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A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons

Namespace

cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"

Business terms

BG-23-GST

Child elements

Card	Name	Description
1..1	cbc:TaxableAmount	GST category taxable amount Sum of all taxable amounts subject to a specific GST category code and GST category rate (if the GST category rate is applicable). Must be rounded to maximum 2 decimals. Example value: 1945.00
1..1	cbc:TaxAmount	GST category tax amount The total GST amount for a given GST category. Must be rounded to maximum 2 decimals. Example value: 486.25
1..1	cac:TaxCategory	GST CATEGORY

Rules

Identifier/Error message	Flag
PEPPOL-EN16931-R053 Only one tax total with tax subtotals MUST be provided.	fatal
BR-CO-18-GST-SG [BR-CO-18-GST-SG]-An Invoice shall at least have one GST Breakdown group (BG-23-GST).	fatal
BR-NG-01-GST-SG [BR-NG-01-GST-SG]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the GST category code (BT-151-GST, BT-95-GST or BT-102-GST) is "NG" shall contain exactly one GST breakdown group (BG-23) with the GST category code (BT-118) equal to "NG".	fatal
BR-NG-11-GST-SG [BR-NG-11-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain other GST breakdown groups (BG-23).	fatal
BR-NG-12-GST-SG [BR-NG-12-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118) "NG" shall not contain an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is not "NG".	fatal
BR-NG-13-GST-SG [BR-NG-13-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level allowances (BG-20) where Document level allowance GST category code (BT-9-GST5) is not "NG".	fatal
BR-NG-14-GST-SG [BR-NG-14-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level charges (BG-21) where Document level charge GST category code (BT-102-GST) is not "NG".	fatal
BR-NG-08-GST-SG [BR-NG-08]-In a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" the GST category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the GST category codes (BT-151-GST, BT-95-GST, BT-102-GST) are "NG".	fatal
BR-NG-09-GST-SG [BR-NG-09-GST-SG]-The GST category tax amount (BT-117-GST) in a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" shall be 0 (zero).	fatal