1st Amendment rules 2020 Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	State of Jharkhand
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

1 THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 21 Maagh, 1941(S) Ranchi, Monday, 10th February, 2020 COMMERCIAL TAXES DEPARTMENT -------------- Notification No. 02/2020 – State Tax S.O. No. 11 Dated. 10th February, 2020- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to be effective from the 1st day of January,

2020.

2. In the Jharkhand Goods and Services Tax Rules, 2017 (here in after 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:- No. 95 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 “ 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:- Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 3 “Note: Cardinality means occurence of field in the schema. Below are the meaning of various symbols used in this column:

0..1 : It means this item is optional and even if mentioned can not be repeated

1..1: It means 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 repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice references.

FORM GST INV – 1 (See rules 48) S No Technical Field name Cardina lity Small Description of the field Is it Mandatory on invoice?

Technical Field Specifications Sample Value of the field Explanatory Notes of the Field 0 Version 1..1 Version number Mandatory string(Max length:10)

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 Reference Number Mandatory string(Max length:50) 649b01ft This will be a unique reference number for this invoice. It can be generated by application based on the Algorithm provided by E-Invoice system or can be left blank. In case this field has been left blank E- Invoice system will generate it and respond back to registration request. In case the application sends this number then e-Invoice system will validate it registers the same number against this invoice. Invoice will be valid once it has this number and it is registered on E- invoice system.

2 Invoice_type_co de

1..1 Code for Invoice type Mandatory string(Max length:10) B2B/B2C/SEZ WP/SEZWOP/ EXPWP/EXP WOP/DEXP/I SD/BOS/DC 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 mentioned as type and based on that some fields will become optional. Detailed JSON schema will mention these details later.

3 Invoice_Sub type_code

1..1 Sub_Code for Invoice type Mandatory Drop Down Regular / Credit Note / Debit Note Type of the Document Can be used as Regular for Bill of Supply and Delivery Challan etc 4 Invoice Num 1..1 Invoice number Mandatory string(Max length:16) Sa/1/2019 It will be as per the specifications prescribed for invoice number under the CGST/SGST Rules.

5 Invoice Date 1..1 Invoice Date Mandatory string (DD/MM/YYYY ) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currenc y_code

1..1 Currency code Optional string(Max length:16) 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 Reverse charge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge 8 Delivery_or_In voice_Period

0..1 Optional 9 Invoice_Period_ Start_Date

1..1 Invoice period start date Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 10 Invoice_Period_ End_Date

1..1 Invoice Period End date Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 11 Order and Sales Order Reference

0..1 Optional 12 Preceding Invoice Reference

0..n 13 Preceeding_Inv oice_Number

1..1 Detail of Base Invoice which is being amended by subsequent document Mandatory (if this section is selected or used) string(Max length:16) 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 required under GST 14 Invoice_Docum ent_Reference

1.1 Invoice reference Optional string(Max length:20) KOL01 This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre.

15 Preceeding_Inv oice_Date

1..1 Date of Invoice Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 16 Other References

0..1 17 Receipt_Advice _Reference

0..1 Terms reference Optional string(Max length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer.

18 Tender_or_Lot_ Reference

0..1 Lot / Batch Reference Optional string(Max length:20) TENDERJAN 2020 This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or Tender 19 Contract_Refere nce

0..1 Contract Number Optional string(Max length:20) CONT230720 19 This reference is kept for mentioning contract number if supplies are made under any specific Contract 20 External_Refere nce

0..1 Any other reference Optional string(Max length:20) EXT23222 An additional field for provision of any additional reference number for such supply.

21 Project_Referen ce

0..1 Project Reference Optional string(Max length:20) PJTCODE01 This reference is kept for mentioning Project number if supplies are made under any specific Project 22 Ref Num 0..1 Buyer’s PO Reference number Optional string(Max length:16) Vendor PO /1 23 RefDate 0..1 Buyer’s PO Reference date Optional string (DD/MM/YYYY ) 21/07/19 24 Supplier Information

1..1 Mandatory A group of business terms providing information about the Supplier.

25 Supplier_Leg al_Name

1..1 Supplier’s_Legal_ Name Mandatory string(Max length:100) The Institute of Chartered Accountants of India Name as appearing in PAN of the Supplier 26 Supplier_tradi ng_name

0..1 Trade Name of Supplier Optional string(Max length:100) ICAI A name by which the Supplier is known, other than Supplier’s name (also known as Business name).

27 Supplier_GS TIN

1..1 GSTIN of the Supplier Mandatory Alphanumeric with 15 characters 29AADFV758 9C1ZO GSTIN of the supplier 28 Supplier_Add ress1

1..1 Supplier’s address1 Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier 29 Supplier_Add ress2

0..1 Supplier’s address 2 Optional string(Max length:100) Bangalore City of the Supplier 30 Supplier_City 1..1 Supplier’s address 2 Optional string(Max length:50) Bangalore City of the Supplier Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 5 31 Supplier_Stat e

1..1 Place Mandatory string(Max length:50) Karnataka State of the Supplier 32 Supplier_Pinc ode

1..1 PIN code Mandatory string(Max length:6) 560087 PIN code of the Supplier 33 Supplier_Pho ne

0..1 Phone Optional string(Max length:12) 9999999999 10 Digit Contact number of the Supplier 34 Supplier_Ema il

0..1 eMail id Optional string(Max length:50) Supplier@icai.

com Email id of the Supplier.

35 Buyer Information

1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer’s Legal name Mandatory string(Max length:100) Adarsha It will be legal name of buyer 37 Billing_Trade _Name

1..1 Buyer’s Legal name Mandatory string(Max length:100) Adarsha It will be Trade Name of buyer 38 Billing_GSTI N

1..1 GSTIN Mandatory string(Max length:15) 29AACCR783 2C1ZD GSTIN of the Buyer 39 Billing_POS 1..1 State code Mandatory String(Max length:2) 29 Place of supply code of Supply 40 Billing_Addr ess1

1..1 Address1 Mandatory string(Max length:100) Address Address of the Buyer 41 Billing_Addr ess2

0..1 Address2 optional string(Max length:100) Address Address of the Buyer 42 Billing_State 1..1 Place Mandatory string(Max length:50) Bangalore State of the Buyer 43 Billing_Pinco de

1..1 PIN code Mandatory string(Max length:6) 560002 PIN code of the Buyer 44 Billing_Phon e

0..1 Phone number Optional string(Max length:12) 080 2223323 contact number of the Buyer 45 Billing_Email 0..1 eMail id Optional string(Max length:50) billing@icai.c om 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 optional 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 Mandatory string(Max length:100) Name of the person to whom payment is to be made 48 Payee_Financ ial_Account

1..1 Account Number Mandatory string(Max length:18) Account number of Payee 49 Mode of Payment

1..1 Payment mode Mandatory string(Max length:6) Cash/Credit/Di rect Transfer Cash/Credit/Direct Transfer 50 IFSC 1..1 Indian Financial System Code (IFSC Code) Mandatory string(Max length:11) A group of business terms to specify Branch of Payee 51 Payment_Terms 0..1 Payment Terms Optional string(Max length:50) Terms of Payment with the recipient if to be provided 52 Payment_Instru ction

0..1 Payment Instruction Optional string(Max length:50) A group of business terms providing information about the payment.

Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 53 Credit_Transfer 0..1 Optional string(Max length:50) A group of business terms to specify credit transfer payments.

54 Direct_Debit 0..1 Optional string(Max length:50) A group of business terms to specify a direct debit.

55 Credit Days 0..1 Due date of Credit Optional Numeric (Min length:1 Max length:3) 30-11-2019 The date when the payment is due. Format "DD-MM- YYYY".

56 Delivery_Infor mation

1..1 Mandatory A group of business terms providing information about where and when the goods and services invoiced are delivered.

57 Dispatch From Details

1..1 DISPATCH from details Mandatory Refer A 1.1 58 ECOM_GSTIN 0..1 E Commerce GSTIN Optional string(Max length:15) Mention GSTIN of E commerce operator if supply is made through him 59 ECOM_POS 0..1 State code Optional String(Max length:2) 29 Mention Place of Supply if supply is made through E- Commerce Operator 60 Invoice Item Details

1..n Mandatory 61 List {items} Items Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced.

62 Document Total

1..1 Mandatory 63 Total Details 1..1 Bill Total Details Mandatory Refer A 1.3 Descriptive note may be provided 64 Tax_Total 1..1 Total Tax Amount Mandatory Decimal (10,2) When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal.

65 Sum_of_Invoice _line_net_amou nt

0..1 Item level net amount optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice.

Must be rounded to maximum 2 decimals.

66 Sum_of_allowa nces_on_docum ent_level

0..1 total discount optional Decimal (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals.

67 Sum_of_charges _on_document_l evel

0..1 total other charges optional Decimal (10,2) Sum of all charges on document level in the Invoice.

Must be rounded to maximum 2 decimals.

68 Pre Tax Details Break up of the tax rate at invoice level Optional 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 Mandatory Decimal (10,2) The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals.

70 Amount_due_fo r_payment

1..1 Payment Due Mandatory Decimal (10,2) The outstanding amount that is requested to be paid.

Must be rounded to maximum 2 decimals.

71 Extra Information

0..1 Optional 72 Tax_Scheme 1..1 GST, Excise, Custom, VAT eyc.

Mandatory string(Ma x length:4) GST, CUST, VAT etc..

Mandatory element. Use “GST” 73 Remarks 0..1 Remarks/Note Optional string(Ma x 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.

Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 7 74 Additional_Sup porting_Docum ents

0..n optional 75 Additional_Sup porting_Docum ents_url

0..1 Supporting document URLs optional string(Ma x 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_Sup porting_Docum ents

0..1 Supporting document in base64 format.

optional string(Ma x length:100 0) 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_Allowa nces_or_Charge s

0..1 Total Value of allowances and charges at invoice level optional Decimal (10,2) A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level.

78 Eway Bill Details

0..1 Optional 79 Transporter ID 1..1 Transporter Id Optional Alphanum eric with 15 characters 29AADFV7589C1Z O GSTIN :: 29AMRPV8729L1Z1 80 Trans Mode 1..1 Mode of transportation Road / Rail / Air / Ship Drop Down - Fixed 1/2/3/4 81 Trans Distance 1..1 Distance of transportation Decimal (10,2) 20 82 Transporter Name

0..1 Transporter Name string(Ma x length:100 ) SPURTHI R 83 Trans Doc No 0..1 Transporter Doc No TA120; Mandatory if the mode of transport is other than by Road 84 Trans Doc Date 0..1 Transporter Doc Date string (DD/MM/ YYYY) 21/09/2019 20/9/2017 85 Vehicle No 1..1 Vehicle No Optional string(Ma x length:20) KA12KA1234 or KA12K1234 or KA123456 or KAR1234 86 Signature Detials

0..1 Mandatory 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 through secured platform A 1.0 Ship To Details

0..1 S No Parameter Name Description Field Specificat ions Sample Value Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 1 Shipping To_Name

1..1 Shipping To_Legal_Name Mandatory string(Ma x length:60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

1 Shipping To_Name

1..1 Shipping To_Trade_Name Mandatory string(Ma x length:60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

2 Shipping To_GSTIN

1..1 Shipping To_GSTIN Mandatory string(Ma x 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_Ad dress1

1..1 ShippingTo_Addr ess1 Mandatory string(Ma x 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_Ad dress2

0..1 ShippingTo_Addr ess2 Optional string(Ma x length:50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

5 Shipping To_Place

0..1 Shipping To_Place Optional string(Ma x length:50) Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

6 Shipping To_Pincode

1..1 Shipping To_Pincode Mandatory string(Ma x length:6) 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

7 Shippint To_State

1..1 Shippint To_State Mandatory string(Ma x length:100 ) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

8 Subsupply Type Supply Type Mandatory String(Ma x length:2) Supply/export/Job work A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

9 Transaction Mode Transacion Mode Mandatory String(Ma x 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 Dispatch From Details S No Parameter Name Description Field Specifications Sample Value 1 Company_Nam e

1..1 Company_Name Mandato ry string(Max length:60) ICAI Details of person and address wherefrom goods are dispatched.

2 Address1 1..1 Address1 Mandato ry string(Max length:100) Vasanth Nagar Details of person and address wherefrom goods are dispatched.

2 Address2 0..1 Address2 Optional string(Max length:100) Millers Road Details of person and address wherefrom goods are dispatched.

3 City 1..1 Place Optional string(Max length:100) Bangalore Details of person and address wherefrom goods are dispatched.

4 State 1..1 State Mandato ry String(Max length:2) Karnataka Details of person and address wherefrom goods are dispatched.

5 Pin code 1..1 Pin code Mandato ry string(Max length:6) 560087 Details of person and address wherefrom goods are dispatched.

A 1.2 Item Details

1..n S No Parameter Name Description Field Specifications Sample Value 1 SLNO 1..1 Serial Number Mandato ry int 1,2,3 2 Item Description 0..1 Item description optional string(Max length:300) Mobile The identification scheme identifier of the Item classification identifier 3 IS Service 0..1 IS Service Optional Character Y/N Specify whether supply is that of Services or not Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 9 4 HSN code 0..1 HSN code Optional string(Max length:8) 1122 A code for classifying the item by its type or nature.

5 Batch 0..1 ... Optional Refer A 1.3.1 galaxy Batch number details are important to be mentioned for certain set of manufacturers 6 Barcode 0..1 Item Bar cde Optional string(length:3 0) b123 Barcoding if to be provided need to be specified 7 Quantity 1..1 Quantity Mandato ry Decimal (13,3) 10 The quantity of items (goods or services) that is charged in the Invoice line.

8 Free Qty 0..1 free quantity Optional Decimal (13,3) 1 Detail of any FOC item 9 UQC 0..1 uom Optional 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 Mandato ry Decimal (10,2)

500.5 The number of item units to which the price applies.

11 Gross Amount 1..1 gross amount Optional Decimal (10,2) 5000 The price of an item, exclusive of GST, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative.

12 Discount Amount

0..1 discount amount Optional Decimal (10,2) The total discount subtracted from the Item gross price to calculate the Item net price.

13 Pre Tax Amount 0..1 Pretax Optional Decimal (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 Assesseeble Value

1..1 net amount Mandato ry Decimal (13,2) 5000 The unit price, exclusive of GST, before subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mandato ry Decimal(3,2) 5 The GST rate, represented as percentage that applies to the invoiced item.

16 Iamt 0..1 IGST Amount as per item Mandato ry Decimal(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons 17 C amt 0..1 CGST Amount as per item Mandato ry Decimal(11,2) 650.00 18 S amt 0..1 SGST Amount as per item Mandato ry Decimal(11,2) 650.00 19 Cs amt 0..1 CESS Amount as per item Optional Decimal(11,2) 65.00 20 State Cess Amt 0..1 State cess amount as per item Optional Decimal(11,2) 65.00 21 Other Charges 0..1 Other if any Optional Decimal(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.

Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 22 Invoice_line_net _amount

0..1 Invoice line Net Amount Optional Decimal(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_R eference

0..1 Reference to purchase order optional String (50) Reference of purchase order.

24 Item Total 1..1 net amount Optional Decimal (13,2) 5000 A group of business terms providing the monetary totals for the Invoice.

25 Origin_Country 0..1 Origin country of item optional String(Max length:2) This is to specify item origin country like mobile phone sold in India could be manufactured in China.

26 Serial No Details

0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details

1..1 Mandat ory S No Parameter Name Description Field Specifications Sample Value 1 IGST Value 0..1 IGST Amount as per invoice Optional Decimal(11,2) Appropriate taxes based on the provisions of the GST Act and Rules will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to optional has been mentioned against all taxes.

2 CGST Value 0..1 CGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 3 SGST Value 0..1 SGST Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 4 CESSValue 0..1 cess Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 5 StateCessValue 0..1 State cess Amount as per invoice Optional Decimal(11,2) Taxable value as per the provisions of the GST Act to be specified 6 Rate 0..1 Tax Rate Optional Decimal(11,2) Tax Rate 7 Freight 0..1 Charges Optional Decimal(11,2) 8 Insurance 0..1 Charges Optional Decimal(11,2) 9 Packaging and Forwarding

0..1 Charges Optional Decimal(11,2) 10 Other Charges 0..1 Pretax/post charges Optional Decimal(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 Round off 0..1 Round off value Optional Decimal(11,2) The amount to be added to the invoice total to round off to the amount to be paid. Must be rounded off to maximum 2 12 Total Invoice Value

1..1 Total amount Mandato ry Decimal(11,2) The total amount of the Invoice with GST. Must be rounded off to maximum 2 A 1.3.1 Batch Details

1..1 S No Parameter Name Description Field Specifications Sample Value Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 11 [File.No Va Kar / GST / 02/ 2019] By the order of the Governor of Jharkhand (Sukhdeo Singh) Additional Chief Secretary Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017 and last amended vide notification No. 75/2019 - State Tax, dated the 10th February, 2020, published vide S.O. No.-9 dated the 10th February, 2020 1 Batch Name 1..1 Batch number/name Mandato ry string(Max length:20) Batch number details are important and to be mentioned for certain set of manufacturers 2 Batch Expiry Date

0..1 Expiry Date optional string (DD/MM/YY YY) Expiry Date of the Batch 3 Warranty Date 0..1 Warranty Date Optional string (DD/MM/YY YY) Warranty Date of the ITEM A 1.3.2 Serial Number Details

0..1 S No Parameter Name Description Field Specifications Sample Value 1 Serial Number 1..1 Serial Number in case of each item having unique number Optional string(Max length:15) 0 2 Other Detail1 0..1 other detail of serial number Optional string(Max length:10) 0 3 Other Detail2 0..1 other detail of serial number Optional string(Max length:10) 0 A 1.3.3 Pre Tax Details S No Parameter Name Description Field Specifications Sample Value 1 Pretax Particulars Pretax ledger/particulars Optional string(Max length:100) 0 2 TaxOn Pretax on gross amount or any other Optional Decimal(11,2) 0 3 Amount Amount Optional Decimal(11,2) 0 12 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 वा�ण�य-कर वभाग ------------- अ�धसचूना संo. 72/2019- रा� य कर एस. ओ. स.ं 11 दनांक 10 फरवर#, 2020-- झारख�ड सरकार ,झारख�ड माल और सेवा कर अ�ध�नयम ,2017 )2017 का 12 ) क� धारा 164 �वारा �वारा �द�त शि�तय� का �योग करत ेहुए ,झारख�ड माल और सेवा कर �नयमावल% , 2017 का और सशंोधन करने के 'लए �न(न'ल)खत �नयम बनाती है ,अथा.त ्:-

1.(1) इन �नयम� का स1ं23त नाम झारख�ड माल और सेवा कर ) सशंोधन (�नयमावल% ,2020 है । ) 2 (इन �नयम� म5 अ6यथा उपब�ंधत के 'सवाय ,ये �नयम तार%ख 0 1 जनवर%, 2020 से �व�ृत मानी जायेगी।

2. झारख�ड माल और सेवा कर �नयमावल% ,2017 )िजसे इसम5 इसके प;चात ्उ�त �नयमावल% कहा गया है (के �नयम 117 म5,- )क (उप�नयम ) 1क (म5 ,31 =दस(बर ,2019 से “ 31 =दस(बर ,2019” अकं� ,अ2र� और श>द के ?थान पर ,“ 31 माच. , 2020” अकं ,अ2र और श>द रखे जाएंगे ;

)ख (उप�नयम ) 4 (के खंड ) ख (के उपखंड (iii) के परंतकु म5 ,“ 31 जनवर% ,2020” अकं� ,अ2र� और श>द के ?थान पर ,“ 30 अ�लै ,2020” अकं ,अ2र और श>द रखे जाएंगे ।

3. उ�त �नयम के �@प आरईजी -01 के भाग -ख म5 Dम सEंयांक 12 और Dम सEंयांक 13 तथा इनसे सबं�ंधत �FविGटय� के ?थान पर �न(न'ल)खत रखा जाएगा ,अथा.त ्:- ''12 �या आप Fवशषे आ�थ.क जोन य�ूनट के @प म5 रिज?K%करण के 'लए आवेदन कर रहे हM? हां नह% ं )i(Fवशषे आ�थ.क जोनके नाम का चयन कर5 )ii (अनमुोदन आदेश सEंया ंऔर आदेश क� तार%ख )iii( Fव�धमा6यता क� अव�ध से =दन/मास/वष. तक =दन/मास/वष.

)iv(अनमुोदन करने वाले �ा�धकार% का पदा'भधान

13. �या आप Fवशषे आ�थ.क जोन Fवकासकता. के @प म5 रिज?K%करण के 'लए आवेदन कर रहे हM?

हां नह% ं )i(Fवशषे आ�थ.क जोन Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 13 Fवकासकता.के नाम का चयन कर5 )ii (अनमुोदन आदेश सEंया ंऔर आदेश क� तार%ख )iii( Fव�धमा6यता क� अव�ध से =दन/मास/वष. तक =दन/मास/वष.

)iv(अनमुोदन करने वाले �ा�धकार% का पदा'भधान ''।

4. उ�त �नयम के �@प जीएसट#आर -3क म5,- )क (“ Fववरणी फाइल न करने के 'लए धारा 46 के अधीन Fववरणी का Oय�तDम करने वाले को सचूना” शीष.क के अधीन Dम सEंयांक 2 म5 ,“कर दा�य�व का �नधा.रण Pकया जाएगा” श>द� के ?थान पर ,“कर दा�य�व का �नधा.रण Pकया जा सकेगा” श>द रखे जाएंगे;

)ख (“ Fववरणी फाइल न करने के 'लए धारा 46 के अधीन Fववरणी Oय�तDम करने वाले को सचूना” शीष.क के अधीन Dम सEंयांक 4 के प;चात ्,�न(न'ल)खत Dम सEंयाकं अतंः?थाFपत Pकया जाएगा ,अथा.त ्:- “5. यह एक �णाल% सिृजत सचूना है और इसम5 ह?ता2र अपे12त नह% ंहै।” )ग (“रिज?K%करण के रR Pकए जाने पर अ�ंतम Fववरणी फाइल न करने के 'लए धारा 46 के अधीन Fववरणी का Oय�तDम करने वाले को सचूना” शीष.क के अधीन Dम सEंयांक 3 म5 “कर अव�ध के 'लए कर दा�य�व का अवधारण Pकया जाएगा” श>द� के ?थान पर ,“कर अव�ध के 'लए कर दा�य�व का अवधारण Pकया जा सकेगा” श>द रखे जाएंगे;

)घ (“रिज?K%करण के रR Pकए जाने पर अ�ंतम Fववरणी फाइल न करने के 'लए धारा 46 के अधीन Fववरणी का Oय�तDम करने वाले को सचूना” शीष.क के अधीन Dम सEंयांक 4 के प;चात ् ,�न(न'ल)खत Dम सEंयांक अतंः?थाFपत Pकया जाएगा ,अथा.त ्:- “5. यह एक �णाल% सिृजत सचूना है और इसम5 ह?ता2र अपे12त नह% ंहै।”

5. उ�त �नयम म5 �@प आईएनवी -01 के ?थान पर �न(न'ल)खत �@प रखा जाएगा ,अथा.त ्:- “ =ट3पण : ?क�म म5 2Tे गणनांक साधन� का होना । नीचे इस ?तभं म5 �य�ुत Fव'भ6न �तीक� का अथ. नीचे =दया गया है:

0.. 1 : इससे अ'भ�ेत है Pक यह मद वकैिUपक है भले ह% इसका उUलेख Pकया गया हो लेPकन इसको दोहराया नह% ंजा सकता।

1.. 1 : इससे अ'भ�ेत है Pक यह मद अ�नवाय. है और इसका उUलेख केवल एक बार ह% Pकया जा सकता है।

1..ढ : इससे अ'भ�ेत है Pक यह मद अ�नवाय. है और इसको एक बार से अ�धक दोहराया नह% ंजा सकता।

0..ढ : इससे अ'भ�ेत है Pक यह मद वकैिUपक है Pकंत ुइसको कई बार दोहराया जा सकता है । उदाहरणाथ. : पवू. बीजक सदंभ. वकैिUपक है Pकंत ुय=द अपे12त हो तो Oयि�त पवू. म5 Pकए गए अनेक बीजक सदंभW का उUलेख कर सकता है। 14 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 “Note: Cardinality means occurence of field in the schema. Below are the meaning of various symbols used in this column:

0..1 : It means this item is optional and even if mentioned can not be repeated

1..1: It means 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 repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice references.

�@पजीएसट%आई एनवी -01 (�नयम 48 देखे) S No Technical Field name Cardina lity Small Description of the field Is it Mandatory on invoice?

Technical Field Specifications Sample Value of the field Explanatory Notes of the Field 0 Version 1..1 Version number Mandatory string(Max length:10)

1.0 It is the version of schema. It will be used to keep track of version of Invoice specification.

2 Invoice_type_co de

B2C invoice can be mentioned as type and based on that some fields will become optional. Detailed JSON schema will mention these details later.

3 Invoice_Sub type_code

5 Invoice Date 1..1 Invoice Date Mandatory string (DD/MM/YYYY ) 21/7/2019 The date when the Invoice was issued. Format "DD/MM/YYYY" 6 Invoice_currenc y_code

1..1 Currency code Optional string(Max length:16) 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 Reverse charge 0..1 Reverse Charge optional Character Y Is the liability payable under reverse charge 8 Delivery_or_In voice_Period

0..1 Optional 9 Invoice_Period_ Start_Date

1..1 Invoice period start date Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 10 Invoice_Period_ End_Date

1..1 Invoice Period End date Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 11 Order and Sales Order Reference

0..1 Optional Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 15 12 Preceding Invoice Reference

0..n 13 Preceeding_Invo ice_Number

1.1 Invoice reference Optional string(Max length:20) KOL01 This reference is kept for user to provide any additional fields for eg., some branch, its user id, their employee id, sales centre.

15 Preceeding_Invo ice_Date

1..1 Date of Invoice Mandatory (if this section is selected or used) string (DD/MM/YYYY ) 21/07/19 16 Other References

0..1 17 Receipt_Advice _Reference

0..1 Terms reference Optional string(Max length:20) CREDIT30 This reference is kept for user to provide their receipt advice details to their customer.

18 Tender_or_Lot_ Reference

0..1 Contract Number Optional string(Max length:20) CONT230720 19 This reference is kept for mentioning contract number if supplies are made under any specific Contract 20 External_Refere nce

0..1 Any other reference Optional string(Max length:20) EXT23222 An additional field for provision of any additional reference number for such supply.

21 Project_Referen ce

1..1 Mandatory A group of business terms providing information about the Supplier.

25 Supplier_Leg al_Name

1..1 Supplier’s_Legal_ Name Mandatory string(Max length:100) The Institute of Chartered Accountants of India Name as appearing in PAN of the Supplier 26 Supplier_tradi ng_name

0..1 Trade Name of Supplier Optional string(Max length:100) ICAI A name by which the Supplier is known, other than Supplier’s name (also known as Business name).

27 Supplier_GST IN

1..1 GSTIN of the Supplier Mandatory Alphanumeric with 15 characters 29AADFV758 9C1ZO GSTIN of the supplier 28 Supplier_Add ress1

1..1 Supplier’s address1 Mandatory string(Max length:100) Vasanth Nagar Address of the Supplier 29 Supplier_Add ress2

1..1 Place Mandatory string(Max length:50) Karnataka State of the Supplier 32 Supplier_Pinc ode

1..1 PIN code Mandatory string(Max length:6) 560087 PIN code of the Supplier 33 Supplier_Pho ne

0..1 Phone Optional string(Max length:12) 9999999999 10 Digit Contact number of the Supplier 16 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 34 Supplier_Ema il

0..1 eMail id Optional string(Max length:50) Supplier@icai.

com Email id of the Supplier.

35 Buyer Information

1..1 Mandatory Header for Buyer information 36 Billing_Name 1..1 Buyer’s Legal name Mandatory string(Max length:100) Adarsha It will be legal name of buyer 37 Billing_Trade _Name

1..1 Buyer’s Legal name Mandatory string(Max length:100) Adarsha It will be Trade Name of buyer 38 Billing_GSTI N

1..1 GSTIN Mandatory string(Max length:15) 29AACCR783 2C1ZD GSTIN of the Buyer 39 Billing_POS 1..1 State code Mandatory String(Max length:2) 29 Place of supply code of Supply 40 Billing_Addre ss1

1..1 Address1 Mandatory string(Max length:100) Address Address of the Buyer 41 Billing_Addre ss2

0..1 Address2 optional string(Max length:100) Address Address of the Buyer 42 Billing_State 1..1 Place Mandatory string(Max length:50) Bangalore State of the Buyer 43 Billing_Pinco de

1..1 PIN code Mandatory string(Max length:6) 560002 PIN code of the Buyer 44 Billing_Phone 0..1 Phone number Optional string(Max length:12) 080 2223323 contact number of the Buyer 45 Billing_Email 0..1 eMail id Optional string(Max length:50) billing@icai.c om 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)

1..1 Account Number Mandatory string(Max length:18) Account number of Payee 49 Mode of Payment

0..1 Payment Instruction Optional string(Max length:50) A group of business terms providing information about the payment.

53 Credit_Transfer 0..1 Optional string(Max length:50) A group of business terms to specify credit transfer payments.

54 Direct_Debit 0..1 Optional string(Max length:50) A group of business terms to specify a direct debit.

55 Credit Days 0..1 Due date of Credit Optional Numeric (Min length:1 Max length:3) 30-11-2019 The date when the payment is due. Format "DD-MM- YYYY".

56 Delivery_Infor mation

1..1 Mandatory A group of business terms providing information about where and when the goods and services invoiced are delivered.

57 Dispatch From Details

1..1 DISPATCH from details Mandatory Refer A 1.1 58 ECOM_GSTIN 0..1 E Commerce GSTIN Optional string(Max length:15) Mention GSTIN of E commerce operator if supply is made through him Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 17 59 ECOM_POS 0..1 State code Optional String(Max length:2) 29 Mention Place of Supply if supply is made through E- Commerce Operator 60 Invoice Item Details

1..n Mandatory 61 List {items} Items Mandatory Refer A 1.2 A group of business terms providing information about the goods and services invoiced.

62 Document Total

65 Sum_of_Invoice _line_net_amou nt

0..1 Item level net amount optional Decimal (10,2) Sum of all Invoice line net amounts in the Invoice.

Must be rounded to maximum 2 decimals.

66 Sum_of_allowa nces_on_docum ent_level

0..1 total discount optional Decimal (10,2) Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals.

67 Sum_of_charges _on_document_l evel

0..1 total other charges optional Decimal (10,2) Sum of all charges on document level in the Invoice.

Must be rounded to maximum 2 decimals.

68 Pre Tax Details Break up of the tax rate at invoice level Optional 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 Mandatory Decimal (10,2) The sum of amounts which have been paid in advance. Must be rounded to maximum 2 decimals.

70 Amount_due_fo r_payment

1..1 Payment Due Mandatory Decimal (10,2) The outstanding amount that is requested to be paid.

Must be rounded to maximum 2 decimals.

71 Extra Information

0..1 Optional 72 Tax_Scheme 1..1 GST, Excise, Custom, VAT eyc.

Mandatory string(Ma x length:4) GST, CUST, VAT etc..

74 Additional_Sup porting_Docum ents

0..n optional 75 Additional_Sup porting_Docume nts_url

76 Additional_Sup porting_Docume nts

0..1 Supporting document in base64 format.

77 Invoice_Allowa nces_or_Charge s

18 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 78 Eway Bill Details

0..1 Mandatory 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 through secured platform A 1.0 Ship To Details

0..1 S No Parameter Name Description Field Specificat ions Sample Value 1 Shipping To_Name

1..1 Shipping To_Legal_Name Mandatory string(Ma x length:60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

1 Shipping To_Name

1..1 Shipping To_Trade_Name Mandatory string(Ma x length:60) Adarsha A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

2 Shipping To_GSTIN

1..1 Shipping To_GSTIN Mandatory string(Ma x 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_Ad dress1

1..1 ShippingTo_Addr ess1 Mandatory string(Ma x 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_Ad dress2

0..1 ShippingTo_Addr ess2 Optional string(Ma x length:50) Address A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

5 Shipping To_Place

0..1 Shipping To_Place Optional string(Ma x length:50) Bangalore A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

6 Shipping To_Pincode

1..1 Shipping To_Pincode Mandatory string(Ma x length:6) 560001 A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

7 Shippint To_State

1..1 Shippint To_State Mandatory string(Ma x length:100 ) Karnataka A group of business terms providing information about the address to which goods and services invoiced were or are delivered.

A 1.1 Dispatch From Details S No Parameter Name Description Field Specifications Sample Value 1 Company_Name 1..1 Company_Name Mandato ry string(Max length:60) ICAI Details of person and address wherefrom goods are dispatched.

2 Address1 1..1 Address1 Mandato ry string(Max length:100) Vasanth Nagar Details of person and address wherefrom goods are dispatched.

Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 19 2 Address2 0..1 Address2 Optional string(Max length:100) Millers Road Details of person and address wherefrom goods are dispatched.

3 City 1..1 Place Optional string(Max length:100) Bangalore Details of person and address wherefrom goods are dispatched.

4 State 1..1 State Mandato ry String(Max length:2) Karnataka Details of person and address wherefrom goods are dispatched.

5 Pin code 1..1 Pin code Mandato ry string(Max length:6) 560087 Details of person and address wherefrom goods are dispatched.

A 1.2 Item Details

1..n S No Parameter Name Description Field Specifications Sample Value 1 SLNO 1..1 Serial Number Mandato ry int 1,2,3 2 Item Description 0..1 Item description optional string(Max length:300) Mobile The identification scheme identifier of the Item classification identifier 3 IS Service 0..1 IS Service Optional Character Y/N Specify whether supply is that of Services or not 4 HSN code 0..1 HSN code Optional string(Max length:8) 1122 A code for classifying the item by its type or nature.

10 Rate 1..1 Item Rate per quantity Mandato ry Decimal (10,2)

500.5 The number of item units to which the price applies.

12 Discount Amount

0..1 discount amount Optional Decimal (10,2) The total discount subtracted from the Item gross price to calculate the Item net price.

14 Assesseeble Value

16 Iamt 0..1 IGST Amount as per item Mandato ry Decimal(11,2) A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons 20 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 17 C amt 0..1 CGST Amount as per item Mandato ry Decimal(11,2) 650.00 18 S amt 0..1 SGST Amount as per item Mandato ry Decimal(11,2) 650.00 19 Cs amt 0..1 CESS Amount as per item Optional Decimal(11,2) 65.00 20 State Cess Amt 0..1 State cess amount as per item Optional Decimal(11,2) 65.00 21 Other Charges 0..1 Other if any Optional Decimal(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 _amount

23 Order__Line_Re ference

0..1 Reference to purchase order optional String (50) Reference of purchase order.

24 Item Total 1..1 net amount Optional Decimal (13,2) 5000 A group of business terms providing the monetary totals for the Invoice.

25 Origin_Country 0..1 Origin country of item optional String(Max length:2) This is to specify item origin country like mobile phone sold in India could be manufactured in China.

26 Serial No Details

0..1 ... Optional Refer A 1.3.2 A 1.3 Total Details

A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole.

11 Round off 0..1 Round off value Optional Decimal(11,2) The amount to be added to the invoice total to round off to the amount to be paid. Must be rounded off to maximum 2 12 Total Invoice Value

1..1 Total amount Mandato ry Decimal(11,2) The total amount of the Invoice with GST. Must be rounded off to maximum 2 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020 21 [स.ंस ं.वा0कर/जी0एस0ट%0/02/2019] झारखंड रा`यपाल के आदेश से (सखुदेव -सहं) अपर मEुय स�चव =ट3पण :मलू �नयम भारत के राजपT, असाधारण, म5 एस. ओ. स.ं 28 - राज ् य कर, तार%ख 20 जून, 2017 �वारा �का'शत Pकए गए थे और उनम5 एस. ओ. स.ं.9, तार%ख 10 फरवर%, 2020 �वारा �का'शत अ�धसचूना सEंया 75/2019- राज ् य कर 10 फरवर%, 2020 �वारा अ�ंतम बार सशंोधन Pकया गया था। ------------ झारख�ड राजक�य मुhणालयझारख�ड राजक�य मुhणालय,, राँची �वारा �का'शत एवं मु=hतराँची �वारा �का'शत एवं मु=hत,, झारख�ड गजट झारख�ड गजट ((असाधारणअसाधारण) ) 9955 ---- 5500 A 1.3.1 Batch Details

1..1 S No Parameter Name Description Field Specifications Sample Value 1 Batch Name 1..1 Batch number/name Mandato ry string(Max length:20) Batch number details are important and to be mentioned for certain set of manufacturers 2 Batch Expiry Date

0..1 Expiry Date optional string (DD/MM/YY YY) Expiry Date of the Batch 3 Warranty Date 0..1 Warranty Date Optional string (DD/MM/YY YY) Warranty Date of the ITEM A 1.3.2 Serial Number Details

1st Amendment rules 2020

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