAmount/@currencyID = /ubl:Invoice/cbc:DocumentCurrencyCode] Invoice Line Invoice Tax

A total amount of taxes of a particular kind applicable to this invoice line.

 0..n
M cac:Item Item Information

The item associated with this invoice line.

 1..1
O cac:Price Price Details

The price of the item associated with this invoice line.

 0..1
O cac:ItemPriceExtension Invoice Line Price Extension Group

The price extension, calculated by multiplying the price per unit by the quantity of items on this invoice line.

 0..1
Details

Example: IN_Credit-Note_with_E-way_bill.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <ext:UBLExtensions>
      <ext:UBLExtension>
        <ext:ExtensionContent>
          <vrbl:InvoiceLineExtension>
            <vrbl:LineTotalAmount currencyID="INR">4.20</vrbl:LineTotalAmount>
          </vrbl:InvoiceLineExtension>
        </ext:ExtensionContent>
      </ext:UBLExtension>
    </ext:UBLExtensions>
    <cbc:ID>501</cbc:ID>
    <cbc:Note>line note ...</cbc:Note>
    <cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="INR">4.00</cbc:LineExtensionAmount>
    <cbc:TaxInclusiveLineExtensionAmount currencyID="INR">4.20</cbc:TaxInclusiveLineExtensionAmount>
    <cac:OrderLineReference>
      <cbc:LineID>000001</cbc:LineID>
    </cac:OrderLineReference>
    <cac:TaxTotal>
      <cbc:TaxAmount currencyID="INR">0.20</cbc:TaxAmount>
      <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="INR">4.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="INR">0.20</cbc:TaxAmount>
        <cbc:TaxInclusiveAmount currencyID="INR">4.20</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>
    <cac:Item>
      <cbc:Name>Wheat desc</cbc:Name>
      <cbc:ItemTypeCode>VRBL:IN:PRODUCT</cbc:ItemTypeCode>
      <cac:StandardItemIdentification>
        <cbc:ID schemeID="0160">1234567890123</cbc:ID>
      </cac:StandardItemIdentification>
      <cac:OriginCountry>
        <cbc:IdentificationCode>IN</cbc:IdentificationCode>
      </cac:OriginCountry>
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="HS">1001</cbc:ItemClassificationCode>
      </cac:CommodityClassification>
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="SN">empty_in_sample</cbc:ItemClassificationCode>
      </cac:CommodityClassification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>5</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>GST</cbc:ID>
          <cbc:TaxTypeCode>VRBL:IN:IGST</cbc:TaxTypeCode>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
      <cac:AdditionalItemProperty>
        <cbc:Name>aaa</cbc:Name>
        <cbc:Value>147852</cbc:Value>
      </cac:AdditionalItemProperty>
      <cac:ItemInstance>
        <cac:LotIdentification>
          <cbc:LotNumberID>aaa</cbc:LotNumberID>
          <cbc:ExpiryDate>2026-10-31</cbc:ExpiryDate>
        </cac:LotIdentification>
      </cac:ItemInstance>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="INR">4.00</cbc:PriceAmount>
      <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
    </cac:Price>
    <cac:ItemPriceExtension>
      <cbc:Amount currencyID="INR">4.00</cbc:Amount>
    </cac:ItemPriceExtension>
  </cac:InvoiceLine>
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-IN-1p0-43 The Line Total Amount must exist within the Invoice Line.
VRBL-INV-IN-1p0-44 The Invoice Line Price Extension Group must exist within the Invoice Line.