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FM Announcements: 24th March 2020

    

Fake Notification being circulated on social media about GST date extension.

    

GST Council 39th Meeting - Press Release 14th March 2020

    

Clarification by CBIC on whether interest to be charged on Gross Tax Liability or Net Tax Liability?

    

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) in certain cases

    

Budget 2020 : Highlights

    

Due date of GSTR-9 and GSTR-9C for FY 2017-18 - Extension

    

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.

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23-01-2020

Circular No. 131/2020
Central Tax

Standard Operating Procedure (SOP) to be followed by exporters -reg.

Circular No.131/1/2020-GST Page 1 of 5 CBEC-20/16/07/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 23rd January, 2020 To The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners (All) Madam/Sir, Subject: Standard Operating Procedure (SOP) to be followed by exporters– regarding As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been found that the Input Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using such ITC. 2. To mitigate the risk, the Board has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence tools based on which certain exporters are taken up for further verification. Overall, in a broader time frame the percentage of such exporters selected for verification is a small fraction of the total number of exporters claiming refunds. The refund scrolls in such cases are kept in abeyance till the verification report in respect of such cases is received from the field formations. Further, the export consignments/shipments of concerned exporters are subjected to 100 % examination at the customs port. 3. While the verifications are caused to mitigate risk, it is necessary that genuine exporters do not face any hardship. In this context it is advised that exporters whose scrolls have been kept in abeyance for verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs. To expedite the verification, the exporters on being informed in this regard or on their own volition should fill in information in the format attached as Annexure ‘A’ to this Circular and submit the same to their jurisdictional CGST authorities for verification by them. If required, the jurisdictional authority may seek further additional information for verification. However, the jurisdictional authorities must adhere to timelines prescribed for verification. 3.1 Verification shall be completed by jurisdiction CGST office within 14 working days of furnishing of information in proforma by the exporter. If the verification is not completed within this period, the jurisdiction officer will bring it the notice of a nodal cell to be constituted in the jurisdictional Pr. Chief Commissioner/Chief Commissioner Office. 3.2 After a period of 14 working days from the date of submission of details in the prescribed format, the exporter may also escalate the matter to the Jurisdictional Pr. Chief Circular No.131/1/2020-GST Page 2 of 5 Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned (email IDs of jurisdictional Chief Commissioners are in Annexure B). 3.3 The Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days. 4. In case, any refund remains pending for more than one month, the exporter may register his grievance at www.cbic.gov.in/issue by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & CGST formation where the details in prescribed format had been submitted etc.. All such grievances shall be examined by a Committee headed by Member GST, CBIC for resolution of the issue. 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Yogendra Garg) Principal Commissioner email: IGSTrefund-cbic@gov.in Copy for information to: 1. The Principal Director Generals/ Director Generals (All) 2. Director General FIEO Circular No.131/1/2020-GST Page 3 of 5 Annexure A The details to be provided by the exporter for verification: I. GST related data: 1. GSTIN – 2. Please provide the following details if the proprietor/director/partner of this entity is also associated with other entities. S No Name of Director/Partner/ Proprietor Name of the other Entity Associated with PAN (DIN if Director) GSTIN Registration status (Active / Inactive) 1 2 3 3. Turnover of previous Financial Year - (For New Entity till date Current Financial Year Turnover, if any) 4. Details of GST liability– S No Return Type Declared aggregate liability for Previous Financial Year Declared aggregate liability for Current Financial Year 1 GSTR 3B 2 GSTR 1 5. Details of ITC : FY ITC available in GSTR-2A ITC availed in GSTR-3B Mismatch Details of payment or reversal of mismatched ITC 2017-18 2018-19 2019-20 6. Details of refund claimed in previous Financial Year and current Financial YearS No GSTIN Type of Refund ARN No. and Date Amount Authority from which refund claimed Claimed Sanctioned Circular No.131/1/2020-GST Page 4 of 5 7. Summary of E way Bills generated for relevant period. S No Supplies No of E way Bill generated HSNs Taxable Amount 1 Inward 2 Outward II. Financial Data 1. Bank Account details including the bank accounts of proprietor/partner/directors– S. No. Account Number IFSC Code Account Type Name of Account Holder PAN of Account Holder Date of opening of Bank Account 2. Bank Account statement of past 6 months in respect of the bank accounts provided above. 3. BRCs/FIRCs evidencing receipt of foreign remittances against the exports made in past 1 year. 4. Bank letter for up to date KYC of all bank accounts provided above. 5. Top 5 creditors and Debtors (with GSTIN) from account(s) where refunds are proposed to be received and from which major business transactions (payments for supplies and receipts) are carried out. III. Additional Data 1. Copy of PAN. 2. Copy of IEC 3. Certificate of Incorporation or partnership deed 4. Rent agreement of all premises along with geo-tagged photos 5. Telephone Bill of past 3 months for all premises 6. Electricity Bill of past 3 months for all premises 7. Number of employees and the statement of PF evidencing employees 8. Copy of the following schedules of the latest Income Tax Return: (i) Computation of depreciation on plant and machinery under the Incometax Act (ii) Computation of depreciation on other assets under the Income-tax Act (iii) Summary of depreciation on all the assets under the Income-tax Act Circular No.131/1/2020-GST Page 5 of 5 Annexure-B Following are the official email IDs of Pr. Chief Commissioner's/Chief Commissioner's office of CGST zones under CBIC: Sl. No. Name of Zone Email ID 1 Ahmedabad ccu-cexamd@nic.in 2 Bengaluru ccbz-excise@nic.in 3 Bhopal ccu-cexbpl@nic.in 4 Bhubaneshwar ccu-cexbbr@nic.in 5 Chandigarh ccu-cexchd@nic.in 6 Chennai ccu-cexchn@nic.in 7 Cochin cccochin@nic.in 8 Delhi ccu-cexdel@nic.in 9 Hyderabad ccu-cexhyd@nic.in 10 Jaipur ccu-cexjpr@nic.in 11 Kolkata ccu-cexkoa@nic.in 12 Lucknow ccu-cexlko@nic.in 13 Meerut ccu-cexmeerut@nic.in 14 Mumbai ccu-cexmum1@nic.in 15 Nagpur ccu-cexngpr@nic.in 16 Panchkula cco.gstpkl@gov.in 17 Pune ccu-cexpune@nic.in 18 Ranchi ccu-cexranchi@nic.in 19 Shillong ccu-cexshlng@nic.in 20 Vadodara ccu-cexvdr@nic.in 21 Vishakhapatnam ccu-cexvzg@nic.in

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22-01-2020

Press Release No. -
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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GSTR-3B - FORM

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13-01-2020

Notification No. 5/2020
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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10-01-2020

Notification No. 4/2020
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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01-01-2020

Notification No. 3/2020
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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01-01-2020

Notification No. 2/2020
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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01-01-2020

Notification No. 1/2020
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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01-01-2020

Notification No. 1/2020
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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Section 10 - CGSTACT

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31-12-2019

Notification No. 29/2019
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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Section 7 - UTGSTACT

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31-12-2019

Notification No. 29/2019
Central Tax (Rate)

To amend notification No. 13/ 2017- Central 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- Central Tax (Rate) New Delhi, the 31st December, 2019 GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central 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. 692(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 central 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 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by notification No. 22/2019 - Central Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 737(E), dated the 30th September, 2019.

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Section 9 - CGSTACT

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