Bihar Gazette, 2020-01-13, Extra Ordinary

0.36 MB·English

by  Government of Bihar

&&ननबबंधंधनन ससंKंK य याा पी0ट)0-40

ॢबहह(cid:4)(cid:4)रर गजट
[[सस(cid:3)(cid:3)धध(cid:3)(cid:3)ररणण [[कक(cid:8)(cid:8)

ॢॢॢबबबहहह(cid:4)(cid:4)(cid:4)ररर सससरररककक(cid:4)(cid:4)(cid:4)ररर हहह(cid:4)(cid:4)(cid:4)ररर(cid:4)(cid:4)(cid:4) (cid:10)(cid:10)(cid:10)ककक(cid:4)(cid:4)(cid:4)०००शशशततत

23 ikS"k
1(cid:22)41 (cid:24)श(cid:15)(cid:25)
23 lkseokj 13 tuojh
(स(cid:14)(cid:15) पटन(cid:4) ) पपटटनन(cid:4)(cid:4)(cid:26) (cid:26) 2020

वा/णM य-कर Nवभाग
______
अ?धसूचना
13 जनवर) 2020
एसŒ ओŒ 75 (cid:9)दनांक 1133 जनवर) 2020--8बहार ममाालल औऔरर ससेवेवाा ककरर अअ??धध&&ननययमम, 2017 (2017
का 12) क(cid:18) धारा 164 (cid:23)(cid:23)ववाारराा (cid:25)(cid:25)दद(cid:26)(cid:26)तत शशिि(cid:30)(cid:30)ततयय ककाा (cid:25)(cid:25)ययोोगग ककररतत ेे हहुुएए, 8बहार राM यपाल, 88बबहहाारर माल और सेवा
कर &नयमावल), 2017 ककाा औऔरर ससंशंशोोधधनन ककररनने े ककेे --ललएए &&नन..नन--लल//खखतत &&ननययमम बबननाातत ेे हह22, अअथथााIतIत ्् :-
1.(1) इइनन &&ननययमम ककाा ससं5ं56677तत ननाामम 88बबहहाारर ममाालल औऔरर ससेवेवाा ककरर (संशोधन) &&ननययममााववलल)), 2020 है ।
(2) इइनन &&ननययमम मम99 अअ;;ययथथाा उउपपबबं?ं?धधतत ककेे --ससववाायय, यह अ?धसचू ना 01 जनवर), 22002200 से (cid:25)भावी हुई
समझी जायेगी ।
2. 88बबहहाारर ममाालल औऔरर ससेवेवाा ककरर &&ननययममााववलल)), 2017 (िजसे इसम9 इसके i'pkr~ उउ(cid:30)(cid:30)तत &&ननयमावल) कहा
गया है) के &नयम 117 म9,-
(क) उप&नयम (1क) म9,, 31 (cid:9)दस.बर, 2019 से “31 (cid:9)दस.बर, 2019” अंक , अअ66रर औऔरर शशSSदद ककेे
Fथान पर, “31 माच,I 2020” अंक,, अ6र और शSद रखे जाएंगे ;
2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 11113333 ttttuuuuoooojjjjhhhh 2222000022220000

(ख) उi&नयम (4) के [kaM (ख) के mi[kaM (iii) के ijUrqd म9, “31 जनवर), 2020” vadks, अ6र
और शSद के Fथान ij, “30 अ(cid:25)ैल, 2020” vad, अ6र और शSद रखे tk,axs ।
3. उ(cid:30)त &नयमावल) के (cid:25)Yi आरईजी-01 के भाग-ख म9 [म la[;kad 12 और [म la[;kad 13
तथा इनसे lacaf/kr (cid:25)Nवि\टय के Fथान ij &न.न-ल/खत रखा जाएगा, अथाIत ् :-
''12 (cid:30)या vki Nवशेष आ?थकI tksu य&ू नट के gka नह) ं
#i म9 रिजF_)करण के -लए आवेदन
कर रहे ह2?
(i) Nवशेष आ?थकI tksu के नाम का
चयन कर9
(ii) vuqeksnu आदेश la[;k और
आदेश क(cid:18) तार)ख
(iii) Nव?धमा;यता क(cid:18) अव?ध से (cid:9)दन/मास/वष I तक (cid:9)दन/मास/वष I
(iv) vuqeksnu करन ेवाले (cid:25)ा?धकार) का
inkfHk/kku
.13 (cid:30)या vki Nवशेष आ?थकI tksu gka नह) ं
Nवकासकता Iके #i म9 रिजF_)करण के
-लए आवेदन कर रहे ह2?
(i) Nवशेष आ?थIक tksu Nवकासकता Iके
नाम का चयन कर9
(ii) vuqeksnu आदेश la[;k और
आदेश क(cid:18) तार)ख
(iii) Nव?धमा;यता क(cid:18) अव?ध से (cid:9)दन/मास/वष I तक (cid:9)दन/मास/वष I
(iv) vuqeksnu करन ेवाले (cid:25)ा?धकार) का ''।
inkfHk/kku
11113333 ttttuuuuoooojjjjhhhh 2222000022220000
ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 3

4. उ(cid:30)त &नयमावल) के iz:i जीएसट)आर-3क म9,-
(क) “Nववरणी फाइल न करने के -लए धारा 46 के अधीन Nववरणी का bय&त[म करने वाले dks
सचू ना” शीषकI के अधीन [म la[;kad 2 म9, “कर दा&य(cid:26)व का &नधाIरण cकया जाएगा” शSद के Fथान ij,
“कर दा&य(cid:26)व का &नधाIरण cकया जा सकेगा” शSद रखे tk,axs;
(ख) “Nववरणी फाइल न करने के -लए धारा 46 के अधीन Nववरणी bय&त[म करने वाले dks सचू ना”
शीषकI के अधीन [म la[;kad 4 के i'pkr~, &न.न-ल/खत [म la[;kad var%LFkkfir cकया जाएगा, अथाIत ् :-
“5. यह एक (cid:25)णाल) सिृजत सचू ना है और इसम9 हFता6र visf{kr ugha है।”
(ग) “रिजF_)करण के रe cकए जाने ij vafre Nववरणी फाइल न करने के -लए धारा 46 के अधीन
Nववरणी का bय&त[म करने वाले dks सचू ना” शीषकI के अधीन [म la[;kad 3 म9 “कर अव?ध के -लए कर
दा&य(cid:26)व का अवधारण cकया जाएगा” शSद के Fथान ij, “कर अव?ध के -लए कर दा&य(cid:26)व का अवधारण
cकया जा सकेगा” शSद रखे tk,axs;
(घ) “रिजF_)करण के रe cकए जाने ij vafre Nववरणी फाइल न करने के -लए धारा 46 के अधीन
Nववरणी का bय&त[म करने वाले को सचू ना” शीषकI के अधीन [म la[;kad 4 के i'pkr~, &न.न-ल/खत [म
la[;kad var%LFkkfir cकया जाएगा, अथाIत ् :-
“5. यह एक (cid:25)णाल) सिृजत सचू ना है और इसम9 हFता6र visf{kr ugha है।”
5. उ(cid:30)त &नयम म9 iz:i आईएनवी-01 के Fथान ij &न.न-ल/खत (cid:25)Yप रखा जाएगा, अथाIत ् :-
“fVIi.k : Fक(cid:18)म म9 6gे x.kukad साधन का gksuk । नीच े इस LraHk म9 (cid:25)य(cid:30)ु त Nव-भ;न (cid:25)तीक का अथ I नीच े
(cid:9)दया गया है:
0..1 : इससे अ-भ(cid:25)ेत है cक यह मद oSdfYid है भले ह) इसका उhलेख cकया गया gks लेcकन इसdks
nksgjk;k ugha जा सकता।
1..1 : इससे अ-भ(cid:25)ेत है cक यह मद अ&नवाय I है और इसका उhलेख केवल एक बार ह) cकया जा सकता है।
1..ढ : इससे अ-भ(cid:25)ेत है cक यह मद अ&नवाय I है और bldks एक बार से अ?धक nksgjk;k जा सकता।
0..ढ : इससे अ-भ(cid:25)ेत है cक यह मद oSdfYid है fdarq bldks कई बार nksgjk;k जा सकता है ।
उदाहरणाथ I : iwoZ बीजक संदभ I oSdfYid है fdarq य(cid:9)द visf{kr gks rks bयि(cid:30)त iwoZ म9 cकए गए
अनेक बीजक lanHkksZ का उhलेख कर सकता है।
4 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 11113333 ttttuuuuoooojjjjhhhh 2222000022220000

(cid:25)Yi जीएसट) आईएनवी -01
(&नयम 48 देख)े
S. Technical Cardinality Small Is it Technical Field Sample Explanatory
No. Field name Description Mandatory Specifications Value of Notes of the
of the field on invoice? the field Field
0 Version 1..1 Version Mandatory string(Max 1.0 It is the version
number length:10) of schema. It
will be used to
keep track of
version of
Invoice
specification.
1 IRN 0..1 Invoice Mandatory string(Max 649b01ft This will be a
Reference length:50) unique
Number 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_ 1..1 Code for Mandatory string(Max B2B/ This will be the
type_code Invoice length:10) B2C/ code to identify
type SEZWP/S type of supply,
EZWOP/ some of the
EXPWP/ examples are
EXPWOP mentioned. It
/DEXP/IS will have also
D/BOS/ code for bill of
DC entry, invoice
and other type
of documents.
B2C invoice
11113333 ttttuuuuoooojjjjhhhh 2222000022220000
ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 5

can be
mentioned as
type and based
on that some
fields will
become
optional. Detail
JSON schema
will mention
these details
later.
3 Invoice_ 1..1 Sub_ Mandatory Drop Down Regular / Type of the
Subtype_ Code for Credit Document
code Invoice Note / Can be used as
type Debit Regular for Bill
Note of Supply and
Delivery
Challan etc
4 Invoice 1..1 Invoice Mandatory string(Max Sa/1/ It will be as per
Num number length:16) 2019 invoice number
rule mentioned
in CGST/SGST
rule. Rule to be
checked.
5 Invoice 1..1 Invoice Mandatory string (DD/MM/ 21/7/ The date when
Date Date YYYY) 2019 the Invoice was
issued. Format
"DD/MM/
YYYY"
6 Invoice_ 1..1 Currency Optional string(Max USD It depicts an
currency_ code length:16) additional
code 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 optional Character Y Is the liability
Charge payable under
reverse charge
8 Delivery_ 0..1 Optional
or_Invoice_
Period
9 Invoice_ 1..1 Invoice Mandatory string (DD/MM/ 21-07-19
Period_ period start (if this YYYY)
Start_Date date section is
selected or
used)
10 Invoice_ 1..1 Invoice Mandatory string (DD/MM/ 21-07-19
Period_ Period End (if this YYYY)
End_Date date section is
selected or
used)
11 Order and 0..1 Optional
Sales Order
Reference
6 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 11113333 ttttuuuuoooojjjjhhhh 2222000022220000

12 Preceding 0..n
Invoice
Reference
13 Preceeding_ 1..1 Detail of Mandatory string(Max Sa/1/2019 This is the
Invoice_ Base (if this length:16) reference of
Number Invoice section is original invoice
which is selected or to be provided
being used) in the case of
amended debit and credit
by sub- notes. In mere
sequent invoicing this is
document 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_ 1.1 Invoice Optional string(Max KOL01 This reference
Document_ reference length:20) is kept for user
Reference to provide any
additional
fields for e.g.,
some branch,
their user id,
their employee
id, sales centre
reference etc.
15 Preceeding_ 1..1 Date of Mandatory string (DD/MM/ 21-07-19
Invoice_ Invoice (if this YYYY)
Date section is
selected or
used)
16 Other 0..1
References
17 Receipt_ 0..1 Terms Optional string(Max CREDIT30 This reference
Advice_ reference length:20) is kept for user
Reference to provide their
receipt advice
details to their
customer.
18 Tender_or_ 0..1 Lot / Batch Optional string(Max TENDERJ This reference
Lot_ Refe-rence length:20) AN2020 is kept for
Reference mentioning
number or
detail of Lot or
Tender if
supplies are
made under
such Lot or
tender
19 Contract_ 0..1 Contract Optional string(Max CONT This reference
Reference Number length:20) 23072019 is kept for
mentioning
contract
number if
supplies are
made under any
specific
Contract
11113333 ttttuuuuoooojjjjhhhh 2222000022220000
ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 7

20 External_ 0..1 Any other Optional string(Max EXT An additional
Reference reference length:20) 23222 field for
provision of
any additional
reference
number for
such supply.
21 Project_ 0..1 Project Optional string(Max PJTCOD This reference
Reference Reference length:20) E01 is kept for
mentioning
Project number
if supplies are
made under any
specific Project
22 Ref Num 0..1 Vendor PO Optional string(Max Vendor 0
Reference length:16) PO /1
number
23 Ref Date 0..1 Vendor PO Optional string (DD/MM/ 21-07-19 00-01-00
Reference YYYY)
date
24 Supplier 1..1 Mandatory A group of
Information business terms
providing
information
about the
Supplier.
25 Supplier_ 1..1 Supplier_ Mandatory string(Max The Name as
Legal_ Legal_ length:100) Institute appearing in
Name Name of PAN of the
Chartered Supplier
Accounta
nts of
India
26 Supplier_ 0..1 Trade Optional string(Max ICAI A name by
trading_ Name of length:100) which the
name Supplier Supplier is
known, other
than Supplier
name (also
known as
Business
name).
27 Supplier_ 1..1 GSTIN of Mandatory Alphanumeric 29AADF GSTIN of the
GSTIN the with 15 V7589C1 supplier
Supplier characters ZO
28 Supplier_ 1..1 Supplier Mandatory string(Max Vasanth Address of the
Address1 address1 length:100) Nagar Supplier
29 Supplier_ 0..1 Supplier Optional string(Max Bangalore City of the
Address2 address 2 length:100) Supplier
30 Supplier_ 1..1 Supplier Optional string(Max Bangalore City of the
City address 2 length:50) Supplier
31 Supplier_ 1..1 Place Mandatory string(Max Karnataka State of the
State length:50) Supplier
32 Supplier_ 1..1 Pin code Mandatory string(Max 560087 Pin code of the
Pincode length:6) Supplier
33 Supplier_ 0..1 Phone Optional string(Max 99999999 Contact number
Phone length:12) 99 of the Supplier
8 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 11113333 ttttuuuuoooojjjjhhhh 2222000022220000

34 Supplier_ 0..1 Email id Optional string(Max Supplier Email id of the
Email length:50) @icai.co Supplier.
m

35 Buyer 1..1 Mandatory Header for
Information Buyer
information
36 Billing_ 1..1 Buyer Mandatory string(Max Adarsha It will be legal
Name Legal name length:100) name of buyer
37 Billing_ 1..1 Buyer Mandatory string(Max Adarsha It will be Trade
Trade_ Legal name length:100) Name of buyer
Name
38 Billing_ 1..1 GSTIN Mandatory string(Max 29AACC GSTIN of the
GSTIN length:15) R7832C1 Buyer
ZD
39 Billing_ 1..1 State code Mandatory String(Max 29 Place of supply
POS length:2) code of Supply
40 Billing_ 1..1 Address1 Mandatory string(Max Address Address of the
Address1 length:100) Buyer
41 Billing_ 0..1 Address2 optional string(Max Address Address of the
Address2 length:100) Buyer
42 Billing_ 1..1 Place Mandatory string(Max Bangalore State of the
State length:50) Buyer
43 Billing_ 1..1 Pin code Mandatory string(Max 560002 Pin code of the
Pincode length:6) Buyer
44 Billing_ 0..1 Phone Optional string(Max 080 contact number
Phone number length:12) 2223323 of the Buyer
45 Billing_ 0..1 Email id Optional string(Max billing@i Email id of the
Email length:50) cai.com buyer. This

should be
provided to
help
E-Invoicing
system to
receive this
invoice on
mail.
46 Payee 0..1 optional Header for
Information Payee
(Seller Information -
payment person to whom
information) amount is
payable.
Optional for
cases where
payment is to
be made to a
person other
than Supplier
47 Payee_Name 1..1 Payee Mandatory string(Max Name of the
name length:100) person to
whom payment
is to be made
48 Payee_ 1..1 Account Mandatory string(Max Account
Financial_ Number length:18) number of
Account Payee
49 Mode of 1..1 Payment Mandatory string(Max Cash/ Cash/Credit/Dir
Payment mode length:6) Credit/ ect Transfer
Direct
11113333 ttttuuuuoooojjjjhhhh 2222000022220000
ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 9

Transfer
50 Financial_ 1..1 Financial Mandatory string(Max A group of
Institution_ Institution length:11) business terms
Branch Branch to specify
(IFSC Branch of
Code) Payee
51 Payment_ 0..1 Payment Optional string(Max Terms of
Terms Terms length:50) Payment with
the recipient if
to be provided
52 Payment_ 0..1 Payment Optional string(Max A group of
Instruction Instruction length:50) business terms
providing
information
about the
payment.
53 Credit_ 0..1 Optional string(Max A group of
Transfer length:50) business terms
to specify
credit transfer
payments.
54 Direct_Debit 0..1 Optional string(Max A group of
length:50) business terms
to specify a
direct debit.
55 Credit Days 0..1 Due date of Optional Numeric (Min 30-11- The date when
Credit length:1 Max 2019 the payment is
length:3) due. Format
"DD-MM-
YYYY".
56 Delivery_ 1..1 Mandatory A group of
Information business terms
providing
information
about where
and when the
goods and
services
invoiced are
delivered.
57 Dispatch 1..1 DISPATCH Mandatory Refer A 1.1
From Details from details

58 ECOM_GST 0..1 eCommerce Optional string(Max Mention og
IN GSTIN length:15) E commerce
operator is
supply is made
through him
59 ECOM_POS 0..1 State code Optional String(Max 29 Mention og
length:2) E commerce
operator is
supply is made
through him
60 Invoice Item 1..n Mandatory
Details
61 List {items} Items Mandatory Refer A 1.2 A group of
business terms
providing
information
about the goods
and services
invoiced.
10 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 11113333 ttttuuuuoooojjjjhhhh 2222000022220000

62 Document 1..1 Mandatory
Total

63 TotalDetails 1..1 Bill Total Mandatory Refer A 1.3
Details 0
64 Tax_Total 1..1 Total Tax Mandatory Decimal (10,2) When tax
Amount currency code
is provided,
two instances
of the tax total
must be
present, but
only one with
tax subtotal.
65 Sum_of_Invo 0..1 Item level optional Decimal (10,2) Sum of all
ice_line_net_ net amount Invoice line net
amount amounts in the
Invoice. Must
be rounded to
maximum 2
decimals.
66 Sum_of_ 0..1 total optional Decimal (10,2) Sum of all
allowances_ discount allowances on
on_ document level
document_ in the Invoice.
level Must be
rounded to
maximum 2
decimals.
67 Sum_of_ 0..1 total other optional Decimal (10,2) Sum of all
charges_on_ charges charges on
document_ document level
level in the Invoice.
Must be
rounded to
maximum 2
decimals.
68 PreTax Break up of Optional Refer A 1.3 The total
Details the tax rate amount of the
at invoice Invoice
level without GST.
Must be
rounded to
maximum 2
decimals.
69 Paid_amount 1..1 Paid Mandatory Decimal (10,2) The sum of
amount amounts which
have been paid
in advance.
Must be
rounded to
maximum 2
decimals.
70 Amount_due 1..1 Payment Mandatory Decimal (10,2) The
_for_ Due outstanding
payment amount that is
requested to be
paid. Must be
rounded to
maximum 2
decimals.
71 Extra 0..1 Optional
Information