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[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
