TaxTMI 
TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Amendment) Rules, 2020
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....0 Amendment of 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter Rule 117 Amendment in FORM REG-01 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 "31st March, 2020Γ’β¬Β 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. 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? (i) Select name of SEZ (ii) Approval order number and date of order Yes Γ’ΛΒ No (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of Yes No 13. approving authority Are you applying for registration as a SEZ Developer? (i) Select name of SEZ Developer (ii) Approval order number and date of order (iii) Period of From DD/MM/YYYY To DD/MM/YYYY validity (iv....
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....d 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. This will be the code to identify type of supply, some B2B/B2C/SEZWP/SEZWO P/EXPWP/EXPWOP/DEX of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentioned as type and based on that some fields will become optional. Detail JSON schema will mention these details later. P/ISD/BOS/DC Regular/CreditNote/ Type of the DocumentCan be used as Regular for Bill of Supply and Delivery Challan etc 3 Invoice Subtype_code 1..1 Sub_Code for Invoice type Mandatory Drop Down DebitNote InvoiceNum 1..1 Invoice Mandatory string(Max Sa/1/2019 number length:16) InvoiceDate 1..1 Invoice Date Mandatory string 21/7/2019 (DD/MM/YYYY) Invoice_currency_code 1..1 Cu....
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....O/1 0 Reference length:16) number 23 23 RefDate 0..1 Vendor PO Optional string 21-07-19 Reference date (DD/MM/YYYY) DT:/Final Rules/Rules(1st Amendment, 2020)(15-01-2020)(Eng) CT-02 Page 5 of 18 This reference is kept for user to provide their receipt advice details to their customer. This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender This reference is kept for mentioning contract number if supplies are made under any specific Contract An additional field for provision of any additional reference number for such supply. This reference is kept for mentioning Project number if supplies are made under any specific Project 00-01-00 Supplier Information 1..1 Mandatory Supplier_Legal Name Supplier_trading_name 0..1 1..1 Supplier_Legal Mandatory _Name Trade Name of string(Max length:100) The Institute of Chartered Accountants of India Optional string(Max ICAI Supplier length:100) Supplier_GSTIN 1..1 Gstin of the Supplier Mandatory Alphanumeric 29AADFV7589C1ZO A group of business terms providing information about the Supplier. Name as appearing in PAN of the Supplier ....
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....me 1..1 Payee name Mandatory string(Max length:100) Payee_Financial_Account 1..1 Account Number Mandatory string(Max length:18) DT:/Final Rules/Rules(1st Amendment, 2020)(15-01-2020)(Eng) CT-02 Page 7 of 18 Name of the person to whom payment is to be made Account number of Payee 49 ModeofPayment 1..1 Payment mode Mandatory string(Max length:6) Cash/Credit/Direct Transfer 50 Financial Institution_Branch 1..1 Financial Mandatory string(Max Cash/Credit/Direct Transfer A group of business terms to specify Branch of Payee Institution length:11) Branch (IFSC Code) 51 Payment Terms 0..1 Payment Optional string(Max Terms length:50) 52 Payment Instruction 0..1 Payment Optional string(Max Instruction length:50) 53 Credit Transfer 0..1 Optional string(Max length:50) 54 54 Direct Debit 0..1 55 CreditDays Optional string(Max length:50) 0..1 Due date of Credit Optional Numeric (Min length: 1 Max length:3) 30-11-2019 Terms of Payment with the recipient if to be provided A group of business terms providing information about the payment. A group of business terms to specify credit transfer payments. A group of business t....
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....emarks/Note Optional string(Max length:100) New batch Items submitted DT:/Final Rules/Rules(1st Amendment, 2020) (15-01-2020)(Eng) CT-02 Page 9 of 18 Mandatory element. Use "GST" 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 Supporting Docu 0..n optional ments 75 Additional Supporting_Docum 0..1 ents_url Supporting document URLS optional string(Max length:100) 76 Additional Supporting Docum 0..1 ents Supporting document in base64 format. optional string(Max length: 1000) 77 Invoice_Allowances_or_Charg 0..1 Total Value of optional es allowances and Decimal (10,2) charges at 78 Eway Bill Details 0..1 invoice level Optional 79 Transporter ID 1..1 Transporter Id Optional 80 transMode A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional can be used for both supporting documents referencing a document number which is expected to be known by the receiver, an external document ....
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....ere or are delivered. Page 11 of 18 Supply/export/Jobwork A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group of business terms providing information I about the address to which goods and services invoiced were or are delivered. 3 Shipping To Address1 1..1 ShippingTo_A Mandatory string(Max Address ddress1 length:50) NN-321oovaut Shipping To Address2 0..1 ShippingTo_A ddress2 Optional string(Max length:50) Address ShippingTo_Place 0..1 Ship....
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.... (goods or services) that is charged in the Invoice line. Detail of any FOC item SCE CE E Γ Β 9 UQC 0..1 uom Optional string(Max length:8) Box Rate 1..1 Item Rate per quantity Decimal Mandatory 500.5 (10,2) GrossAmount 1..1 gross amount Optional Decimal 5000 (10,2) DiscountAmount 0..1 PreTaxAmount 0..1 discount amount Pretax Optional Decimal (10,2) Optional Decimal (10,2) 50 AssesseebleValue 1..1 net amount Mandatory Decimal 5000 (13,2) GST Rate 1..1 Rate Mandatory Decimal 5 (3,2) Iamt 0..1 IGST Amount Mandatory Decimal as per item (11,2) DT:/Final Rules/Rules(1st Amendment, 2020)(15-01-2020)(Eng) CT-02 Page 14 of 18 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 alphan....
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....Total Details 1..1 Parameter Name IGSTValue Description Mandatory Field Specificatio ns 0..1 as per IGST Amount invoice Optional Decimal (11,2) Sample Value 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 mentioned against all taxes. Taxable value as per Act to be specified CGSTValue 0..1 CGST Optional Decimal Amount as per (11,2) invoice SGSTValue 0..1 SGST Optional Decimal Taxable value as per Act to be specified Amount as per (11,2) invoice CESSValue 0..1 cess Amount Optional Decimal Taxable value as per Act to be specified as per invoice (11,2) StateCess Value 0..1 State cess Optional Decimal Taxable value as per Act to be specified Amount as per (11,2) invoice Rate 0..1 Tax Rate Optional Decimal Tax Rate (11,2) Freight 0..1 Charges Optional Decimal (11,2) Insurance 0..1 Charges Optional Decimal (11,2) Packaging and Forwarding 0..1 Charges Optional Decimal (11,2) Page 16 of 18 DT:/Final Rules/Rules(1st Amendment, 2020)(15-01-2020)(Eng) CT-02 30 W/N - 305 = = Other....