TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Fifth Amendment) Rules, 2020.
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....ect come into force from 01st January, 2020. 2. In the Telangana Goods and Services Tax Rules, 2017, with effect from the 1st March, 2020, in rule 31A, for sub-rule (2), the following sub-rule shall be substituted, namely :- "(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher. Explanation :- For the purposes of this sub-rule, the expression "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.". 3. In 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 proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted. 4. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating ....
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....ference is optional but if required one can mention many previous invoice reference. FORM GST INV - 1 (See rules 48) S No Technical Field name Cardinality Small Description of the field Is it Mandatory on invoice ? Technical Field Specifications Sample Value of the field Explanatory Notes of the Field 0 Version 1 .. 1 Version number Mandatory String (Max length: 1 0) 1.0 It is the version of schema . It will be used to keep track of version of Invoice specification. 1 IRN 0 .. 1 Invoice Refernce Number Mandatory String (M ax length: 50) 649b01ft 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 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. 2 Invoice_type_code 1 .. 1 Cod....
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....f e-versions of Credit notes, Debit Notes and other documents required under GST 14 Invoice_Document _Reference 1.1 Invoice reference Optional String (Max length: 20) KOL01 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. 15 Preceeding_Invoice _Date 1 .. 1 Date of Invoice Mandatory (if this section is selected or used) string (DD/MM/YYYY) 21-07-19 16 Other References 0 .. 1 17 Receipt_Advice_Reference 0 .. 1 Terms reference Optional String (Max length: 20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. 18 Tender_or_Lot_Reference 0 .. 1 Lot / Batch Reference Optional String (Max length: 20) TENDERJAN2020 This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender 19 Contract_Reference 0 .. 1 Contract Number Optional String (Max length: 20) CONT23072019 This reference is kept for mentioning con....
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....ndatory Header for Buyer information 36 Billing_Name 1 .. 1 Buyer Legal name Mandatory String (Max length: 100) Adarsha It will be legal name of buyer 37 Billing_Trade_Name 1 .. 1 Buyer Legal name Mandatory String (Max length: 100) Adarsha It will be Trade Name of buyer 38 Billing_GSTIN 1 .. 1 GSTIN Mandatory String (Max length: 15) 29AACCR7832C1ZD GSTIN of the Buyer 39 Billing_POS 1 .. 1 State code Mandatory String (Max length:2) 29 Place of supply code of Supply 40 Billing_Address1 1 .. 1 Address1 Mandatory String (Max length: 100) Address Address of the Buyer 41 Billing_Address2 0 .. 1 Address2 optional String (Max length: 100) Address Address of the Buyer 42 Billing_State 1 .. 1 Place Mandatory String (Max length: 50) Bangalore State of the Buyer 43 Billing_Pincode 1 .. 1 pincode Mandatory String (Max length: 6) 560002 Pincode of the Buyer 44 Billing_Phone 0 .. 1 Phone number Optional String (Max length: 12) 080 2223323 contact number of the B....
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.... ECOM_POS 0 .. 1 State code Optional String (Max length: 2) 29 Mention of E commerce operator is supply is made through him 60 Invoice Item Details 1 .. n Mandatory 61 List {items} Items Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced. 62 Document Total 1 .. 1 Mandatory - - 63 TotalDetails 1 .. 1 Bill Total Details Mandatory Refer A 1.3 0 64 Tax_Total 1 .. 1 Total Tax Amount Mandatory Decimal (10,2) When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal. 65 Sum_of_Invoice_line_net_amount 0 .. 1 Item level net amount optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals. 66 Sum_of_allowances _on_document_level 0 .. 1 total discount optional Decimal (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. 67 ....
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.... embedded document, Base 64 encoded (such as a time report). 77 Invoice_Allowances _or_Charges 0 .. 1 Total Value of allowances and charges at invoice level optional Decimal (10,2) A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level. 78 Eway Bill Details 0 .. 1 Optional 79 Transporter ID 1 .. 1 Transporter Id Optional Alphanumeric with 15 characters 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 80 transMode 1 .. 1 Mode of transportation Road / Rail / Air / Ship Drop Down - Fixed - 1/2/3/4 81 transDistance 1 .. 1 Distance of transportation Decimal (10,2) - 20 82 transporterName 0 .. 1 Transporter Name string( Max length: 100) - SPURTHI R 83 transDocNo 0 .. 1 Transporter Doc No - - TA120; Mandatory if the mode of transport is other than by Road 84 transDocDate 0 .. 1 Transporter Doc Date string (DD/MM/YYY....
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.... Mandatory string(Max length: 100) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 8 SubsupplyType Supply Type Mandatory String(Max length: 2) Supply/export/Jobwork A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 9 Transaction Mode Transaction Mode Mandatory String(Max length: 2) Regular/BilTo/ShipTo A group of business terms providing information about the address to which goods and services invoiced were or are delivered. A 1.1 DispatchFrom Details S No Parameter Name Description Field Specifications Sample Value 1 Company_Name 1 .. 1 Company Name Mandatory string(Max length: 60) ICAI Detail of person and address wherefrom goods are dispatched. 2 Address1 1 .. 1 Address1 Mandatory string(Max length: 100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched. 2 ....
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....sting 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. 10 Rate 1 .. 1 Item Rate per quantity Mandatory Decimal (10,2) 500.5 The number of item units to which the price applies. 11 GrossAmount 1 .. 1 gross amount Optional Decimal (10,2) 5000 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 can not be negative. 12 DiscountAmount 0 .. 1 discount amount Optional Decimal (10,2) The total discount subtracted from the Item gross price to calculate the Item net price. 13 PreTaxAmount 0 .. 1 Pretax Optional Decimal (10,2) 50 This is the Value after the Tax. Ideally this would be taxable value in most cases, whenever there is a change in the assesseable value then pretax amount should be used for. 14 AssesseebleValue 1 .. 1 net amount Mandatory Decimal (13,2) 5000 The unit....
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....ST Amount as per invoice Optional Decimal(11,2) 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. 2 CGSTValue 0 .. 1 CGST Amount as per invoice Optional Decimal (11,2) Taxable value as per Act to be specified 3 SGSTValue 0 .. 1 SGST Amount as per invoice Optional Decimal(11, 2) Taxable value as per Act to be specified 4 CESSValue 0 .. 1 cess Amount as per invoice Optional Decimal(11, 2) Taxable value as per Act to be specified 5 StateCessValue 0 .. 1 State cess Amount as per invoice Optional Decimal(11, 2) Taxable value as per Act to be specified 6 Rate 0 .. 1 Tax Rate Optional Decimal(11, 2) Tax Rate 7 Freight 0 .. 1 Charges Optional Decimal(11, 2) 8 Insurance 0 .. 1 Charges Optional Decimal(11, 2) 9 Packaging and Forwarding 0 .. 1 Charges Optional Decimal(11, 2....