TaxTMI 
TaxTMI 
Seeks to make amendments (First Amendment 2020) to the Assam GST Rules,2017
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....uly, 2020 No.FTX.56/2017/Pt-I/304.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: ― Assam Act No. XXVIII of 2017 Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2020. (2) Save as provided in these rules, they shall be come into force with effect from 1st of January, 2020. Amendment in rule 117. 2. In the principal rules, in rule 117,- Amendment in 3. FORM REG- 01 (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. In the principal rules, in FORM REG-01, in Part-B, for seri....
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.... optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference. THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 FORM GST INV - 1 (See rules 48) S Technical Field Card Small Is it Technical Sample Value of the field Explanatory Notes of the Field No name inalit y Description of the field Man Field y on dator Specificati ons invoi ce? 0 Version 1..1 Version Mand string 1.0 number atory (Max length:10) 1 IRN 0..1 Invoice Mand String 649b01ft Reference Number atory (Max length:50) 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....
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....ory (Max length:16) Sa/1/2019 which is this being sectio amended by n is subsequent select document ed or used) 14 Invoice_Document _Reference 1.1 Invoice Optio String KOL01 reference nal (Max length:20) 1086 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 This is the reference of original invoice to be provided in the case of debit and credit notes. In mere invoicing this is not required. It is required to keep future expansion of e versions of Credit notes, Debit Notes and other 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. THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 15 Preceeding_Invoice 1..1 Date of Mand string 21-07-19 _Date Invoice atory (DD/MM/ (if YYYY) this sectio n is select ed or used) 16 Other References 0..1 17 Receipt_Advice_R 0..1 Terms eference reference Optio String nal (Max CREDIT30 length:20) 18 Tender_or_Lot_Ref |0..1 Lot / Batch e....
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....Supplier 31 Supplier_State 1.. Place 1 32 Supplier_Pincod 1.. Pincode e 1 33 Supplier_Phone 0.. Phone 1 Mand string(Max Karnataka atory length:50) Mand string(Max 560087 atory length:6) Optio string(Max 9999999999 nal length:12) State of the Supplier Pin code of the Supplier Contact number of the Supplier THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 34 Supplier_Email 0.. eMail id 1 35 Buyer 1..1 Information 36 Billing_Name 1.. Optio string(Max nal length:50) [email protected] Man dator Buyer Legal Mand string(Max Adarsha Email id of the Supplier. Header for Buyer information It will be legal name of buyer 1 name atory length: 100 37 Billing_Trade_N 1.. Buyer Legal Mand string(Max Adarsha It will be Trade Name of buyer 1 name atory length: 100 38 Billing GSTIN 1.. GSTIN 1 39 Billing_POS 1.. State code Mand String(Ma 29 1 atory x length:2) 40 Billing Address 1.. Address1 Mand string(Max Address Mand string(Max 29AACCR7832C1ZD atory length:15) GSTIN of th....
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....½²à¼‹à¼”་ཅ 54 Direct Debit 0..1 nal Optio String (Max length:50) 55 Credit Days 0..1 Due date of Optio Numeric Credit nal (Min length:1 56 Delivery_Informat 1..1 ion Dispatch From Details 58 ECOM GSTIN 1.. DISPATCH Man dator Max length:3) Mand Refer A 1.1 1 from details atory 0..1 eCommerce Optio String GSTIN nal (Max length: 1 5) 59 ECOM_POS 0..1 State code Optio String 29 nal 60 Invoice Item 1..n Details 61 List {items} Items Mand Refer A 1.2 atory 62 Document Total 1..1 Man dator y 63 Total Details 1..1 Bill Total Details Mand Refer A 1.3 atory Man dator (Max length:2 A group of business terms providing information about where and when the goods and services invoiced are delivered. THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 Mention of E commerce operator if supply is made through him Mention of E commerce operator if supply is made through him A group of business terms providing information about the goods and services invoiced. 0 ....
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....port 0..1 ing Documents Supporting document in nal optio String (Max base64 length:1 format. 000) 77 Invoice_Allowance 0..1 s_or_Charges Total Value optio of nal Decimal (10,2) allowances and charges at invoice 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 is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). 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 is expected to be known by the receiver, an external document (referenced by a URL) or 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 ....
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.... Adarsha To_Trade_ atory (Max Name length:6 0) 2 Shipping 1..1 ShippingTo Mand String To_GSTIN _GSTIN 3 Shipping To_Address1 4 Shipping To_Address2 atory (Max length: 1 00) 1..1 ShippingTo Mand String _Address1 Address atory (Max length:5 0) 0..1 Shipping To _Address2 Optio String Address nal (Max length:5 0) 1095 1096 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 5 Shipping To Place 0..1 Shipping To Optio String Bangalore _Place nal (Max length:5 0) 6 Shipping 1..1 To_Pincode Shipping To Pincode Mand String atory (Max 560001 length:6 7 Shippint To State 1..1 Shippint Mand String Karnataka To_State atory (Max length: 1 00) 8 Subsupply Type Supply Mand String Supply/export/Jobwork Type atory (Max length:2 9 Transaction Mode Transaction Mode Mand String atory (Max length:2 Regula/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A group ....
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....nufacturers set of 4 HSN code 0..1 HSN code Optio String nal (Max length:8 1122 5 Batch 0..1 THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 Decimal 10 6 Barcode 0..1 Item Bar code Optio String nal (Max length:3 b123 0) 7 Quantity 1..1 Quantity Mand atory (13,3) 8 Free Qty 0..1 free Optio Decimal 1 quantity nal (13,3) 9 UQC 0..1 uom 10 10 Optio String Box nal (Max length:8 Rate 1..1 Item Rate Mand Decimal 500.5 per quantity atory (10,2) Barcoding if to be provided need to 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 UNECE section from of Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" 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 Recommenda....
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....llowances 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 totals for the Invoice. This is to specify item origin country like mobile phone sold in India could be manufactured in China. 22 Invoice_line_net_a 0..1 mount Invoice line Net Amount 23 Order_Line_Refer 0..1 Reference to purchase order 24 ItemT otal 1..1 net amount nal (13,2) 25 Origin_Country 0..1 Origin country of item 26 Serial No. Details 0..1 A 1.3 Details Total 1..1 ... Sl. Parameter Name Description Field Specific ations Sample Value THE ASSAM GAZETTE, EXTRAORDINARY, JULY 15, 2020 1101 IGST Value 0..1 IGST Amount as per invoice Optio Decimal nal (11,2) Decimal ....