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- The following summation validations are to be done for items
o Gross Amount of Item = Quantity X Selling Unit Price
o Taxable Value of Item = Gross Amount of Item – Discount
o SGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state
o CGST Value of Item = Taxable Value of Item X GST Rate / 2, if intra-state
o IGST Value of Item = Taxable Value of Item X GST Rate, if inter-state
o Cess Value of Item = Taxable Value of Item X Cess Rate
o State Cess Value of Item = Taxable Value of Item X State Cess Rate
o Total Value of Item = Taxable Value of Item + SGST Value of Item + CGST Value of Item + IGST Value of Item + Cess Value of Item + State Cess Value of Item + Non-Advol Cess Value of Item + State Cess Non-advol value of Item + Other charges. - The following summation validations are to be done on Invoice total
o Total Taxable Value = Taxable Value of all Items
o Total SGST Value = SGST Value of all Items
o Total CGST Value = CGST Value of all Items
o Total IGST Value = IGST Value of all Items
o Total Cess Value = Cess Value of all Items + Non-Advol Cess Value of all Items
o Total State Cess Value = State Cess Value of all Items + State Cess Nonadvol Value of all Items
o Total Invoice Value = Total Taxable Value + Total SGST Value + Total CGST Value + Total IGST Value + Total Cess Value + Total State Cess Value + Total Non-Advol Cess Value - The round-off value can be + or –