TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Forty Sixth Amendment) Rules, 2020
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.... Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from 30th July, 2020. 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following form shall be substituted, namely:- "FORM GST INV - 1 (See Rule 48) Format/Schema for e-Invoice Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below: 0..1: It means that reporting of item is optional and when reported, the same cannot be repeated. 1..1: It means that reporting of item is mandatory but cannot be repeated. 1..n: It means that reporting of item is mandatory and can be repeated more than once. 0..n: It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references. Note 2: Field specification Number (Max length: m, n) indicates ‘m' places before decimal point and 'n' places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999 Schema (Version 1.1) Cardi Whethe nality Technical Sr. (0..1/ name of Brief Descriptio....
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....ecipient are located within same State/UT 1.7 Reverse_C 0..1 harge Reverse Charge Optional String (Length:1) Y 1.8 IGST Appl 0..1 IGST Optional String (Length: 1) N icability_de Applicability spite_Suppl despite ier_and_Re Supplier and cipient_loc Recipient ated_in_sa located in me same State/UT State/UT Document Period 0.1 Optiona 3 Header for Document Period Mandato String 21/07/201 This is the start date of the (DD/MM/YYYY) 9 2.1 Document 1..1 Document Period_Star Period Start ry t_Date Date 2.2 document period (delivery/invoice period). (This field is mandatory only if this section is selected) Document 1..1 Document Mandato String 21/07/201 Period End - Date Period End Date ry (DD/MM/YYYY) 9. This is the end date of the document period Preceding 0..1 Optiona Document Contract Reference 3.1 Preceding 0..n Document Reference Optiona Document Mandat ory String (Max length:16) Sa/1/2019 Number 3.1.1 Preceding_ 1..1 Preceding Document_ Number (delivery/invoice period). (This field is mandatory only if this section is selected) Header for Preceding Document/Contract Reference Sub-header fo....
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....ation n 4.1 Supplier_L 1..1 egal_Name ry Supplier Legal Mandato String (Max. Name length:100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier 4.2 Supplier_Tr 0..1 ade_Name Trade Name of Optional String (Max Supplier ABC A name by which the length:100) Traders Mandato String (Length:15) 4.3 Supplier 1..1 GSTIN of GSTIN Supplier ry 4.4 Supplier 1..1 Supplier Mandato String (Max Address1 Address 1 ry length:100) 4.5 Supplier_ 0..1 Address2 Supplier Address 2 Optional String (Max length:100) 29AADFV 7589C1ZX # 1-23- 120, Flat No. 3, Nalanda Apartment S, MG Road, Vasanth Nagar # 1-23- 120, Flat No. 3, Supplier is known, i.e. Business Name, other than legal name GSTIN of the Supplier Address 1 of the Supplier (Building/Flat no., Road/Street, Locality etc.) Address 2 of the Supplier (Building/Flat no., Road/Street, Locality etc.), Nalanda if any Apartment Supplier Place Mandato String (Max S, MG Road, Vasanth Nagar 4.6 Supplier Pl 1..1 ace ry length:50) Bangalore Location of the Supplier (City/Town/Village) 4.7 Supplier_St 1..1 ate_Code Supplier State Code Mandato Enumerated List 29 State Co....
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....ed List ΑΠList published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE EN Q PIN code of the Recipient locality. In case of export, Pincode need not be mentioned. Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY ENQ 080222332 Contact number of the Recipient e-mail ID of the Recipient, as per REGEX (Regular Expressions) pattern 5.11 Recipient_ 0..1 Phone Recipient Phone Optional String (Maxlength:12) 3 5.12 mail_ID Recipient_e 0..1 Recipient e- mail ID Optional String (Max billing@x length: 100) yz.com 7 Payee Informatio n 0..1 Optiona 1 Header Information for Payee 6.1 Payee_Nam 0..1 Payee Name e Optional String (Maxlength:100) Ramesh K Name of the person to 6.2 Payee_Ban 0..1 Payee Bank k_Account Account Optional String (Max length:18) 7262 whom payment is to be made 386850174 Bank Account Number of Payee Number Number 6.3 Mode_of_P 0..1 Mode of ayment Payment Optional String (Max length:18) Direct Mode of Transfer Payment:Cash/Credit/Direct....
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....to SEZ, port code can be mentioned as per Indian Customs EDI System (ICES), if applicable and available at the time of reporting e-invoice. Lists published and updated from time to time at below URLs: Alpha numeric EDI Port Codes: https://www.icegate.gov. in/Webappl/LOCATION ENQ Non-EDI Port Codes: https://www.icegate.gov. in/Webappl/nonlocation det all.jsp In case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice. Date of Shipping Bill as per Indian Customs EDI System (ICES) Amount of Export Duty in INR, if any, applicable (in 10.5 Shipping B 0..1 ill Date Shipping Bill Date Optional String(DD/M M/YYYY) 03/12/2020 10.6 Export Dut 0..1 y_Amount Export Duty Optional Number 1200000.50 Amount (Max Length: 9 10.8 e-Commerce Optional String (Length: TIN Operator's GSTIN 15) 11. Additional 0..n Optiona Supporti 10.7 Supplier_C 0..1 an_Opt_Re fund ECOM_GS | 0.1 12,2) Supplier Can Optional String (Length: 1) Y/N Opt Refund 29ABCCR1 832C1CX case of invoices for export) In case of deemed export supplies, thi....
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..../R (This field is mandatory if mode of Transport is Rail or Air or Ship). Date of Transport document. (This field is mandatory if mode of Transport is Rail or Air or Ship) Vehicle Registration Number (This field is mandatory if mode of Transport is Road) To mention nature of vehicle: O: Over-Dimensional Cargo R: Regular (This field is mandatory if Part-B of e-way bill is also to be generated) Header for Annexure A 1.0:Ship To Details Explanatory Notes A 1.0 Ship To Details 0..1 Optiona Sr. No. Parameter Cardi Description Whethe Name nality Field Specifications Sample Value optional for mandat ory A.1.0 .1 ShipTo_Le gal Name 1..1 Ship To Legal Mandato Name String ABC-1 Ltd. ry (Max length: 100) 11 Legal Name of the entity to whom the supplies are shipped to. A.1.0 ShipTo_Tra 0..1 .2 de_Name Ship To Trade Optional String Name XYZ-1 (Max length: 100) A.1.0 .3 ShipTo_GS 0..1 TIN Ship To GSTIN Optional String (Length:15) 36AABCT22 23L1ZF A.1.0 ShipTo_Ad 1..1 Ship To .4 dress Address1 Mandato String (Max ry length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Omega Road, (This field is mandatory ....
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....) A.1.1 DispatchFr 1..1 .5 om_State_ Code ..6 A.1.1 DispatchFr om Pincod 1..1 e Dispatch From Mandato Enumerated List 29 State Code ry Dispatch From Mandato Number(Length: 560087 Pincode ry 6) Place (City/Town/Village) of the entity from which goods are dispatched. (This field is mandatory only if this section is selected) Code/State Code of the entity (as per GST System), from which goods are dispatched. List published and updated from time to time at https://www.icegate.gov. in/Webapp/STATE EN Q (This field is mandatory only if this section is selected) Pincode of the locality of entity from where goods are dispatched. (This field is mandatory only if this section is 13 selected) A 1.2 Item Detail 1..n Mandat Mory Sr. No. Parameter Cardi Name nality Description Whethe Field Specifications Sample Header for Annexure A 1.2:Item Details Explanatory Notes Value mandat ory or optional A.1.2 Sl_No. 1..1 .1 Serial Number ry Mandato String (Max length: 6) 1,2,3 Serial number of the item A.1.2 Item Descr 0..1 Item .2 iption Description Optional String (Max) length: 300) Mobile Description of the item A.1.2 I....
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....f old phone is 4,000. Another example is in the case of real estate where pre-tax value may be different from taxable value. This is the value on which tax is computed. Value cannot be negative. The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates. Amount of IGST payable per item(rounded off to 2 decimals). If IGST is reported, then CGST & SGST/UTGST will be blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported. Amount of CGST payable per item(rounded off to 2 decimals). If CGST is reported, then SGST/UTGST has to be: reported and IGST will be blank. Amount of SGST/UTGST. payable per item(rounded off to 2 decimals). If SGST/UTGST is reported, then CGST must be reported and IGST will be blank. A1.2. Comp Cess 0..1 19 _Rate_Ad_ valorem Compensation Cess Rate, Optional Number 2.5% (Max length:3,3) Ad Valorem A1.2. Comp_Cess 0..1 20 _Amt_ Ad_Valore m Compensation Cess Amount, Ad Valorem Optional Number 56.00 (Max length: 12,2) A1.2. Comp_Cess 0..1 Compensation Optional Number 23.00 21 _Amt_Non _Ad Valor Cess Amount, (Max leng....
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....e details of product Header for Annexure A 1.3:Document Total Details atory Details Sr. Parameter Cardi Description No. Name nality Wheth er Field Specific ations Sample Explanatory Notes Value manda tory or option al A.1.3 Taxable V 1..1 .1 alue Total Total Taxable Value Manda Number 768439.35 tory (Max length: 14,2) A.1.3 IGST_Amt 0..1 .2 Total Total IGST Amount Option Number al (Max 265.50 length: 14,2) A.1.3 CGST_Am 0..1 Total CGST .3 Total Amount Option Number al (Max 65.45 length: 14,2) 17 This is the sum of the taxable values of all the items in the document. Total IGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as 'optional' Total CGST amount for the invoice. Appropriate taxes based on rule will be applicable. For example, either of CGST & SGST/UTGST or IGST will be mandatory. As this is conditional mandatory, it is marked as 'optional' SGST/UTGST amount for the invoice. A.1.3 SGST UT 0..1 Total Option Number (Max 65.45 Total .4 GST_Amt _ ....