TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Eighth Amendment) Rules, 2020
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....s Tax (Eighth Amendment) Rules, 2020. 2. In the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely: - "(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- "Provided that where a person, other than a person notified under sub- section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication ....
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...., the following form shall be substituted, namely :- "FORM GST INV-1 (See Rule 48) Format/Scheme 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 Scheme (Version 1.1) Sr. No. Technical name of the field Cardinality (0 .. 1/ 1 .. 1/ 0 .. n/ 1 .. n) Brief Description of the field Whether Mandatory/ Optional Technical Field Specification Sample Value of the field Explanat....
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.... Charge. 1.8 IGST_ Applicability despite_Supplier_and Recipient located in_same_ State/UT 0 .. 1 IGST Applicability despite Supplier and Recipient located in same State/UT Optional String (Length: 1) N 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 2. Document Period 0 .. 1 Optional Header for Document Period 2.1 Document_Period_Start _Date 1 .. 1 Document Period Start Date Mandatory String (DD/MM/YYYY) 21/07/2019 This is the start date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) 2.2 Document_Period_End Date _ 1 .. 1 Document Period End Date Mandatory String (DD/MM/YYYY) 21/07/201 9 This is the end date of the document period (delivery/invoice period). (This field is mandatory only if this section is selected) 3. Preceding Document / Contract Reference 0 .. 1 Optional Header for Preceding Document / Contract Reference 3.1 Preceding Document Reference ....
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.... specific project 3.2.7 PO_Ref_Num 0 .. 1 PO Reference Number Optional String (Max length :16) Vendor PO/1 This is the reference number of Purchase Order 3.2.8 PO_Ref _Date 0 .. 1 PO Reference Date Optional String (DD/MM/YYYY) 21/07/2019 This is the date of Purchase Order. 4. Supplier Information 1 .. 1 Mandatory Header for Supplier Information 4.1 Supplier_Legal_Name 1 .. 1 Supplier Legal Name Mandatory String (Max. length: 100) XYZ Ltd. Legal Name, as appearing in PAN of the Supplier 4.2 Supplier _Trade _Name 0 .. 1 Trade Name of Supplier Optional String (Max length: 100) ABC Traders A name by which the Supplier is known, i.e. Business Name, other than legal name 4.3 Supplier _GSTIN 1 .. 1 GSTIN of Supplier Mandatory String (Length: 15) 29AADFV 7589C1ZX GSTIN of the Supplier 4.4 Supplier _Address 1 1 .. 1 Supplier Address 1 Mandatory String (Max length :100) # 1-23- 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 1 of the Supplier (Building/Flat no., Road/Street, Locality e....
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.... 2 0 .. 1 Recipient Address 2 Optional String (Max length: 1 00) # 1-23- 120, Flat No. 3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 2, if any, of the Recipient (Building/Flat no., Road/Street, Locality etc.), if any 5.7 Recipient _Place 1 .. 1 Recipient Place Mandatory String (Max length: 1 00) Mysore Location of the Recipient (City/Town/Village) 5.8 Recipient _State _Code 1 .. 1 Recipient State Code Mandatory Enumerated List 29 Code/State Code of the Recipient. List published and updated from time to time at https://www.icegate.gov.in/ Webappl/STATE_ENQ 5.9 Recipient _Pincode 0 .. 1 Recipient PIN Code Optional Number (Length: 6) 560002 PIN code of the Recipient locality. In case of export, Pincode need not be mentioned. 5.1 0 Country code_of _Export 0 .. 1 Country Code of Export Optional Enumerated List AN 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.g ov.in/Webappl/COUNT RY ENQ 5.1 1 Recipient _Phone 0 .. 1 Recipient Phone Optional Str....