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GSTR-3B NEW DUE DATES

    

Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner

    

Tax Audit due date extension AY 2019-20

    

GST Council 37th Meeting Update

    

Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs

    

Fake Input and refund of IGST on exports - crackdown by DGGI and DRI

    

GST Council may Scrap GSTR-9 and GSTR-9C for FY 17-18 for small taxpayers upto 5 crore turnover

    

Changes in 36th GST Council Meeting held on 27th July 2019

    

CMP-08 due date for quarter April 2019 to June 2019 extended till 31st July 2019

    

Press Release restricting the last date for availing ITC for FY 2017-18 is illegal : Gujarat High Court

    

Budget 2019 Highlights - 05 July 2019

    

Transfer of GST amount from one head to other head (Form GST PMT - 09)

    

DGGST arrests one person for availing and passing fake ITC of Rs.16 Crore.

    

Notification issued to extend the date of blocking and unblocking on e-way bill facility to 21.08.2019.

    

Press Release of 35th GST Council Meeting held on 21st June 2019

    

Issues reported in filing Form GSTR 9C by the taxpayers : Advisory by Team GSTN

    

Issues reported in filing Form GSTR 9 by the taxpayers: Advisory by Team GSTN

    

New GST Return Transition Phase applicable from Oct 2019

    

Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

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Found: 1063 Result

S.No. Document_Date Category, No. & Dated Subject / Title PDF Document History / More details Add to Favorites
1 22-01-2020

Press Release No. - dated 22-01-2020 - Other

GSTR-3B new due dates. Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner.

Ministry of Finance Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner Posted On: 22 JAN 2020 6:29PM by PIB Delhi Considering the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry today said that now GST taxpayers can file their GSTR-3B returns in a staggered manner. Presently the last date of filing GSTR-3B returns for every taxpayer is 20 of every month. From now on, the last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20 of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20 of every month without late fees. The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories. The tax filers from 15 States/ UTs, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh will now be having the last date of filing GSTR-3B returns as 22 of the month without late fees. This category would have around 49 lakh GSTR-3B filers who would now have 22 of every month as their last date for filing GSTR-3B returns. For the remaining 46 lakh taxpayers from the 22 States/UTs of Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below Rs 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24 of the month without late fees. The Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority. In a statement issues, the Ministry further said that it has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Provider, which has come out with above solution to de-stress the process as a temporary but immediate measure. For further improving the performance of GSTN filing portal on permanent basis, several technological measures are being worked out with Infosys and will be in place by April 2020. **** RM/KMN th th th nd nd th (Release ID: 1600249) Visitor Counter : 6236 Read this release in: Marathi , Gujarati

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2 13-01-2020

Notification No. 5/2020 dated 13-01-2020 - Central Tax

Seeks to appoint Revisional Authority under CGST Act, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 05/2020 – Central Tax New Delhi, the 13th January, 2020 G.S.R.....(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises - (a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and (b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act. [F. No. 20/06/07/2019-GST] (Pramod Kumar) Director, Government of India

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Section 5 - CGSTACT

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Section 2(99) - CGSTACT

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Section 108 - CGSTACT

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3 10-01-2020

Notification No. 4/2020 dated 10-01-2020 - Central Tax

Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 04/2020 – Central Tax New Delhi, the 10th January, 2020 G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:– In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the figures, letters and word “17th January, 2020” shall be substituted. [F. No. 20/06/07/2019-GST (Pt. II)] (Pramod Kumar) Director, Government of India Note: The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.

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GSTR-1 - FORM

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Section 128 - CGSTACT

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4 01-01-2020

Notification No. 1/2020 dated 01-01-2020 - Integrated Tax

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 01/2020 – Integrated Tax New Delhi, the 01st January, 2020 G.S.R. .....(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of section 114 of the Finance (No. 2) Act, 2019 (23 of 2019) shall come into force. [F.No.20/06/09/2019-GST] (Pramod Kumar) Director, Government of India

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Section 17A - IGSTACT

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5 01-01-2020

Notification No. 3/2020 dated 01-01-2020 - Central Tax

Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 03/2020 – Central Tax New Delhi, the 01st January, 2020 G.S.R......(E). -In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 879(E), dated the 26th November, 2019, namely:– In the said notification,– (i) in paragraph 2, in clause (iii), for the figures, letters and words “30th day of October, 2019” and “31st day of October”, the figures, letters and words “31st day of December, 2019” and “1 st day of January, 2020” shall respectively be substituted; (ii) in paragraph 3, for the figures, letters and words “31st day of October, 2019”, the figures, letters and words “1st day of January, 2020” shall be substituted. [F. No. 20/06/07/2019 – GST (Pt. II)] (Pramod Kumar) Director, Government of India Note: The principal notification No. 62/2019 –Central Tax, dated the 26th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 879(E), dated the 26th November, 2019.

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Section 148 - CGSTACT

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6 01-01-2020

Notification No. 2/2020 dated 01-01-2020 - Central Tax

Central Goods and Services Tax (Amendment) Rules, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2020 – Central Tax New Delhi, the 01st January, 2020 G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as 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. 3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- “ 12. Are you applying for registration as a SEZ Unit? Yes No (i) Select name of SEZ (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority ”. 4. In the said rules, in FORM GSTR-3A,- (a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted; (b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the following serial number shall be inserted, namely:- “5. This is a system generated notice and does not require signature.”; (c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted; (d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:- “5. This is a system generated notice and does not require signature.”. 5. In the said rules, for FORM INV-01, the following form shall be substituted, namely:- “Note: Cardinality Means occurance of field in the schema. Below are the the meaning of various symbol used in this column: 0..1 : It means this item is optional and even if mentioned can not be repeated 1..1: It means that this item is mandatory and can be mentioned only once. 1..n: It means this item is mandatory and can be repeated more than once 0..n: It means this item is optional but can be repated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference. FORM GST INV – 1 (See rules 48) S No Technical Field name Cardi nalit y Small Description of the field Is it Mand atory on invoic e? Technic al Field Specific ations Sample Value of the field Explanatory Notes of the Field 0 Version 1..1 Version number Mand atory string(M ax 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 Mand atory string(M ax length:5 0) 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 Code for Invoice type Mand atory string(M ax length:1 0) B2B/B2C/SEZWP/SEZWOP/EXP WP/EXPWOP/DEXP/ISD/BOS/D C This will be the code to identify type of supply, some of the examples are mentioned. It will have also code for bill of entry, invoice and other type of documents. B2C invoice can be mentionted as type and based on that some fields will become optional. Detail JSON schema will mention these details later. 3 Invoice_Subtype_co de 1..1 Sub_Code for Invoice type Mand atory Drop Down Regular / CreditNote / DebitNote Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc 4 InvoiceNum 1..1 Invoice number Mand atory string(M ax length:1 6) Sa/1/2019 It will be as per invoice number rule mentionted in CGST/SGST rule. Rule to be checked. 5 InvoiceDate 1..1 Invoice Date Mand atory string (DD/M M/YYYY) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currency_co de 1..1 Currency code Optio nal string(M ax length:1 6) USD It depicts an additional currency in which all Invoice amounts can be given along with INR. one additional currency shall be used in the Invoice. 7 Reversecharge 0..1 Reverse Charge option al Charact er Y Is the liability payable under reverse charge 8 Delivery_or_Invo ice_Period 0..1 Opti onal 9 Invoice_Period_Star t_Date 1..1 Invoice period start date Mand atory (if this sectio n is select ed or used) string (DD/M M/YYYY) 21-07-19 10 Invoice_Period_End _Date 1..1 Invoice Period End date Mand atory (if this sectio n is select ed or used) string (DD/M M/YYYY) 21-07-19 11 Order and Sales Order Reference 0..1 Opti onal 12 Preceding Invoice Reference 0..n 13 Preceeding_Invoice _Number 1..1 Detail of Base Invoice which is being amended by subsequent document Mand atory (if this sectio n is select ed or used) string(M ax length:1 6) Sa/1/2019 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 requried under GST 14 Invoice_Document_ Reference 1.1 Invoice reference Optio nal string(M ax length:2 0) 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 Mand atory (if this sectio n is select ed or used) string (DD/M M/YYYY) 21-07-19 16 Other References 0..1 17 Receipt_Advice_Ref erence 0..1 Terms reference Optio nal string(M ax length:2 CREDIT30 This reference is kept for user to provide their receipt advice details to their customer. 0) 18 Tender_or_Lot_Refe rence 0..1 Lot / Batch Reference Optio nal string(M ax length:2 0) 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 Optio nal string(M ax length:2 0) CONT23072019 This reference is kept for mentioning contract number if supplies are made under any specific Contract 20 External_Reference 0..1 Any other reference Optio nal string(M ax length:2 0) EXT23222 An additional field for provision of any additional reference number for such supply. 21 Project_Reference 0..1 Project Reference Optio nal string(M ax length:2 0) PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project 22 RefNum 0..1 Vendor PO Reference number Optio nal string(M ax length:1 6) Vendor PO /1 0 23 RefDate 0..1 Vendor PO Reference date Optio nal string (DD/M M/YYYY) 21-07-19 00-01-00 24 Supplier Information 1..1 Man dator y A group of business terms providing information about the Supplier. 25 Supplier_Legal_N ame 1.. 1 Supplier_Le gal_Name Mand atory string(M ax length:1 00) The Institute of Charetred Accountants of India Name as appearing in PAN of the Supplier 26 Supplier_trading_ name 0.. 1 Trade Name of Supplier Optio nal string(M ax length:1 00) ICAI A name by which the Supplier is known, other than Supplier name (also known as Business name). 27 Supplier_GSTIN 1.. 1 Gstin of the Supplier Mand atory Alphanu meric with 15 characte rs 29AADFV7589C1ZO GSTIN of the supplier 28 Supplier_Address 1 1.. 1 Supplier address1 Mand atory string(M ax length:1 00) Vasanth Nagar Address of the Supplier 29 Supplier_Address 2 0.. 1 Supplier address 2 Optio nal string(M ax length:1 00) Bangalore City of the Supplier 30 Supplier_City 1.. 1 Supplier address 2 Optio nal string(M ax length:5 0) Bangalore City of the Supplier 31 Supplier_State 1.. 1 Place Mand atory string(M ax length:5 0) Karnataka State of the Supplier 32 Supplier_Pincode 1.. 1 Pincode Mand atory string(M ax length:6 ) 560087 Pincode of the Supplier 33 Supplier_Phone 0.. 1 Phone Optio nal string(M ax length:1 2) 9999999999 Contact number of the Supplier 34 Supplier_Email 0.. 1 eMail id Optio nal string(M ax length:5 0) Supplier@icai.com Email id of the Supplier. 35 Buyer Information 1..1 Man dator y Header for Buyer information 36 Billing_Name 1.. 1 Buyer Legal name Mand atory string(M ax length:1 00) Adarsha It will be legal name of buyer 37 Billing_Trade_Na me 1.. 1 Buyer Legal name Mand atory string(M ax length:1 00) Adarsha It will be Trade Name of buyer 38 Billing_GSTIN 1.. 1 GSTIN Mand atory string(M ax length:1 5) 29AACCR7832C1ZD GSTIN of the Buyer 39 Billing_POS 1.. 1 State code Mand atory String(M ax length:2 29 Place of supply code of Supply ) 40 Billing_Address1 1.. 1 Address1 Mand atory string(M ax length:1 00) Address Address of the Buyer 41 Billing_Address2 0.. 1 Address2 option al string(M ax length:1 00) Address Address of the Buyer 42 Billing_State 1.. 1 Place Mand atory string(M ax length:5 0) Bangalore State of the Buyer 43 Billing_Pincode 1.. 1 pincode Mand atory string(M ax length:6 ) 560002 Pincode of the Buyer 44 Billing_Phone 0.. 1 Phone number Optio nal string(M ax length:1 2) 080 2223323 contact number of the Buyer 45 Billing_Email 0.. 1 eMail id Optio nal string(M ax length:5 0) billing@icai.com Email id of the buyer. This should be provided to help E-Invoicing system to receive this invoice on mail. 46 Payee Information (Seller payment information) 0..1 optio nal Header for Payee Information - person to whom amount is payable. Optional for cases where payment is to be made to a person other than Supplier 47 Payee_Name 1.. 1 Payee name Mand atory string(M ax length:1 00) Name of the person to whom payment is to be made 48 Payee_Financial_ Account 1..1 Account Number Mand atory string(M ax length:1 8) Account number of Payee 49 ModeofPayment 1..1 Payment mode Mand atory string(M ax length:6 ) Cash/Credit/Direct Transfer Cash/Credit/Direct Transfer 50 Financial_Institution _Branch 1..1 Financial Institution Branch (IFSC Code) Mand atory string(M ax length:1 1) A group of business terms to specify Branch of Payee 51 Payment_Terms 0..1 Payment Terms Optio nal string(M ax length:5 0) Terms of Payment with the recipient if to be provided 52 Payment_Instructio n 0..1 Payment Instruction Optio nal string(M ax length:5 0) A group of business terms providing information about the payment. 53 Credit_Transfer 0..1 Optio nal string(M ax length:5 0) A group of business terms to specify credit transfer payments. 54 Direct_Debit 0..1 Optio nal string(M ax length:5 0) A group of business terms to specify a direct debit. 55 CreditDays 0..1 Due date of Credit Optio nal Numeric (Min length:1 Max length:3 ) 30-11-2019 The date when the payment is due. Format "DD-MM-YYYY". 56 Delivery_Inform ation 1..1 Man dator y A group of business terms providing information about where and when the goods and services invoiced are delivered. 57 DispatchFromDet ails 1.. 1 DISPATCH from details Mand atory Refer A 1.1 58 ECOM_GSTIN 0..1 eCommerce GSTIN Optio nal string( Max length: 15) Mention og E commerce operator is supply is made through him 59 ECOM_POS 0..1 State code Optio nal String( Max length: 2) 29 Mention og E commerce operator is supply is made through him 60 Invoice Item Details 1..n Man dator y 61 List {items} Items Mand atory Refer A 1.2 A group of business terms providing information about the goods and services invoiced. 62 Document Total 1..1 Man dator y 63 TotalDetails 1..1 Bill TotalDetails Mand atory Refer A 1.3 0 64 Tax_Total 1..1 Total Tax Amount Mand atory Decima l (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_lin e_net_amount 0..1 Item level net amount option al Decima l (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_leve l 0..1 total discount option al Decima l (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals. 67 Sum_of_charges_on _document_level 0..1 total other charges option al Decima l (10,2) Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals. 68 PreTaxDetails Break up of the tax rate at invoice level Optio nal Refer A 1.3 The total amount of the Invoice without GST. Must be rounded to maximum 2 decimals. 69 Paid_amount 1..1 Paid amount Mand atory Decima l (10,2) The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals. 70 Amount_due_for_p ayment 1..1 Payment Due Mand atory Decima l (10,2) The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals. 71 Extra Information 0..1 Optio nal 72 Tax_Scheme 1..1 GST, Excise, Custom, VAT eyc. Mand atory string( Max length: 4) GST,CUST, VAT etc.. Mandatory element. Use “GST” 73 Remarks 0..1 Remarks/No te Optio nal string( Max length: 100) New batch Items submitted A textual note that gives unstructured information that is relevant to the Invoice as a whole.Such as the reason for any correction or assignment note in case the invoice has been factored. 74 Additional_Supporti ng_Documents 0..n optio nal 75 Additional_Supporti ng_Documents_url 0..1 Supporting document URLs option al string( Max length: 100) 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). 76 Additional_Supporti ng_Documents 0..1 Supporting document in base64 format. option al string( Max length: 1000) 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). 77 Invoice_Allowances _or_Charges 0..1 Total Value of allowances and charges at invoice level option al Decima l (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 Opti onal 79 Transporter ID 1..1 Transporter Id Optio nal Alphan umeric with 15 charact ers 29AADFV7589C1ZO GSTIN :: 29AMRPV8729L1Z1 80 transMode 1..1 Mode of transportati on Road / Rail / Air / Ship Drop Down - Fixed 1/2/3/4 81 transDistance 1..1 Distance of transportati on Decima l (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/M M/YYY Y) 21-07-2019 20/9/2017 85 vehicleNo 1..1 Vehicle No Optio nal string( Max length: 20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Detials 0..1 Man dator y 87 DSC 1..1 Digital Signature of the Document DSC KEY Hash an optional field since it is signed by the GSTN Portal also and data travels thry secured platform A 1.0 ShipTo Details 0..1 S No Parameter Name Description Field Specifi cations Sample Value 1 ShippingTo_Name 1..1 ShippingTo_ Legal_Name Mand atory string( Max length: Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are 60) delivered. 1 ShippingTo_Name 1..1 ShippingTo_ Trade_Nam e Mand atory string( Max length: 60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 2 ShippingTo_GSTIN 1..1 ShippingTo_ GSTIN Mand atory string( Max length: 100) 36AABCT2223L1ZF A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 3 ShippingTo_Address 1 1..1 ShippingTo_ Address1 Mand atory string( Max length: 50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 4 ShippingTo_Address 2 0..1 ShippingTo_ Address2 Optio nal string( Max length: 50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 5 ShippingTo_Place 0..1 ShippingTo_ Place Optio nal string( Max length: 50) Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 6 ShippingTo_Pincode 1..1 ShippingTo_ Pincode Mand atory string( Max length: 6) 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered. 7 ShippintTo_State 1..1 ShippintTo_ State Mand atory 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 Mand atory 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 TransactionMode Transacion Mode Mand atory String( 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 1.1 DispatchFrom Details S No Parameter Name Description Field Specifi cations Sample Value 1 Company_Name 1..1 Company_N ame Mand atory string( Max length: 60) ICAI Detail of person and address wherefrom goods are dispatched. 2 Address1 1..1 Address1 Mand atory string( Max length: 100) Vasanth Nagar Detail of person and address wherefrom goods are dispatched. 2 Address2 0..1 Address2 Optio nal string( Max length: 100) Millers Road Detail of person and address wherefrom goods are dispatched. 3 City 1..1 Place Optio nal string( Max length: 100) Bangalore Detail of person and address wherefrom goods are dispatched. 4 State 1..1 State Mand atory String( Max length: 2) Karnataka Detail of person and address wherefrom goods are dispatched. 5 Pincode 1..1 Pincode Mand atory string( Max length: 6) 560087 Detail of person and address wherefrom goods are dispatched. A 1.2 Item Details 1..n S No Parameter Name Description Field Specifi cations Sample Value 1 SLNO 1..1 Serial Number Mand atory int 1,2,3 2 Item Description 0..1 Item description option al string( Max length: 300) Mobile The identification scheme identifier of the Item classification identifier 3 ISService 0..1 ISService Optio nal Charact er Y/N Specify whether supply is that of Services or not 4 HSN code 0..1 HSN code Optio nal string( Max length: 8) 1122 A code for classifying the item by its type or nature. 5 Batch 0..1 ... Optio nal Refer A 1.3.1 galaxy Batch number details are important to be mentioned for certain set of manufacturers 6 Barcode 0..1 ItemBarcde Optio nal string( Max b123 Barcoding if to be provided need to be specified length: 30) 7 Quantity 1..1 Quantity Mand atory Decima l (13,3) 10 The quantity of items (goods or services) that is charged in the Invoice line. 8 FreeQty 0..1 free quantity Optio nal Decima l (13,3) 1 Detail of any FOC item 9 UQC 0..1 uom Optio nal string( Max length: 8) Box The unit of measure that applies to the invoiced quantity. Codes for unit of packaging from UNECE Recommendation No. 21 can be used in accordance with the descriptions in the "Intro" section of 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 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 Mand atory Decima l (10,2) 500.5 The number of item units to which the price applies. 11 GrossAmount 1..1 gross amount Optio nal Decima l (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 Optio nal Decima l (10,2) The total discount subtracted from the Item gross price to calculate the Item net price. 13 PreTaxAmount 0..1 Pretax Optio nal Decima l (10,2) 50 This is the Value after the Tax. Ideally this would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 AssesseebleValue 1..1 net amount Mand atory Decima l (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mand atory Decima l(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item. 16 Iamt 0..1 IGST Amount as per item Mand atory Decima l(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons 17 Camt 0..1 CGST Amount as per item Mand atory Decima l(11,2) 650.00 18 Samt 0..1 SGST Amount as per item Mand atory Decima l(11,2) 650.00 19 Csamt 0..1 CESS Amount as per item Optio nal Decima l(11,2) 65.00 20 StateCessAmt 0..1 State cess amount as per item Optio nal Decima l(11,2) 65.00 21 OtherCharges 0..1 Other if any Optio nal Decima l(11,2) A group of business terms providing information about allowances 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. 22 Invoice_line_net_a mount 0..1 Invoice line Net Amount Optio nal Decima l(11,2) 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. 23 Order__Line_Refere nce 0..1 Reference to purchase order option al String (50) Reference of purchase order. 24 ItemTotal 1..1 net amount Optio nal Decima l (13,2) 5000 A group of business terms providing the monetary totals for the Invoice. 25 Origin_Country 0..1 Origin country of item option al String( Max length: 2) This is to specify item origin country like mobile phone sold in India could be manufactured in China. 26 SerialNoDetails 0..1 ... Optio nal Refer A 1.3.2 A 1.3 Total Details 1..1 Mand atory S No Parameter Name Description Field Specifi cations Sample Value 1 IGSTValue 0..1 IGST Amount as per invoice Optio nal Decima l(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 mentionted against all taxes. 2 CGSTValue 0..1 CGST Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 3 SGSTValue 0..1 SGST Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 4 CESSValue 0..1 cess Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 5 StateCessValue 0..1 State cess Amount as per invoice Optio nal Decima l(11,2) Taxable value as per Act to be specified 6 Rate 0..1 Tax Rate Optio nal Decima l(11,2) Tax Rate 7 Freight 0..1 Charges Optio nal Decima l(11,2) 8 Insurance 0..1 Charges Optio nal Decima l(11,2) 9 Packaging and Forwarding 0..1 Charges Optio nal Decima l(11,2) 10 Other Charges 0..1 Pretax/post charges Optio nal Decima l(11,2) A group of business terms providing information about allowances 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. 11 Roundoff 0..1 roundoff value Optio nal Decima l(11,2) The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals. 12 Total Invoice Value 1..1 Total amount Mand atory Decima l(11,2) The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals. A 1.3.1 Batch Details 1..1 S No Parameter Name Description Field Specifi cations Sample Value 1 BatchName 1..1 Batch number/na me Mand atory string( Max length: 20) Batch number details are important to be mentioned for certain set of manufacturers 2 BatchExpiry Date 0..1 Expiry Date option al string (DD/M M/YYY Y) Expiry Date of the Batch 3 WarrantyDate 0..1 Warranty Date Optio nal string (DD/M M/YYY Y) Warranty Date of the ITEM A 1.3.2 Serial Number Details 0..1 S No Parameter Name Description Field Specifi cations Sample Value 1 SerialNumber 1..1 Serial Number in case of each item having unique number Optio nal string( Max length: 15) 0 2 OtherDetail1 0..1 other detail of serial number Optio nal string( Max length: 10) 0 3 OtherDetail2 0..1 other detail of serial number Optio nal string( Max length: 10) 0 A 1.3.3 PreTax Details S No Parameter Name Description Field Specifi cations Sample Value 1 Pretax Particulars Pretax ledger/parti culars Optio nal string( Max length: 100) 0 2 TaxOn Pretax on gross amount or any other Optio nal Decima l(11,2) 0 3 Amount Amount Optio nal Decima l(11,2) 0 ”. [F. No. 20/06/07/2019 – GST (Pt. II)] (Pramod Kumar) Director, Government of India Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 - Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.

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7 01-01-2020

Notification No. 1/2020 dated 01-01-2020 - Central Tax

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 01/2020 – Central Tax New Delhi, the 01st January, 2020 G.S.R. .....(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force. [F.No.20/06/09/2019-GST] (Pramod Kumar) Director, Government of India

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8 31-12-2019

Circular No. 130/2019 dated 31-12-2019 - Central Tax

RCM on renting of motor vehicles.

F. No. 354/189/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi, Dated the _________, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject– Reverse Charge Mechanism (RCM) on renting of motor vehicles -reg. Suppliers of service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient have an option to pay GST either at 5% with limited ITC (of input services in the same line of business) or 12% with full ITC. 2. The GST Council in its 37th meeting dated 20.09.2019 examined the request to place the supply of renting of motor vehicles under RCM and recommended that the said supply when provided by suppliers paying GST @ 5% to corporate entities may be placed under RCM. RCM was not recommended for suppliers paying GST @12% with full ITC, so that they may have the option to continue to avail ITC. RCM otherwise would have blocked the ITC chain for them. Accordingly, the following entry was inserted in the RCM notification with effect from 1.10.19: Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 15 Services provided by way of renting of a motor vehicle provided to a body corporate. Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business Any body corporate located in the taxable territory. 3. Post issuance of the notification, references have been received stating that when a service is covered by RCM, GST would be paid by the service recipient and not by the supplier. F.No. 354/189/2018-TRU - 2 - Therefore, the wording of the notification that “any person other than a body corporate, paying central tax at the rate of 2.5%” is not free from doubt and needs amendment/ clarification from the perspective of drafting. 4. The matter has been examined. When any service is placed under RCM, the supplier shall not charge any tax from the service recipient as this is the settled procedure in law under RCM. There are only two rates applicable on the service of renting of vehicles, 5% with limited ITC and 12% with full ITC. The only interpretation of the notification entry in question which is not absurd would be that – (i) where the supplier of the service charges GST @ 12% from the service recipient, the service recipient shall not be liable to pay GST under RCM; and, (ii) where the supplier of the service doesn’t charge GST @ 12% from the service recipient, the service recipient shall be liable to pay GST under RCM. 5. Though a supplier providing the service to a body corporate under RCM may still be paying GST @ 5% on the services supplied to other non body corporate clients, to bring in greater clarity, serial No. 15 of the notification No. 13/2017-CT (R) dated 28.6.17 has been amended vide notification No. 29/2019-CT (R) dated 31.12.19 to state that RCM shall be applicable on the service by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient only if the supplier fulfils all the following conditions:– (a) is other than a body-corporate; (b) does not issue an invoice charging GST @12% from the service recipient; and (c) supplies the service to a body corporate. 6. It may be noted that the present amendment of the notification is merely clarificatory in nature and therefore for the period 01.10.2019 to 31.12.2019 also, clarification given at para 5 above shall apply, as any other interpretation shall render the RCM notification for the said service unworkable for that period. 7. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board. Yours Faithfully, (Rachna) OSD, TRU Email: Rachna.irs@gov.in Tel: 011 2309 5558

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9 31-12-2019

Notification No. 29/2019 dated 31-12-2019 - Union Territory Tax (Rate)

To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2019- Union Territory Tax (Rate) New Delhi, the 31st December, 2019 GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) “15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging union territory tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory.”. [F. No.354/204/2019 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification No. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended by notification No.22/2019- Union Territory Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 738(E), dated the 30th September, 2019.

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10 31-12-2019

Notification No. 28/2019 dated 31-12-2019 - Union Territory Tax (Rate)

To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

1 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 28 /2019- Union Territory Tax (Rate) New Delhi, the 31st December, 2019 G.S.R......(E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely:- In the said notification, in the Table, against serial number 41, - (a) in column (3), for the figure “50”, at both the places where they occur, the figure “20 ” shall be substituted; (b) for the entry in column (5), the following entries shall be substituted, namely, - (5) “Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of Union territory tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the Union territory tax was exempted 2 on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.”. 2. This notification shall come into force with effect from the 1 st day of January, 2020. [F. No. 354/204/2019- TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No. 21/2019 - Union Territory Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 735 (E), dated the 30th September, 2019.

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