TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Ninth Amendment) Rules, 2020.
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....ns 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 (Dr. Rajesh Kumar) Additional Chief Secretary (Finance) Government of Manipur Note: The principal rules were published in the Gazette of Manipur, Extraordinary, vide notification No. 5/10/2017-FD (TAX), dated the 22nd June, 2017, published vide number 109, dated the 28th June, 2017 and last amended vide notification No. 08/2020 - State Tax (Rules), dated the 3rd July, 2020, published vide Manipur Gazette Extraordinary number 97, dated the 4th July, 2020. ============= Docum....
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.... Charge 0..1 Reverse Charge Optional String (Length:1) Y 1.8 IGST_Appli 0..1 IGST Optional String N cability_des Applicabilit (Length: 1) pite_Suppli y despite er and Rec ipient_locat ed in same - State/UT Supplier and Recipient located in same State/UT 2. Document Period 0..1 Optional 2.1 Document 1..1 Document Mandatory String 21/07/201 Period Period Start (DD/MM/YYYY) 9 Start Date Date can be given, along with INR. One such additional currency may be used in the invoice, as per list published under ISO 4217 standard. List published and updated from time to time at https://www.icegate.gov.i n/Webappl/CUR_ENQ Whether the tax liability payable is under Reverse Charge. To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State/UT 21/07/201 Header for Document Period This is the start date of the document period (delivery/invoice period). (This field is mandatory only if this section is ....
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....r or details of Lot or Tender, if supplies are made under such Lot or tender. CONT2307 This reference is kept for 2019 mentioning contract number, if supplies are made under any specific Contract EXT23222 An additional field for provision of additional/external any 3.2.6 Project_ 0..1 Reference Project Reference Optional String PJTCODE (Max length:20) 01 reference number for the supply. This reference is kept for mentioning project number, ▬▬▬▬▬▬▬▬▬▬â˜if supplies are made under any specific project This is the reference 3.2.7 PO 0..1 PO Optional String Vendor Ref_Num Reference (Max length:16) PO/1 number of Purchase Order Number 3.2.8 PO_Ref_ 0..1 PO Optional String 21/07/201 Date Reference (DD/MM/YYYY) 9 Date 4. Supplier 1..1 Mandatory Informatio n 4.1 Supplier_ Legal Nam 1..1 Supplier Mandatory String XYZ Ltd. Legal Name (Max. length: 100) This is the date of Purchase Order. Header for Supplier Informa....
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....It will be legal name of recipient, as per PAN. It will be trade name of recipient, if available. GSTIN of the Recipient, if available. URP: In case of exports or if supplies are made to unregistered persons 5.4 Place of 1..1 Supply Place of Supply Mandatory Enumerated List 29,96 Code/State Code of Place of Supply as per GST System. State Code (State Code) 5.5 Recipient 1..1 Address1 Recipient Address 1 Mandatory String (Max length:100) 5.6 Recipient 0..1 Address2 Recipient Address 2 Optional String (Max length:100) # 1-23- 120, Flat No. 3, Nalanda Apartment S, MG Road, Vasanth Nagar # 1-23- 120, Flat No. 3, Nalanda Apartment List published and updated from time to time at https://www.icegate.gov.i n/Webappl/STATE_EN Q Address 1 of the Recipient (Building/Flat no., Road/Street, Locality etc.) Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any S, MG Road, Vasanth Nagar 5.7 Recipient 1..1 Place Recipient Mandatory Place Strin....
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....n 0..1 sfer_Terms Credit Transfer Terms Optional String (Max length:100) Text Terms to specify credit transfer payments. 6.8 Direct Debi 0..1 t Terms Direct Debit Optional Terms String Text Terms, if any, to specify a (Max length: 100) direct debit. 6.9 Credit_Day 0..1 Credit Days Optional Numeric 30 S (Max length:4) 7. Delivery_I 0..1 Optional nformation 7.1 Ship_To_D 0..1 etails Ship To Details Optional Refer A 1.0 7.2 Dispatch_F 0..1 rom Detail S Dispatch From Details Optional Refer A 1.1 8. Invoice Item Details 1..n Mandatory Number of days within which payment is due. Header for Information Delivery Details of location to which the supply has to be delivered. Details of location from where Supply has to be dispatched. Header for Invoice Item Details 8.1 Item_List 1..n Item List Mandatory Refer A 1.2 Provides information about the goods and services being invoiced. 9. Document 1..1 Total Mandatory 9.1 Document Total_Detai 1..1 Is ....
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....ting Documents 10.8 ECOM GS 0..1 e- Optional String TIN Commerce Operator's GSTIN (Length: 15) 29ABCCR 1832C1CX 11. Additional 0..n Optional _Supportin g_Docume nts 11.1 Additional 0..1 Supporting Additional Optional Supporting String http://www (Max length: 100) .xyz.com/a Document Documents bc S URL URL any. 11.2 Additional 0..1 AdditionalS Optional Supporting upporting Document Document String (Max length:1000) Base 64 encoded Document s base64 in base64 11.3 Additional 0..1 Additional Optional Information Information String (Max length: 1000) etc. 12. E-way Bill 0..1 Optional Details Free text, remarks, identifiers, This is to enter URL reference of additional supporting documents, if This is to add any additional document in PDF/Microsoft Word in Base64 encoded format. Any additional information, names, values, data etc. that is specific for the Supplier-Recipient transaction e.g. CIN, trade- specific information, Drug Licence Reg. No., ....
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....e ABC-1 Ltd. Legal Name of the entity to whom the supplies are shipped to. (This field is mandatory only if this section selected) is A.1.0 ShipTo_ 0..1 Ship To Optional String XYZ-1 Trade Name of the entity to .2 Trade Trade Name (Max length: 100) Name A.1.0 ShipTo 0..1 .3 GSTIN Ship To GSTIN Optional String (Length:15) 223L1ZF A.1.0 ShipTo_Ad 1..1 .4 dress1 Ship To Address1 Mandatory String (Max length: 100)| Priya Towers, Flat No. 2, whom the supplies are shipped to. 36AABCT2 GSTIN of the entity to whom the supplies are shipped to. Address 1 of the entity to whom the supplies are shipped to Omega Road, Srinivasa (This field is mandatory only if this section is Nagar selected) A.1.0 ShipTo_ 0..1 .5 Address2 Ship To Address2 Optional String Flat No. 2, (Max length: 100) Priya Towers, Address 2, if any, of the entity to whom the supplies are shipped to Omega Road, Srinivasa A.1.0 ShipTo_ 1..1 .6 Place Ship To Place Mandatory String Nagar ....
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....dated from time to time at https://www.icegate.gov. in/Webappl/STATE EN Q is (This field is mandatory only if this section selected) Pincode of the locality of entity from where goods are dispatched. (This field is mandatory only if this section is selected) Header for Annexure A 1.2:Item Details A.1.1 .5 Dispatch From State 1..1 Code Dispatch From State Code Mandatory Enumerated List 29 A.1.1 .6 Dispatch From 1..1 Dispatch FromPincod Mandatory Number (Length: 6) Pincode e A 1.2 ItemDetails 1..n Mandatory Sr. Parameter Card Description No. Name inalit y Whether mandatory or optional Field Specifications Sample Value Explanatory Notes A.1.2 Sl_No. 1..1 .1 Serial Number Mandatory String (Max length: 6) 1,2,3 Serial number of the item A.1.2 Item 0..1 .2 Description Item Description Optional String Mobile Description of the item (Max length: 300) A.1.2 .3 Is Service 1..1 Service Mandatory String Y/N (Length: 1) Specif....
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....9.45 A.1.2 CGST_Amt 0..1 .17 CGST Amount Optional Number (Max Length: 12,2) 650.00 A.1.2 .18 SGST UTG 0..1 ST Amt SGST/UTG ST Amount Optional Number (Max length: 12,2) 650.00 A1.2. Comp_Cess 0..1 19 Rate Ad_valorem A1.2. Comp_Cess 0..1 20 Amt Ad Valore m A1.2. Comp_Cess 0..1 21 Amt_Non_ Ad Valore m Compensati Optional on Cess Rate, Ad Number (Max length:3,3) 2.5% Valorem Compensati Optional Number 56.00 on Cess (Max length: 12,2) Amount, Ad Valorem Compensati Optional on Cess Amount, Non ad valorem Number 23.00 (Max length:12,2) would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of 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(rou....
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.... Unique Serial Number Optional String (Max length: 20) 553 A.1.2 Product_ .30 Attribute Details 0..n Optional A 1.3 Document 1..1 Total Details Refer A 1.5 Mandatory The item total value that includes all taxes, cesses, as well as other charges. this value However, excludes discount, if any. This is to specify country of origin of the item, e.g. mobile phone sold in India could be manufactured in other country; Code of country of export as per ISO 3166-1 alpha-2 / Indian Customs EDI system (ICES). List published and updated from time to time at https://www.icegate.gov.i n/Webappl/COUNTRY ENQ Serial number, in case of each item having a unique number. Attribute details of product Header for Annexure A 1.3:Document Total Details Sr. Parameter Cardi Description No. Name nality Whether mandatory or optional Field Specific ations Sample Value A.1.3 Taxable 1..1 Total Mandatory Number 768439.35 .1 Value Total Taxable Value (Max length: 14,2) A.1.3 IGST_Amt 0..1 .2 Total ....
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.... Invoice (Max length: 14,2) 50 Value Value in INR INR A.1. Total 0..1 Total Optional Number $5729.65 3.11 Invoice Invoice (Max length: 14,2) Value Value in FCNR FCNR A.1.3. Paid 0..1 12 Amount Paid Amount Optional Number 8463.50 (Max length: 14,2) A.1.3. 13 Amount Due 0..1 Amount Due Optional Number 98789.50 (Max length:14,2) A 1.4 Batch Details 0..1 Optional Sr. No. Parameter Card Description Name inalit y Whether mandatory or optional Field Specific ations Sample Value A.1.4 .1 Batch Number 1..1 Batch Number Mandatory String (Max Length: 20) 673927 A.1.4 Batch 0..1 .2 Expiry Date Batch Expiry Date Optional String 21/11/2019 (DD/MM/YYYY) A.1.4 .3 Warranty Date 0..1 Warranty Optional Date String 21/11/2019 (DD/MM/YYYY) The total value of invoice including taxes/GST and rounded to two decimals maximum. The total value of invoice in Additional Currency The amount, if any, which has b....