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Puducherry Goods and Services Tax (Amendment) Rules, 2020
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....®©à®µà®°à®¿ 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, letters and word "31st March, 2020†shall be substituted; (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the p....
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....ce. 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 generate it and respond back in response to registration request. In case application sends 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 ....
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....ng 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 reference Optional String (Max length:20) EXT 23222 Project Optional Reference String (Max length:20) PJTCODE01 Vendor PO Optional Reference number String (Max length:16) Vendor PO/1 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 0 Vendor PO Optional ....
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....andatory 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 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 Account number of Payee LA GAZETTE DE L'ETAT Account Number Mandatory mode length:100) String (Max length:18) Payment Mandatory String (Max length:6) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer Financial Institution Mandatory String (Max length:11) A group of business terms to specify Branch of Payee Branch (IFSC Code) Payment Optional Terms String (Max length:50) Payment Instruction Optional String (Max length:50) Optional String (Max length:50) Optional String (Max length:50) 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 terms to specify a direct debit. 3332 Pana aada 47 Payee Name 48 ....
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....ount of the Invoice without GST. Must be rounded to maximum 2 decimals. The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals. The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. Tax Scheme 1..1 GST, Mandatory Excise, String (Max length:4) GST,CUST, VAT etc.. Mandatory element. Use "GST" Custom, VAT eyc. 73 Remarks 0..1 Remarks/N Optional ote 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. Amount due for payment 1..1 Extra Information ཕུ་ ༄་ ཇ ཌ་ཥ་ ཇ་ཎ་ཇ LA GAZETTE DE L'ETAT Additional Supporting 0..n Optional Documents Additional Supporting Documents url 0..1 Supporting Optional document URLs String (Max length:100) A Supporting Optional 76 Additional Supporting 0..1 Documents document in base64 format. String (Max length:1000) group of business terms providing information abou....
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....ced 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 of business terms providing group information about the address to which goods and services invoiced were or are delivered. group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 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. Shipping to Name 1..1 Shipping to Mandatory Legal Name String (Max length:60) Adarsha Shipping to Name 1..1 Shipping to M....
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.... be specified 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 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 cannot 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, whenever there is a change in the assessable value then preta....
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....Refer A 1.3.2 [PART-I A 1.3 Total Details 1..1 Mandatory Parameter Name IGST Value Description Field Specifications 0..1 IGST Optional Decimal (11,2) Amount as per invoice PART-I] 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 LA GAZETTE DE L'ETAT CGST Value 0..1 CGST Optional Decimal (11,2) Amount as per invoice SGST Value 0..1 SGST Optional Decimal (11,2) Taxable value as per Act to be specified Amount as per invoice CESS Value 0..1 cess Optional Decimal (11,2) Taxable value as per Act to be specified Amount as per invoice State Cess Value 0..1 State cess Optional Decimal (11,2) Taxable value as per Act to be specified Amount as per invoice Rate 0..1 Tax Rate Optional 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 charge....