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
....l, hereby makes the following rules further to amend the Tamil Nadu Goods 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 S....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... field 0 Version 1..1 Version Mandatory number string (Max length:10) 1.0 1 IRN 0..1 Invoice Reference Number Mandatory string (Max length:50) 649b01ft 2 Invoice_type_ 1..1 Code for Mandatory code Invoice type string (Max length:10) 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ence is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales centre reference etc. 14 Invoice_ 1.1 Document Invoice reference Optional string (Max length:20) Reference 15 Preceeding_ 1..1 Invoice_ Date Date of Invoice Mandatory this section is selected or used) 16 Other 0..1 References 17 Receipt_ 0..1 Advice Terms reference Optional string (Max length:20) CREDIT30 Reference 18 Tender_or_ 0..1 Lot_ Reference Lot / Batch Reference Optional string (Max length:20) 19 Contract_ Reference 0..1 Contract Number Optional string (Max length:20) TENDERJAN2020 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 referen....
X X X X Extracts X X X X
X X X X Extracts X X X X
......1 Buyer Legal Mandatory name 37 Billing_Trade_ 1..1 Name Buyer Legal Mandatory name string (Max length:100) string (Max length:100) Adarsha Adarsha 38 Billing GSTIN 1..1 GSTIN Mandatory string (Max length:15) 29AACCR7832C1ZD 39 Billing_POS 1..1 State code Mandatory String (Max length:2) 29 It will be legal name of buyer It will be Trade Name of buyer GSTIN of the Buyer Place of supply code of Supply 40 Billing 1..1 Address1 Mandatory string (Max Address Address of the Buyer Address1 length:100) 41 Billing_ 0..1 Address2 optional Address2 42 Billing_State 1..1 string (Max length:100) Address Address of the Buyer Place Mandatory 43 Billing_ 1..1 pincode Mandatory Pincode 44 Billing Phone 0..1 Phone number Optional string (Max length:50) string (Max length:6) string (Max length:12) Bangalore State of the Buyer 560002 45 Billing_Email 0..1 eMail id Optional string (Max [email protected] length:50) 46 Payee Information (Seller payment 0..1 opti....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Total 1..1 Mandatory 63 Total Details 1..1 64 Tax_Total 1..1 Bill Total Details Total Tax Amount Mandatory Refer A 1.3 0 Mandatory Decimal (10,2) 65 Sum_of_ 0..1 Item level net optional Decimal (10,2) Invoice_line_ net_amount amount 66 Sum_of_ 0..1 total discount optional Decimal (10,2) allowanceson document_ level 67 Sum_of_ charges on_document_ 0..1 total other optional charges Decimal (10,2) level Mention of E commerce operator is supply is made through him Mention of E commerce operator is supply is made through him A group of business terms providing information about the goods and services invoiced. When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. TAMIL NADU G....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4 encoded (such as a time report). 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 78 Eway Bill 0.1 Optional level not on line item level. Details 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 79 Transporter ID 1..1 Transporter Id Optional Alphanumeric 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 with 15 characters 80 trans Mode 1..1 Mode of Road Rail / Drop Down -- transportation Air / Ship -Fixed 81 trans Distance 1..1 Distance of 82 transporter 0..1 transportation Transporter Name Name Decimal (10,2) string (Max length:100) 83 trans Doc No 0..1 Transporter Doc No 1/2/3/4 20 string (DD/MM/ 21-07-2019 YYYY) SPURTHI R TA120; Mandatory if the mode of transport is other than by Road 20/9/2017 84 trans Doc Date 0..1 Transporter Doc Date 85 vehicle No 1..1 Vehicle No Optional string (Max length:20) -- 86 Signature Details 0..1 Mandatory 87 DSC 1..1 Digital Signature of the Docu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h 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. Regula/BilTo/Ship To A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 1.1 Dispatch From Details S Parameter Description No Name Field Specifi- cations Sample Value 1 Company_ Name 1..1 Company_ Mandatory Name string (Max length:60) ICAI 2 Address1 1..1 Address1 Mandatory string (Max length:100) Vasanth Nagar 2 Address2 0..1 Address2 Optional string (Max length:100) Millers Road 3 City 1..1 Place Optional string (Max length:100) Bangalore 4 State 1..1 State Mandatory String (Max length:2) Karnataka 5 Pincode 1..1 Pincode Mandatory string (Max length:6) 560087 Detail of person and address wherefrom....
X X X X Extracts X X X X
X X X X Extracts X X X X
....E 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. The number of item units to which the price applies. 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. The total discount subtracted from the Item gross price to calculate the Item net price. This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assessable value then pretax amount should be used for. The unit price, exclusive of GST, before subtracting Item price discount, cannot be negative The GST rate, represented as percentage that applies to the invoiced item. A group of business ter....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 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. 12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 11 Round off 0..1 round off value Optional Decimal(11,2) 12 Total Invoice Value 1..1 Total amount Mandatory Decimal(11,2) The amount to be added to the invoice total to round the amount to be paid. Must be....