Maharashtra Goods and Services Tax (Amendment) Rules, 2020.

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....ures, letters and word "31st March 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 "31^st 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         ============= Document 1 "No....

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.... JSON scheme will mention these details later. 3 Invoice_Subtype _ code 1 .. 1 Sub_Code for Invoice type Mandatory Drop Down Regular / CreditNote / DebitNote Type of the Document can be used as Regular for Bill of Supply and Delivery Challan etc. 4 Invoice Num 1 .. 1 Invoice number Mandatory string (Max length:16) Sa/1/2019 It will be as per invoice number rule mentionted in CGST/SGST rule. Rule to be checked. 5 Invoice Date 1 .. 1 Invoice Date Mandatory string (DD/M M/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice currency_code 1 .. 1 Currency code Optional string (Max length:16) 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 Reverse charge 0 .. 1 Reverse Charge Optional Character Y Is the liability payable under reverse charge 8 Delivery_or Invoice_Period 0 .. 1 Optional 9 Invoice_Period_ Start_Date 1 .. 1 Invoice period start date Mandatory (if this section is selected or used) string (DD/M M/YYYY) 21-07-19 10 Invoice_Period_ End_Date 1 .. 1 Invoice period end date Mandatory (if this section is selected or used) st....

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.... (Max length:16) Vendor PO /1 0 महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी २०, २०२०/पौष ३०, शके १९४१ 5 23 RefDate 0 .. 1 Vendor PO Reference date Optional string (DD/MM/YYYY) 21-07-19 00-01-00 24 Supplier Information 1 .. 1 Mandatory A group of business terms providing information about the Supplier. 25 Supplier_Legal Name 1 .. 1 Supplier Legal_Name Mandatory string (Max length:100) The Institute of Char- etred Accountants of India Name as appearing in PAN of the Supplier 26 Supplier_trading _Name 0 .. 1 Trade Name of Supplier Optional string (Max length:100) 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 Mandatory Alphanumeric with 15 characters 29AADFV7589C1ZO GSTIN of the supplier 28 Supplier Address 1 1 .. 1 Supplier address1 Mandatory str....

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....er for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier 47 Payee_Name 1 .. 1 Payee name Mandatory string (Max length:100) Name of the person to whom payment is to be made 48 Payee_Financial _ Account 1 .. 1 Account Number Mandatory string (Max length:18) Account number of Payee 49 Mode of Payment 1 .. 1 Payment mode Mandatory string (Max length:6) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer 50 Financial Institution Branch 1 .. 1 Financial Institution Branch (IFSC Code) Mandatory string (Max length:11) A group of business terms to specify Branch of Payee 51 Payment_Terms 0 .. 1 Payment Terms Optional string (Max length:50) Terms of Payment with the recipient if to be provided 52 Payment Instruction 0 .. 1 Payment Instruction Optional string (Max length:50) A group of business terms providing information about the payment. महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जाने....

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....of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. 68 PreTax Details Break up of the tax rate at invoice level Optional Refer A 1.3 The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals. 69 Paid_amount 1 .. 1 Paid amount Mandatory Decimal (10,2) The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimal. 70 Amount_due for_payment 1 .. 1 Payment Due Mandatory Decimal (10,2) The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. 71 Extra Information 0 .. 1 Optional 72 Tax_Scheme 1 .. 1 GST, Excise, Custom, VAT eyc. Mandatory string ( Max length : 4) GST,CUST, VAT etc .. Mandatory element. Use "GST" 73 Remarks 0 .. 1 Remarks/Note Optional 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 Supporting Documents 0 .. r optional HEENE SEEG-1-25-2 महाराष्ट्र शास....

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....ter Name 0 .. 1 Transporter Name string( Max length: 100) – SPURTHI R 83 transDocNo 0 .. 1 Transporter Doc No – – TA120; Mandatory if the mode of transport is other than by Road 84 transDocDate 0 .. 1 Transporter Doc Date string (DD/M M/YYYY) 21-07-2019 20/9/2017 85 vehicleNo 1 .. 1 Vehicle No Optional string ( Max length : 20) – KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Detials 0 .. 1 Mandatory 87 DSC 1 .. 1 Digital Signature of the Document DSC KEY Hash an optional field since it is signed by the GSTN Portal also and data travels thry secured platform A 1.0 Ship To Details 0 .. 1 Sr. No. Parameter Name Description Field Specifications Sample Value 1 Shipping To Name 1 .. 1 Shipping To_ Legal_Name Mandatory string ( Max length : 60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 1 Shipping To_ Name 1 .. 1 Shipping To_ Trade_Name Mandatory string ( Max length : 60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 2 Shipping To GS....

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....— चार-ब, जानेवारी २०, २०२०/पौष ३०, शके १९४१ A 1.1 Dispatch From Details Sr. No. Parameter Name Description Field Specifications Sample Value 1 Company_ Name 1 .. 1 Company_Name Mandatory string ( Max length : 60) ICAI Detail of person and address wherefrom goods are dispatched. 2 Address1 1 .. 1 Address1 Mandatory string ( Max length : 100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched. 2 Address2 0 .. 1 Address2 Optional string ( Max length: 100) Millers Road Detail of person and address wherefrom goods are dispatched. 3 City 1 .. 1 Place Optional string ( Max length : 100) Bangalore Detail of person and address wherefrom goods are dispatched. 4 State 1 .. 1 State Mandatory String ( Max length : 2) Karnataka Detail of person and address wherefrom goods are dispatched. 5 Pincode 1 .. 1 Pincode Mandatory string ( Max length : 6) 560087 Detail of person and address wherefrom goods are dispatched. A 1.2 Item Details 1 .. n S No Parameter Name Description Field Specifi ....

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.... negative. 12 Discount Amount 0 .. 1 discount amount Optional Decimal (10,2) The total discount subtracted from the Item gross price to calculate the Item net price. १४ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी २०, २०२०/पौष ३०, शके १९४१ 13 Pretax Amount 0 .. 1 Pretax Optional Decimal (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 Assesseeble Value 1 .. 1 net amount Mandatory Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative. 15 GST Rate 1 .. 1 Rate Mandatory Decimal (3,2) 5 The GST rate, represented as percentage that applies to the invoiced item. 16 Iamt 0 .. 1 IGST Amount as per item Mandatory Decimal (11,2) A group of business te....

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....pecified. 3 SGST Value 0 .. 1 SGST Amount as per invoice Optional Decimal (11,2) Taxable value as per Act to be specified. १६ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी २०, २०२०/पौष ३०, शके १९४१ 4 CESS Value 0 .. 1 cess Amount as per invoice Optional Decimal (11,2) Taxable value as per Act to be specified. 5 State Cess Value 0 .. 1 State Cess Amount as per invoice Optional Decimal (11,2) Taxable value as per Act to be specified. 6 Rate 0 .. 1 Tax Rate Optional Decimal (11,2) Tax Rate 7 Freight 0 .. 1 Charges Optional Decimal (11,2) 8 Insurance 0 .. 1 Charges Optional Decimal (11,2) 9 Packaging and Forwarding 0 .. 1 Charges Optional Decimal (11,2) 10 Other Charges 0 .. 1 Pretax/Post Charges Optional Decimal (11,2) A group of business terms providing information about allowances applicable to the Invoice as a whole. A group....