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

VRBL-Invoice-IN-1p0 - Invoice Line Charges

India | VRBL-Invoice-IN-1p0

Context ID	INV1268
Usage	M

Description

A group of business terms providing information about charges applicable to the individual invoice line.

Under Indian GST e-invoicing, explicit line-level charges can only be provided after tax. Conversely, explicit line-level allowances are always calculated before tax. If there are pre-tax line charges, they must be incorporated directly into the net item unit price rather than declared separately.

Child elements

Usage	Element	Description	Cardinality
M	`cec:UBLExtensions`	Invoice Line Charge Extensions Group	0..1
M	`cbc:ChargeIndicator`	Invoice Line Charge Indicator An indicator that this AllowanceCharge describes a charge (true) or a discount (false).	1..1
M	`cbc:Amount`	Invoice Line Charge Amount The monetary amount of this allowance or charge to be applied.	1..1

Details

Example: IN_Invoice_Charge_at_line_level.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... 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">1.00</cbc:Amount>
    </cac:AllowanceCharge>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-CORE-476	The Invoice Line Charges expects a maximum of one Invoice Line Charge Reason.