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Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2020

..... rred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh hereby make the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms. No. 227, Revenue (CT.II) Department, Dated. 22.06.2017 as subsequently amended . 2. (1) These rules may be called the . (2) Save as otherwise provided in these rules, they shall come into force with effect from 1st day of January, 2020. AMENDMENTS 1. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,- a. in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word 31st December, 2019 , the figures, letters and word 31stMarch, 2020 shall be substituted; b. in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word 31st January, 2020 , the figures, letters and word 30th April, 2020 shall be substituted. 2. 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? .....

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..... Mand atory string(M ax length:5 0) 649b01ft This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request. In case application send this number then e-Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this number and it is registered on E-invoice system. 2 Invoice_type_code 1..1 Code for Invoice type Mand atory string(M ax length:1 0) B2B/B2C/SEZWP/ SEZWOP/EXP WP/EXPWOP/DEXP /ISD/BOS/D 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 Deliver .....

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..... 19 This reference is kept for mentioning contract number if supplies are made under any specific Contract 20 External_Reference 0..1 Any other reference Optio nal string(M ax length:2 0) EXT23222 An additional field for provision of any additional reference number for such supply. 21 Project_Reference 0..1 Project Reference Optio nal string(M ax length:2 0) PJTCODE01 This reference is kept for mentioning 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 wit .....

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..... 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..1 Man dator y A group of business terms providing information about where and when the goods and services invoiced are delivered. 57 DispatchFromDet ails 1.. 1 DISPATCH from details Mand at .....

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..... tional 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 by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). 77 Invoice_Allowances _or_Charges 0..1 Total Value of allowances and charges at invoice level option al Decima l (10,2) A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. 78 Eway Bill Details 0..1 Opti onal 79 Transporter ID 1..1 Transporter I .....

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..... 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/Jobwork A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 9 TransactionMode Transacion Mode Mand atory String( Max length: 2) Regula/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 1.1 DispatchFrom Details S No Parameter Name Description Field Specifi cations Sample Value 1 Company_Name 1..1 Company_N ame Mand atory string( Max length: 60) ICAI Detail of person and address wherefrom goods are dispatched. 2 Address1 1..1 Address1 Mand atory string( Max length: 100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched. 2 Address2 0..1 Address2 Optio nal string( Max length: 100) Millers Road Detail of person and address wherefrom goods are dispatched. 3 City 1..1 Place Optio nal string( Max .....

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..... total discount subtracted from the Item gross price to calculate the Item net price. 13 PreTaxAmount 0..1 Pretax Optio nal Decima l (10,2) 50 This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 AssesseebleValue 1..1 net amount Mand atory Decima l (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mand atory Decima l(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item. 16 Iamt 0..1 IGST Amount as per item Mand atory Decima l(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons 17 Camt 0..1 CGST Amount as per item Mand atory Decima l(11,2) 650.00 18 Samt 0..1 SGST Amount as per item Mand atory Decima l(11,2) 650.00 19 Csamt 0..1 CESS Amount as per item Optio nal Decima l(11,2) 65.00 20 StateCessAmt 0..1 State cess amount as per item Optio nal Decima l(11,2) 65.00 21 OtherCharges 0..1 Other if any Optio nal Decima l(11,2) A group of business terms providing information about allowanc .....

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..... paid. Must be rounded to maximum 2 decimals. 12 Total Invoice Value 1..1 Total amount Mand atory Decima l(11,2) The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals. A 1.3.1 Batch Details 1..1 S No Parameter Name Description Field Specifi cations Sample Value 1 BatchName 1..1 Batch number/na me Mand atory string( Max length: 20) Batch number details are important to be mentioned for certain set of manufacturers 2 BatchExpiry Date 0..1 Expiry Date option al string (DD/M M/YYY Y) Expiry Date of the Batch 3 WarrantyDate 0..1 Warranty Date Optio nal string (DD/M M/YYY Y) Warranty Date of the ITEM A 1.3.2 Serial Number Details 0..1 S No Parameter Name Description Field Specifi cations Sample Value 1 SerialNumber 1..1 Serial Number in case of each item having unique number Optio nal string( Max length: 15) 0 2 OtherDetail1 0..1 other detail of serial number Optio nal string( Max length: 10) 0 3 OtherDetail2 0..1 other detail of serial number Optio nal string( Max length: 10) 0 A 1.3.3 PreTax Details S No Parameter Name Description Field Specifi cations Sample Value 1 Pretax Particulars Pretax ledger/parti culars Optio nal string( Max length: 100) 0 2 TaxOn Pre .....

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