TaxTMI 
TaxTMI 
West Bengal Goods and Services Tax (Amendment) Rules, 2020
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....), 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. 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", ....
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....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 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 ru....
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.... string(M ax length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. 18 Tender_or_Lot_Refe rence 0..1 Lot / Batch Reference Optio nal string(M ax length:2 0) TENDERJAN2020 This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender 19 Contract_Reference 0..1 Contract Number Optio nal string(M ax length:2 0) CONT23072019 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 Ven....
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....1ZD GSTIN of the Buyer 39 Billing_POS 1.. 1 State code Mand atory String(M ax length:2) 29 Place of supply code of Supply 40 Billing_Address1 1.. 1 Address1 Mand atory string(M ax length:1 00) Address Address of the Buyer 41 Billing_Address2 0.. 1 Address2 option al string(M ax length:1 00) Address Address of the Buyer 42 Billing_State 1.. 1 Place Mand atory string(M ax length:5 0) Bangalore State of the Buyer 43 Billing_Pincode 1.. 1 pincode Mand atory string(M ax length:6 ) 560002 Pincode of the Buyer 44 Billing_Phone 0.. 1 Phone number Optio nal string(M ax length:1 2) 080 2223323 contact number of the Buyer 45 Billing_Email 0.. 1 eMail id Optio nal string(M ax length:5 0) [email protected] Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. 46 Payee Information (Seller payment information) 0..1 optio nal Header for Payee Informati....
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....ry 61 List {items} Items Mand atory Refer A 1.2 A group of business terms providing information about the goods and services invoiced. 62 Document Total 1..1 Man dator y 63 TotalDetails 1..1 Bill TotalDetails Mand atory Refer A 1.3 0 64 Tax_Total 1..1 Total Tax Amount Mand atory Decima l (10,2) When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_lin e_net_amount 0..1 Item level net amount option al Decima l (10,2) Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. 66 Sum_of_allowances _on_document_leve l 0..1 total discount option al Decima l (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. 67 Sum_of_charges_on _document_level 0..1 total other charges option al Decima l (10,2) ....
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....) 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 Optio nal Alphan umeric with 15 charact ers 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 80 transMode 1..1 Mode of transportati on Road / Rail / Air / Ship Drop Down - Fixed 1/2/3/4 81 transDistance 1..1 Distance of transportati on Decima l (10,2) 20 82 transporterName 0..1 Transporter Name string( Max length: 100) SPURTHI R 83 transDocNo 0..1 Transporter Doc No T....
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....on 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/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 &nb....
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....ry Decima l (13,3) 10 The quantity of items (goods or services) that is charged in the Invoice line. 8 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 discoun....
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....nce to purchase order option al String (50) Reference of purchase order. 24 ItemTotal 1..1 net amount Optio nal Decima l (13,2) 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country of item option al String( Max length: 2) This is to specify item origin country like mobile phone sold in India could be manufactured in China. 26 SerialNoDetails 0..1 ... Optio nal 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 h....