TaxTMI 
TaxTMI 
TaxTMI 
Tamil Nadu Goods and Services Tax (Amendment) Rules, 2020
X X X X Extracts X X X X
X X X X Extracts X X X X
....and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st day of January, 2020. 2. In the Tamil Nadu 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 "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 "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:- III-1(a) Ex. (3) [1] 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 12. Are you applying for registration as a SEZ Unit? (i) Select name of SEZ (ii) Approval order number and date of order Yes No (iii) Period of validity From DD/MM/YYYY To DD/MM/YY....
X X X X Extracts X X X X
X X X X Extracts X X X X
....0) 3 Invoice Subtype_ 1..1 Sub_Code for Mandatory Invoice type Drop Down code 3 B2B/B2C/SEZWP/ SEZWOP/EXPWP/ EXPWOP/DEXP/ ISD/BOS/DC Regular/Credit Note Debit Note Explanatory Notes of the Field It is the version of schema. It will be used to keep track of version of Invoice specification. 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. 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 mentioned as type and based on that some fields will become optional. Detail JSON schema will mention these details later. Type of the Document Can....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ENDERJAN2020 CONT23072019 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 20 External 0..1 Any other Optional Reference reference string (Max length:20) EXT23222 21 Project_ 0..1 Project Optional Reference Reference string (Max length:20) PJTCODE01 00-01-00 22 Ref Num 0..1 Vendor PO Optional Reference number string (Max length:16) Vendor PO /1 0 23 Ref Date 0..1 Vendor PO Reference Optional string (DD/MM/ 21-07-19 YYYY) date 24 Supplier Information 1..1 Mandatory A group of business terms providing information about the Supplier. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY The Institute of Charetred Accountants of India 25 Supplier_ Legal_Name 1..1 Supplier_ Legal_Name ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... string (Max length:100) 080 2223323 Pincode of the Buyer contact number of the Buyer Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. Header for Payee Information- person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier Name of the person to whom payment is to be made 6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Account number of Payee 48 Payee_ Financial Account 1..1 Account Number Mandatory string (Max length:18) 49 Mode of Payment 1..1 Payment mode Mandatory string (Max length:6) Cash/Credit/Direct Transfer 50 Financial 1..1 Financial Mandatory string (Max Institution Branch Institution length:11) Cash/Credit/Direct Transfer A group of business terms to specify Branch of Payee Branch (IFSC Code) 51 Payment_ Terms 0..1 Payment Optional Terms string (Max length:50) 52 Payment_ Instruction 0..1 Payment Instruction Optional string (Max length:50) 53 Credit 0..1 Optional string (Max Transfer length:50) 54 Direct Debit 0..1 Optional string (Max length:50) 55 CreditDays 0..1 Due date of Cr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t that is requested to be paid. Must be rounded to maximum 2 decimals. 71 Extra 0..1 Optional Information 72 Tax_Scheme 1..1 GST, Excise, Custom, VAT Mandatory string (Max length:4) GST,CUST, VAT etc.. Mandatory element. Use "GST" eyc. 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_ 0..n Supporting_ optional Documents 75 Additional Supporting_ Documents url 76 Additional_ Supporting Documents 0..1 Supporting optional document URLs string (Max length:100) 0..1 Supporting optional document string (Max length:1000) in base64 format. 77 Invoice_ Allowances or_Charges 0..1 Total Value optional Decimal (10,2) of allowances and charges at invoice level 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 i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onal string(Max length:50) Bangalore 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. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 6 Shipping 1..1 To_Pincode Shipping To Mandatory Pincode string (Max length:6) 560001 7 Shipping To_State 1..1 Shippint To_State Mandatory string (Max length:100) Karnataka 8 Subsupply Type Supply Type Mandatory String (Max length:2) 9 Transaction Mode Transacion Mode Mandatory String (Max length....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Qty 0..1 free quantity 9 UQC 0..1 uom Optional Optional Decimal (13,3) 1 string(Max length:8) Box Decimal (10,2) 500.5 10 Rate 1..1 Item Rate per Mandatory quantity 11 Gross Amount 1..1 gross amount Optional Decimal (10,2) 5000 12 Discount 0..1 Amount discount amount Optional Decimal (10,2) 13 PreTax Amount 0..1 Pretax Optional Decimal (10,2) 50 14 Assessable Value 1..1 net amount Mandatory Decimal (13,2) 5000 15 GST Rate 1..1 Rate 16 lamt 0..1 Mandatory Decimal(3,2) 5 IGST Amount Mandatory Decimal(11,2) as per item The quantity of items (goods or services) that is charged in the Invoice line. Detail of any FOC item 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 alphanume....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Specifi- Sample Value cations 1 IGST Value 0..1 IGST Amount Optional as per invoice Decimal(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 has been mentioned against all taxes. Taxable value as per Act to be specified Taxable value as per Act to be specified Taxable value as per Act to be specified Taxable value as per Act to be specified 2 CGST Value 0..1 CGST Optional Decimal (11,2) Amount as per invoice 3 SGST Value 0..1 SGST Amount Optional Decimal (11,2) as per invoice 4 CESS Value 0..1 cess Amount Optional as per invoice Decimal (11,2) 5 State Cess 0..1 State cess Optional Decimal (11,2) Value Amount as per invoice 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 0..1 Forwarding Charges Optional Decimal (11,2) 10 Other Charges 0..1 Pretax/post Optional Decimal(11,2) charges A group of business terms providing information about allowances applicable to the....