TaxTMI 
TaxTMI 
Puducherry Goods and Services Tax (Amendment) Rules, 2020
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....®¾à®´à®•à¯à®•à®¿à®´à®®à¯ˆ 2020 u சனவரி மீ* 2362 No. 12 Poudouchéry Jeudi 23 Janvier 2020 (3 Magha 1941) No. Puducherry Thursday 23rd January 2020 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 2, Puducherry, dated 22nd January 2020) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry 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 Puducherry 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, let....
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....s item is mandatory and can be repeated more than once O..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference. Sample Value of the field Explanatory Notes of the Field FORM GST INV-1 (See rules 48) क Technical Field name Cardi No nality Small Description Is it Mandatory of the field on invoice? Technical Field Specifications 0 Version 1..1 Version Mandatory String (Max 1.0 number length:10) 1 IRN 0..1 Invoice Mandatory String (Max 649b01ft Reference length:50) Number PART-I] LA GAZETTE DE L'ETAT B2B/B2C/SEZWP/SEZW OP/EXPWP/EXPWOP/DE XP/ISD/BOS/DC Regular/Credit Note/ Debit Note 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 gen....
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....her documents required under GST This reference is kept for user to provide any additional fields for eg., some branch, their user id, their employee id, sales centre reference etc. Order and Sales Order Reference 0..1 12 Preceding Invoice Reference 0..n Preceding Invoice Number 1..1 Detail of Base Mandatory (if this String (Max length:16) Sa/1/2019 Invoice section is which is selected or being used) amended by subsequent document Invoice Document Reference 1.1 Invoice Optional reference String (Max length:20) [PART-I 15 Preceding Invoice Date Date of Invoice 16 Other References Receipt Advice Reference Tender or Lot Reference Contract Reference Mandatory String 21-07-19 (if this (DD/MM/YYY section is Y) selected or PART-I] LA GAZETTE DE L'ETAT Terms reference used) Optional String (Max length:20) CREDIT 30 Lot / Batch Reference Optional String (Max length:20) TENDERJAN 2020 Contract Number Optional String (Max length:20) CONT 23072019 Any other ref....
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.... City of the Supplier Bangalore City of the Supplier Karnataka State of the Supplier Buyer Legal Mandatory KHAAAAA AAAAHAK Buyer Legal Mandatory String (Max Mandatory String (Max 560087 9999999999 [email protected] Adarsha Pincode of the Supplier Contact number of the Supplier Email id of the Supplier. Header for Buyer information It will be legal name of buyer It will be Trade Name of buyer Adarsha 29 29AACCR7832C1ZD GSTIN of the Buyer Place of supply code of Supply Address Address of the Buyer Address Address of the Buyer Mandatory String (Max length:50) Bangalore State of the Buyer pincode Mandatory String (Max length:6) 560002 Phone Optional number String (Max length:12) 080 2223323 e-Mail id Optional String (Max length:50) [email protected] Billing Pincode 44 Billing Phone 45 Billing Email Payee Information (Seller payment information) Optional Payee name Mandatory String (Max PART-I] Pincode of the Buyer Contact number of the Buyer Email id of the buyer. This should be provided to help E-Invoicing....
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....ivery Information 57 Dispatch From Details 58 ECOM GSTIN 59 ECOM_POS Invoice Item Details aa paas aaaaaa Due date of Optional Credit Numeric (Min length:1 Max length:3) Mandatory DISPATCH Mandatory from details e-commerce Optional GSTIN State code Refer A 1.1 30-11-2019 String (Max length:15) Optional String (Max length:2) 29 Mandatory Items Mandatory Refer A 1.2 A 61 List {items} Total Details Tax Total Sum of Invoice line net amount Sum of allowances on document level Sum of charges on document level Total other Optional charges Decimal (10,2) ཨ ོ་སྒ ོ་དྷ་ཆ་ན ི་རྩ་。 ་。 ་。 རུ་。。་ Document Total Mandatory Bill Total Details Total Tax Amount Mandatory Refer A 1.3 Mandatory Decimal (10,2) Item level net amount Optional Decimal (10,2) Total discount Optional Decimal (10,2) [PART-I Pre Tax Details Paid amount Break up of Optional ....
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....r as an embedded document, Base64 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 level not on line item level. Eway Bill Details 0..1 79 Transporter ID 1..1 Id Optional Transporter Optional Alphanumeric with 15 29AADFV7589CIZO GSTIN :: 29AMRPV8729LIZI characters 80 Trans Mode 1..1 Mode of Road/Rail transportati Air/Ship Drop Down - Fixed 1/2/3/4 on Trans Distance 1..1 Distance of Decimal (10,2) 20 transportati on 82 Transporter Name 0..1 Transporter Name String (Max length:100) Trans Doc No 0..1 Transporter Doc No Trans Doc Date 0..1 Transporter String 21-07-2019 SPURTHI R TA120; Mandatory if the mode of transport is other than by Road 20/9/2017 Doc Date (DD/MM/YYY Y) 85 Vehicle No Signature Details 0..1 DSC 1..1 Digital Signature of the 1..1 Vehicle No Optional String (Max length:20) KA12KA1234 or KA12K1234 or KA123456 or KAR1....
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....Max Pincode length:6) 560001 Shippint to State 1..1 Shipping to Mandatory String (Max State length:100) Karnataka Subsupply Type Supply Туре Mandatory String (Max length:2) Supply/export/Jobwork Transaction Mode Transacion Mandatory Mode String (Max length:2) Regula/BilTo/ShipTo 72 noo 49 50 LA GAZETTE DE L'ETAT A 1.1 Dispatch From Details Parameter Name Description Field Specifications Company Name Addressl Address2 City State Pincode A 1.2 Item Details Batch 333333333333 Company Name Mandatory String (Max length:60) ICAI Address1 Mandatory String (Max length:100) Address2 String (Max Millers Road length:100) Place String (Max length:100) Bangalore State Mandatory String (Max length:2) Karnataka Pincode String (Max length:6) 560087 Sample Value Vasanth Nagar Detail of person and address wherefrom goods are dispatched. Detail of person and address wherefrom goods are dispatched. Detail of person and address wherefrom goods are dispatched. Detail of person and ....
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.... Quantity 1..1 Quantity Mandatory 8 Free Qty 0..1 free Optional Decimal (13,3) 1 quantity 9 UQC 0..1 uom Optional String (Max length:8) Box 10 Rate 1..1 Item Rate per quantity 11 Gross Amount 1..1 gross Mandatory Optional Decimal (10,2) 500.5 Decimal (10,2) 5000 amount 12 Discount Amount 0..1 discount amount Optional Decimal (10,2) 13 Pre Tax Amount 0..1 Pretax Optional Decimal (10,2) 50 14 Assesseeble Value 1..1 net amount Mandatory Decimal (13,2) 5000 51 52 LA GAZETTE DE L'ETAT 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. The total amount of the Invoice line. The amount is "net" without GST, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. Reference of purchase order. A group of business terms providing the monetary ....
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....al Decimal (11,2) Tax Rate 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) Other Charges 0..1 Pretax/post Optional charges Decimal (11,2) A of business terms providing group 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-n on a 2 5 3 Round off 12 Total Invoice Value A 1.3.1 Batch Details Parameter Name Batch Name Batch Expiry Date Warranty Date Round off value Optional Decimal (11,2) Total Mandatory Decimal (11,2) amount The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals. The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals. Description Field Specifications Sample Value Batch number/na Mandatory String (Max length:20) me Expiry Date Optional String ....