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TMI BlogHimachal Pradesh Goods and Services Tax (Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii), in the proviso, for the figures, 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 numbers shall be inserted, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OS/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 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 the liability payable under reverse ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing(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) Bangalore City of the Supplier 30 Supplier_City 1.. 1 Supplier address 2 Optio nal string(M ax length:5 0) Bangalore City of the Supplier 31 Supplier_State 1.. 1 Place Mand atory s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 atory Refer A 1.1 58 ECOM_GSTIN 0..1 eCommerce GSTIN Optio nal string( Max length: 15) Mention og E commerce operator is supply is made through him 59 ECOM_POS 0..1 State code Op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantiating 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 Id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hippingTo_ 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/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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 0..1 discount amount Optio nal Decima l (10,2) The 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 Charges Optio nal Decima l(11,2) 10 Other Charges 0..1 Pretax/post charges Optio nal Decima l(11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. 11 Roundoff 0..1 roundoff value Optio nal Decima l(11,2) The amount to be added to the invoice total to round the amount to be 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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