Exceeding 10MB of size in base64 encoded format implies that the invoice contains thousands of line items. It is pertinent to note that Tax Invoice need not contain “bill of material” or “bill of quantity” level details. In case invoice has thousands of lines, taxpayer should try to group the similar items together in broad categories duly considering following attributes:
- nature of goods or services (should be similar to be grouped into broad categories)
- unit price
- discount rates
- tax category (standard rate, zero rate, exempt or out of scope)
- Unit of measure etc.
If customer requires detailed breakdown, such details can be provided as Annexure in human readable form.