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TMI BlogCentral Goods and Services Tax (Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted. 3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- " 12. Are you applying for registration as a SEZ Unit? Yes__ No__ (i) Select name of SEZ -- (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes__ No __ (i) Select name of SEZ Developer -- (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 4. In the said rules, in FORM GSTR-3A,- (a) in serial number 2 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", for the words "tax liability will" , the words "tax liability may" shall be substituted; (b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return" , the following serial number shall be inserted, namely:- "5. This is a system generated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentionted as type and based on that some fields will become optional. Detail JSON schema will mention these details later. 3 Invoice_Subtype_co de 1..1 Sub_Code for Invoice type Mand atory Drop Down Regular / CreditNote / DebitNote Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc 4 InvoiceNum 1..1 Invoice number Mand atory string(M ax length:1 6) Sa/1/2019 It will be as per invoice number rule mentionted in CGST/SGST rule. Rule to be checked. 5 InvoiceDate 1..1 Invoice Date Mand atory string (DD/M M/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currency_co de 1..1 Currency code Optio nal string(M ax length:1 6) USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reversecharge 0..1 Reverse Charge option al Charact er Y Is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning Project number if supplies are made under any specific Project 22 RefNum 0..1 Vendor PO Reference number Optio nal string(M ax length:1 6) Vendor PO /1 0 23 RefDate 0..1 Vendor PO Reference date Optio nal string (DD/M M/YYYY) 21-07-19 00-01-00 24 Supplier Information 1..1 Man datory A group of business terms providing information about the Supplier. 25 Supplier_Legal_N ame 1.. 1 Supplier_Le gal_Name Mand atory string(M ax length:1 00) The Institute of Charetred Accountants of India Name as appearing in PAN of the Supplier 26 Supplier_trading_ name 0.. 1 Trade Name of Supplier Optio nal string(M ax length:1 00) ICAI A name by which the Supplier is known, other than Supplier name (also known as Business name). 27 Supplier_GSTIN 1.. 1 Gstin of the Supplier Mand atory Alphanu meric with 15 characte rs 29AADFV7589C1ZO GSTIN of the supplier 28 Supplier_Address 1 1.. 1 Supplier address1 Mand atory string(M ax length:1 00) Vasanth Nagar Address of the Supplier 29 Supplier_Address 2 0.. 1 Supplier address 2 Optio nal string(M ax length:1 00) Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount 1..1 Account Number Mand atory string(M ax length:1 8) Account number of Payee 49 ModeofPayment 1..1 Payment mode Mand atory string(M ax length:6 ) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer 50 Financial_Institution _Branch 1..1 Financial Institution Branch (IFSC Code) Mand atory string(M ax length:1 1) A group of business terms to specify Branch of Payee 51 Payment_Terms 0..1 Payment Terms Optio nal string(M ax length:5 0) Terms of Payment with the recipient if to be provided 52 Payment_Instructio n 0..1 Payment Instruction Optio nal string(M ax length:5 0) A group of business terms providing information about the payment. 53 Credit_Transfer 0..1 Optio nal string(M ax length:5 0) A group of business terms to specify credit transfer payments. 54 Direct_Debit 0..1 Optio nal string(M ax length:5 0) A group of business terms to specify a direct debit. 55 CreditDays 0..1 Due date of Credit Optio nal Numeric (Min length:1 Max length:3 ) 30-11-2019 The date when the payment is due. Format "DD-MM-YYYY". 56 Delivery_Inform ation 1.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... string( Max length: 100) New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole.Such as the reason for any correction or assignment note in case the invoice has been factored. 74 Additional_Supporti ng_Documents 0..n optio nal 75 Additional_Supporti ng_Documents_url 0..1 Supporting document URLs option al string( Max length: 100) A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). 76 Additional_Supporti ng_Documents 0..1 Supporting document in base64 format. option al string( Max length: 1000) A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... string( Max length: 50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 4 ShippingTo_Address 2 0..1 ShippingTo_ Address2 Optio nal string( Max length: 50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 5 ShippingTo_Place 0..1 ShippingTo_ Place Optio nal string( Max length: 50) Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 6 ShippingTo_Pincode 1..1 ShippingTo_ Pincode Mand atory string( Max length: 6) 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 7 ShippintTo_State 1..1 ShippintTo_ State Mand atory string( Max length: 100) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 8 SubsupplyType Supply Type Mand atory String( Max length: 2) Supply/export/Jobwor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FreeQty 0..1 free quantity Optio nal Decima l (13,3) 1 Detail of any FOC item 9 UQC 0..1 uom Optio nal string( Max length: 8) Box The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of UN/ECE Recommendation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an "X", resulting in a 3 alphanumeric code when used as a unit of measure. 10 Rate 1..1 Item Rate per quantity Mand atory Decima l (10,2) 500.5 The number of item units to which the price applies. 11 GrossAmount 1..1 gross amount Optio nal Decima l (10,2) 5000 The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative. 12 DiscountAmount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Refer A 1.3.2 A 1.3 Total Details 1..1 Mand atory S No Parameter Name Description Field Specifi cations Sample Value 1 IGSTValue 0..1 IGST Amount as per invoice Optio nal Decima l(11,2) Appropriate taxes based on rule will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentionted against all taxes. 2 CGST Value 0..1 CGST Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 3 SGST Value 0..1 SGST Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 4 CESSValue 0..1 cess Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 5 State Cess Value 0..1 State cess Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 6 Rate 0..1 Tax Rate Optio nal Decima l(11,2) Tax Rate 7 Freight 0..1 Charges Optio nal Decima l(11,2) 8 Insurance 0..1 Charges Optio nal Decima l(11,2) 9 Packaging and Forwarding 0..1 C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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