The Seller's GST identifier (also known as Seller GST identification number) or the local identification (defined by the Seller’s address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller GST identifier (BT-31-GST) shall be present

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Identifier
Example value
NO999888777
Business terms
BT-31-GST, BT-32
Rules
Identifier/Error message Flag
BR-NG-02-GST-SG
[BR-NG-02-GST-SG]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is "NG" shall not contain the Seller GST identifier (BT-31), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
fatal
BR-105-GST-SG
[BR-105-GST-SG]-An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller GST identifier (BT-31-GST) or the Seller tax representative GST identifier (BT-63-GST)
fatal
BR-CO-26-GST-SG
[BR-CO-26-GST-SG]-In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller GST identifier (BT-31-GST) shall be present.
fatal
UBL-SR-53-SG
[UBL-SR-53-SG]- CompanyID (GST Identifier) must be stated when providing the PartyTaxScheme/TaxScheme/ID.
warning
BR-112-GST-SG
[BR-112-GST-SG]-An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller legal registration identifier (BT-30)
warning