Rule, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

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GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE & NARCOTICS

ITANAGAR

Notilrcation No. 8112020 State Tax No. GST/23120 I 7,^/ol-ll Dated Itanagar, the 30rh July, 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely'. -

1. (l ) These rules may be called the Arunachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2020.

(2) They shall come into force on the date oftheir publication in the Official Gazette.

2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 , for FORM GST INV-01, the following form shall be substituted, namely:- (See Rule 48) Note l: Cardinality rneans whetlrer reporting ofthe item(s) is mandatory or optional as explained below:

0..1:ltmeans that reporting ofitem is optional and when reported, the same cannot be repeated. 1..1: It means that reporting ofitem is mandatory but cannot be repeated. l..n: It means that reponing of item is mandatory and can be repeated more than once. 0..n: [t means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice relerence is oplional but ifrequired one can menlion many previous invoice references.

\9!q! Field specification Number (Max length: nt, z/ indicates 'm' places before decimal point and 'n' places after dec imal po int. For example, Nazb er (llax length: 3,3) will hove the fornqt 999.999 t, t)l 19 p$'L N Scliema L/) \f (a- v Number Mandato ry Shing (Max Ll This is version of the e- invoice schema- It will be used to keep track of version of Invoice specification.

Reference Number Mandato ry 0e7433217 .. ...ba4013 '7 50r2046f This will be a unique reference number for the invoice.

However. the suDplier will not be porrulatinq this field.

The registration request may not have this field populated.

The Invoice Regishation Portal (IRP) will generate this IRN and respond to the registration request.

e-invoice is valid only when it has the IRN. Hence, this is marked as mandatory field.

l I Code for Supply Type Mandato ry XP XP This will be the code to identifu type ofsupply.

B2B: Business to Business B2C: Business to Consumer SEZlllP: To SEZ with Payment SEZIIOP: To SEZ without Pdvmehl EXPIlP: Etport with Payment Payment DEXP: Deemed Ltport 1.3 Document for Document Type Mandato ry Enumerated List INV /

CRN /

DBN Type ofDocument:

INV for Invoice, Sr.

No.

Technical name of the field B rief Description r Valuc of the field Explanatory Notesory/ Optiona I l. Basic Details I ..1 Mandat Header for Basic Details ory CRN for Credit Note, DBN for Debit note.

1.4 Document Num 1.. I Document Number Mandato ry String (Max Length:16) srl/2019 This is as per relevant rule Rules.

1.5 Document Date I I Document Date Mandato rv String 2U07 n01 The date on which the Invoice was issued. Format Code 0 I Additional Currency Code Optional Enumerated List USD. EUR The field is for reporting additional currency, if any, in which all invoice amounts can be given, along with INR.

One such additional cunency may be used in the invoice, as per list published under ISO 4217 standard.

List published and updated from time to time at n/\\'ebappl/CL, It I r,','-Q harge 0 I Reverse Charge Optional Sting (Length: I ) Y Whether the tax liability payable is under Reverse Charge.

me_ 0..1 ICST Applicability despite Supplier and Recipient located in same StateruT Optional String (Length: I ) N To report the scenarios where the supply is chargeable to IGST despite the fact that the Supplier and Recipient are located r ent I t Date t..t Document Period Start Date Mandato ry String 2U0'7D01 This is the stan date ofthe document period (deliverylinvoice period).

(fhisfield is mondarory only if this section is selected) Date 1.. I Document Period End Date ry String This is the end date ofthe document period (delivery/invoice period).

(Thisfield is mondatory only if this section is selected) 0..1 Optiora I Mandato 0..1 Optiona I I Preceding Docum Number 1 ..1 Preceding Document Number Mandat ory String (Max Sal I /2019 This is the reference of original documenVinvoice to be provided optionally in the case of debit or credit notes.

invoices can also be referred here.

(This feld is mqndatory only if this section is selected) Date t..l Date of Preceding Document Mandator v String 2t t07 20 l9 Date of (This field is mandatory only if this section is selected) preceding Reference 0..1 Other Reference Optional String (Max KOLO I This field is to provide any specific branch, their user lD, their employee ID, sales centre reference etc.

Receipt / Contract References 3.2 Optional nce 0..1 Receipt Advice Reference Optional String (Max CREDIT3O This reference is kept user to provide number o their receipt advice to in lieu ofadvancecustomer vice Date 0.. t Date of Receipt Advice Optional String 2U01/20t9 Date of issue of advice for advance.

ce Lot Referen 0 Tender or Lot Reference Optional String (Max

TENDERJ

AN2020

This reference is kept mentioning number details of Lot or Tender, supplies are made such Lot or tender.

ference 0 I Contract Reference Optional String (Max This reference is kept mentioning contract number il supplies are made an cific Contract eference 0 I Extemal Reference Optional String (Max EXT23222 An additional field for provision of any reference number for the

3. Header for Prcceding Document / Contract Refercnce 3.1 Preceding Documenl Refcrence 0..n I Sub-header for Precedirg Document Refcrcnce .0..n Sub-hcader for Receipt / Contract References supply 3.2.6 Proj ect_Ref erence 0 I Project Reference Optional String (Max

PJTCODE

This reference is kept for mentioning project number, if supplies are made under any specific proiect 3.2.7 PO Ref Num 0..1 PO Reference Number Optional String (Max length: l6) Vendor PO /l This is the reference number of Purchase Order ate 2U0'7/20t 4.1 Supplier L egal Name Name Mandato ry String (Max.

XYz Ltd Legal Name, as appearing in PAN ofthe Supplier 4.2 Supplier Tr ade Name 0..1 Trade Name of Supplier Optional String (Max ABC Traders A name by which the Supplier is known, i.e.

Business Name. other than legal name 4.3 Supplier-

GSTIN

t..t CSTIN of Supplier Mandato ry GSTIN ofthe Supplier Addressl Address I Mandato rv String (Max length: 100) # t-23- 120, Flat No.3, Nalanda Apartment s, MG Road, Vasanth Nagar Address I ofthe Supplier (Building/Flat no., 0.. r Supplier Address 2 Optional String (Max 120, Flat No.3, Nalanda Apanment s, MG Road, Vasanth Nagar Address 2 ofthe Supplier (Building/Flat no., if any ace l..l Supplier Place Mandato ry String (Max Bangalore Location of the Supplier State Code ofthe Supplier as per GST System List published and updated from time to time at ate Code 1.. I Supplier State Code Mandato ry Enumerated List 29 PIN Code ofthe Supplier Locality ncode 1.. I Supplier PIN Code Mandato ry Number (Length: 6) 560087 PO Reference Date This is the date of Purchase Order.

4- 1..I I Header for Supplier Information Phone 0..I Supplier Phone Optional String (Max Contact number ofthe Supplier mail Optional String (Max e-mail ID ofthe Supplier, as per RECEX (Regular Expressions) pattern ) I Recipient_ e l..l Recipient Legal Name Mandato ry String (Max Ltd.

It will be legal name of recipient, as per PAN.

c Trade Nam 0..1 Recipient Trade Name Optional String (Max Adarsha It will be trade name of recipient, if available.

CSTIN

1..1 GSTIN of Recipient Mandato ry URP GSTIN ofthe Recipient, if available.

URP: [n case ofexports or ifsupplies are made to unregistered persons Code l..l Place of Supply (State Code) Mandato ry Enumerated List 29, 96 Code/State Code of Place of Supply as per GST System.

List published and updated from time to time at a Addressl t..l Recipient Address 1 Mandato ry String (Max # t-23- 120, Flat No.3, Nalanda Apartment

S, MG

Road, Vasanth Nagar Address I ofthe Recipient (Building/Flat no., 0 I Recipient Address 2 Optional String (Max 120, Flat No.3, Nalanda Apartment s, MG Road, Vasanth Nagar Address 2, ifany, ofthe Recipient (BuildindFlat no., ifany Place 1.. I Recipient Place Mandato ry String (Max Mysore Location of the Recipient mail

5. Rccipient I n forma tio n State Code Code Mandato ry Enumerated List 29 Code/State Code ofthe Recipient.

List published and updated ftom time to time at a 5.9 0 Recipient PIN Code Optional Number (Length: 6) 560002 PIN code ofthe Recipient locality.

In case ofexport, Pincode need not be mentioned.

port 0 I Country Code Optional Enumerated List AN Code ofcountry ofexport as per ISO 3166-l alpha-2 / Indian Customs EDI system.

List published and updated fiom time to time at ENO 5.1 I Recipient_ Phone 0 I Recipient Phone Optional String (Max Contact number ofthe Recipient mail ID 0..1 Recipient e- mail ID Optional String (Max e-mail ID ofthe Recipient, as per RECEX (Regular Expressions) pattem 6.1 Pavee Nam e 0 I Pavee Name Optional String (Max whom made of the person to payment is to be k_A mber 0 I Payee Bank Account Number Optional String (Max Bank Account Number of Payee avment 0..1 Mode of Payment Optional Sfiing (Max Direct Transfer Mode of Payment:

etc.

6.4 Bank ode 0.. t Bank Branch Code String (Max lndian Financial Systern Code (IFSC) of Payee's Bank Branch 6.5 Pavment T enns 0.. I Payment Terms Optional String (Max Text Terms of Payment, if any, with the Recipient can be provided.

Recipient Optiona I Header for Payee Optional 6.6 Pavment In struction 0..1 Payment Instruction Optional String (Max Text Instruction, ifany, regarding payment can be provided s Credit Transfer Terms Optional Sfting (Max Text Terms to speciI credit transfer payments.

0.. I Direct Debit Terms Text Terms, ifany, to speci$r a direct debit.

6.9 Credit Dav s 0..1 Credit Days Optional Numeric (Max 30 Number of days within which payment is due.

etoils 0..1 Ship To Delails Oplio,tol Refet A Ll) Detoils of locslion lo which the suppl! has lo be delivered.

s 0..1 Dispatch Frum Details Optio sl Refer A I.l Delails of localion fiom h,herc Suppl! has to be dispalched.

Ilent Lisl I..n Ilem List Mandal oty Rafl:t .4 1.28.1 Provides inlormalion about lhe goods and services being invoiced.

/s 1..1 Documenl Total Detoils oq) Refer A 1.3 Detoib of document total including tares.

e Tax Schem Tax Scheme Mandat ory String (Max Iength: l0) CST To speciry the tax/levy field is mandatory only if this section is selected) I 0.2 Remarks 0.. I Remarks Optional String (Max length: 100) New batch Items submitted A textual note that giYes unstructured information that is relevant to the Invoice as a whole e.g.

reasons for any correction or assignment note in case the invoice has been factored etc.

r0.3 Port Code 0.. 1 Port Code Optional Enumerated List Alpha numeric In case of export/supply to SEZ, port code can be mentioned as per lndian Customs EDI System ([CES), if applicable and l I I cader for Delivery I n form ation Invoice Item Details datory ] Hearler for Inloice Itcm l

9. Document Total l".""1 lleader for Document Total Dctails r0. Extra ln formatio n 0..1 Option al Ilcader for Extra Information available at the time of reporting e-invoice.

Lists published and updated from time to time at below URLS:

EDI Port Codes:

ENO det all ill Number 0..1 Shipping Bill Number Optional String (Nlax length: 20) numenc ln case of export/supply to SEZ, shipping bill number as per Indian Customs EDI System (ICES), can be mentioned, if applicable and available at the time of reporting e-invoice.

ill Date 0..1 Shipping Bill Date Optional String(DD/M Date of Shipping Bill as per Indian Customs EDI System (ICES) Amount Optional Number (Max Length:

1200000.50 Amount of Export Duty in lNR, if any, applicable (in case of invoices for export) fund 0..1 Supplier Can Opt Refund Optional String (Length: I ) Y/N In case of deemed export supplies, this field is for mentioning whether supplier can exercise the option of claiming refund or not.

10.8 ECOM-GS TIN Operator's

GSTIN

Optional String (Length:

ls) 29ABCCR I CSTIN of e-commerce operator, if supply is made through him,/her.

Additional ents Supportin nts URL 0.. 1 Additional Supporting Documents URL Optional String (Max length: 100) This is to enter URL reference of additional supporting documents, if any.

Supporting porting Document in Optional String (Max length:

Base 64 encoded Document This is to add any additional document in PDF/Microsoft Word in Information 0..1 Additional Information Optional String (Max length:

l00o) Free text, remarks, identifiers, etc.

Any additional information, names, values, data etc. that is specific for the Supplier-Recipient specific information, Drug Licence Reg. No., 03 n2t?0?0

11. 0..n I I Head.er for Additional Supporting Documents FOB/CIF etc.

12. E-way Ilill Details t2.1 Transporter 1D 0..1 Transporter ID Option al t5) Registation / Enrolment Number of the transporter (fhis field is required if Part-A of E-waybill has to be generated) 12.2 Trans Mod 0..1 Mode of Transportation Optional Enumerated List t/2/3/4 Option to be provided based on mode of transport available on e-Way Bill Portal I for Road;

2 for Rail;

3 for Air;

4 for Ship (This feld is required if Part-B of e-wcy bill is also to be generqted) Trans Dista nce l..l Distance of Transponation Mandato ry Number (Max length: 4) 200 Distance of Transportation Qhis field is mandatory only if this section is selected) 12.1 Transporter Name 0 I Transporter Name Optional String (Max length: 100) Sphurthi Transpo rters Name ofthe Transporter No.

0 I Transport Document Number Optional String (Max length: l5) Number (This field is nandatory if mode ofTransport is Rail or Air or Ship) Date 0 I Transpon Document Date Optional String document.

(This Jield is mandatory if mode ofTransport is Rail or Air or Ship) t2.'7 Vehicle No 0 I Vehicle Number Optional String (Max.

length: 20) 4or OT K4t23456 or KAR 1234 Vehicle Registration Number (This Jield is mandatory if mode ofTransport is Road) Optiona I Hcadcr for e-rvay Bill Dctails pe 0..1 Vehicle Type Optional Enumeration List o/R To mention nature of vehicle:

Cargo Qhisfield is nandatory if Part-B o/ e-way bill is also to be generated) R: Regular

A.1.0

.l 1.. I Ship To Legal Name Mandato ry String (Max length: 100) ABC-I Ltd. Legal Name of the entity to whom the supplies are shipped to.

(fhis field is mandatory only if this seclion is selected)

A.1.0

de Name 0.. I Ship To Trade Name Optional String (Max length: 100) xYz-1 Trade Name ofthe entity to whom the supplies are shipped to.

GSTIN of the entity to whom the supplies are shipped to.

A. 1.0

TIN 0.. I Ship To

GSTIN

Optional String (Length:

t5)

A. 1.0

dress I I..1 Ship To Addressl Mandato ry String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address I of the entity to whom the supplies are shipped to Qhis field is mandatory only if this section is selected) A.l.0 0..1 Ship To Optional String (Max length: 100) Flat No. 2, Priya Towers, Omega Road, Srinivasa Nagar Address 2, ifany, ofthe entity to whom the supplies are shipped to Place (City/Town/Village) of entity to whom the supplies are shipped to.

Qhis field is mandarory only f this seclion is selected)

A.1.0

ShipTo_Pla I ..1 Ship To Place Mandato ry String (Max length: 100) Bangalore Number (Max length: 6) 56000 r PIN code of the location to which the supplies are shipped to.

A.1.0

code l.. t Ship To Pincode Mandato ry A 1.0 Ship To Details 0..1 Optiona Header for Annexure A 1.0: Ship To Details Sr.

No.

Parameter Name Cardi nality Description Whethe r optional or mandat orY Field Sample Explanatory Notes Qhis field is mandatory only if this section is selected)

A.1.0

ate Code I I Ship To State Code Mandato ry Enumerated List 29 Code/State Code (as per GST System) to which the supplies are shipped to.

List published and updated from time to time at (This field is only if this selected)

I/STATE ENI

a mandqtory section is Dispatch From Details I A.l.l .t om Name 1..I Dispatch From Name Mandato ry String (Max length:100) xyz-2 Name of the entity from which goods are dispatched.

(This field is mandatory only if this section is selected)

A.1 .1

sl 1.. I Dispatch From Address I Mandato ry Building No 4/2, Flat No.

3, Kakatiya Apartments, Vasanth Nagar Address I of the entity from which goods are dispatched.

(This field is mandqtory only if this section is selected)

A.1.1

s2 0..1 Dispatch From Optional String (Max length: 100) Building No.

4/2, Flat No.

3, Kakatiya Apanments, Vasanth Nagar Address 2 of the entity from which goods are dispatched.

A.l.l om Place l..l Dispatch From Place Mandato ry String (Max length: 100) Bangalore Place (City/To*rwillage) of the entity from which goods are dispatched.

(This field is mandatory only if this section is selected) A.l.l l. Dispatch From State Code Mandato ry Enumerated List 29 Code/State Code of the entity (as per CST System), from which goods are dispatched.

List published and updated Optional I Header for Annexure A l.l: Dispatch From Details Cardi nality Whctbe Field Specific Sample Yaluer ations ory or optional Explanatory Notes Sring (Max length: 100) Code from time to time at a (This field k mqndqtory only if this section is selected) A.l.l om Pincod e l..l Dispatch From Pincode Mandato rv Number (Length:

560087 Pincode ofthe locality of entity fiom where goods are dispatched.

(This field is nandatory only if this section is selected) Item Dctrils Header for Annexure A 1.2: Item Details m Notes .t Sl No l..l Serial Number Mandato ry String (Max length: 6) 1,2,3 Serial number ofthe item 4.t.2 iption 0 I Item Description Optional String (Max length: 300) Mobile Description ofthe item ry String (Length: I ) YN Specifl whether supply is service or not,

A.1.2

ry String (Max length: 8) I t22 To enter applicable HSN / SAC Code of Coods / Seruice A.1.2 Balch Delails menlion bolch details (itt Section A 1.4) 4.t.2 Barcode 0 I Barcode Optional String (Max length: 30) br23 Barcode, ifany, ofthe item 4.t.2 Quantity 0 I Quantity Optional Number (Max length: 10,3) l0 The quantity of items to be mentioned in the invoice.

This is mandatory only in case ofgoods.

A.1.2

Free_Qty 0.. 1 Free Quantity Optional Number (Max length: 10,3) 99 Quantity of item(s), if any, given free ofcharge (FOC) Unit Of M easurement 0..1 Unit of Measurement Optional String (Max Box The Unit of Measurement (UOM), if any, applicable on invoiced goods.

A.1 .2

Item Price 1..1 Mandato ry Number (Max length :

500.5 Price per unit item .l I unt Amount Mandato ry Number (Max length t2,2) 5 000 The gross price of an item (cost multiplied by quantity - rounded off to 2 decimal), exclusive oftaxes.

|o" I Description Whethe I rl -rralrt I ontionxl I Ficld Specifications Sample Value Service Item Price

A.1.2

.t2 t 0 I Item Discount Amount Optional Number (Max length: 12,2) 10.25 Discount amount, ifany, for the item.

A.t.2 a Iue 0 I Pre-Tax Value Optional Number (Max length: 12,2) 99.00 lf pre-tax value is different fiom taxable value, mention the pre-tax value and taxable values separately.

In some cases, the pre-tax value may be different from taxable value.

For example, where old goods are exchanged for new ones (e.9. new phone supplied for INR 20,000 along with exchange of old phone, then pre-tax value would be INR 20,000 and taxable value would be INR 24,000, assuming exchange value of old phone is 4,000.

Another example is in the case of real estate where pre-tax value may be different from taxable value.

le Value Value Mandato ry Number (Max lengh: 12,2) 5000 This is the value on which tax is computed. Value cannot be negative.

ry Number (Max length: 3,3) 5 The GST rate, represented as percentage that applies to the invoiced item. It will be IGST rate or sum of CGST & SGST Rates.

A.1.2

ICST Amt 0 I IGST Amount Optional Number (Max Length 999.45 Amount of IOST payable per item (rounded offto 2 decimals). If IGST is blank. For taxable supplies, either IGST or CGST &SGST/UTGST should be reported.

A.1.2

.t'7 (Max Length 650.00 Amount of CGST payable per item (rounded off to 2 decimals).

If CGST is reponed, then SGSTruTCST has to be reported and ICST will be blank.

CST Amt Amount Optional Number (Mar length: 12,2) 650.00 Amount of SGSTruTGST payable per item(rounded offto 2 decimals).

reported, then CGST must be reported and IGST will be blank.

A1.2.

l9 valorem 0 I Compensation Cess Rate, Ad Valorem Optional Number (Max length: 3,3) 2.5% Ad valorem Rate of GST Compensation Cess, applicable, ifany At.2 _Amt- m 0 l Compensation Cess Amount, Ad Valorem Optional Number (Max length: 12,2) (rounded off to 2 decimals) (based on value ofthe item) Al.2 2t Ad Valor enl 0 I Compensation Cess Amount, Non ad valorem Optional Number (Max length:12,2) amount, computed on the basis other than value of item (i.e. specific cess qmounl computed bqsed on quqntily, number etc.)

A1.2.

alorem 0 1 State Cess Rate, Ad Valorem Optional Number (Max length: 3,3) t.5 vo Ad vqlorem Rate of ifany Valorem 0 I State Cess Amount, ad valorem Optional Number (Max length: 12,2) valorem (based on value of the item) Ad Valor cm 0 1 State Cess Amount, non ad valorem Optional Number (Max length: 12,2) computed on the basis other than value of item /i.€.

specirtc cess qmounl computed based on quantity, number elc.) evel 0..1 Other Charges (item level) Optional Number (Max length: 12,2) These may not be part of taxable value, e.g. in case of pure agent reimbursement.

)A Reference 0..1 Purchase Order Line Reference Optional String (Max 7,16/ABC/01 Reference of Purchase Order I-ine A.t.2 Amt Amount Mandato ry Number (Max length: 12,2) 5000 The item total value that includes all taxes, cesses, as well as other charges.

However, this value excludes discount, if any.

A.1.2

0 I Code of Country of Origin Optional Enumerated List DZ This is to speci$ country of origin of the item, e.g.

mobile phone sold in lndia could be manufactured in other country;

Code of country of export as per ISO 3166-l alpha-2 / Indian Customs EDI system List published and updated Any other charges applicable at item Ievel.

Ilom time to time at ENO RY

A.1.2

cr rial Numb 0 I Unique Serial Number Optional String (Max length: 20) 553 Serial number, in case of each item having a unique number.

0..n

A.1.2

.30 Oplionol Rclcr .l 1.5 Allribule delails of ptoduct Mand atory 1..1A 1.3 Document Total Details Nherh tory or option al

A.1.3

.l alue Total | ..1 Total Taxable Value Manda tory Number (Max length: 14,2) 768439.35 This is the sum of the taxable values of all lhe items in the document.

A.1.3

Total Amount Option al Number length : 14,2) (Max 265.50 Total IGST amount for the invoice.

Appropriate taxes based on rule will be applicable.

For example, either of IGST will be mandatory.

As this is conditionql mandatory, it is marked as 'optional' A.t.3 .J

CGST AM

Total Amount Option al Number (Max 65.45 Total CGST amount for the invoice.

Appropriate taxes based on rule will be applicable.

For example, either of IGST will be mandatory.

As this is conditional mandatory, it is marked qs 'optionql'

A.1.3

Total I Total T Amount Option al Number length : 14,2) amount for the invoice.

Appropriate taxes based on rule will be applicable. For example, either of CGST & Headcr for Annexure A 1.3: Documcnt Total Deta ils Sr.

No.

Pa rameter Name Cardi Ficld Specific ations Sample Value Explanatory Notes wili be mandatory As it is condilionql mandatory, it is marked as 'oplional'

A.1.3

al 0..1 Total Compensation Cess Amount Option al length : 14,2) Cess amount for the invoice (od valorem as well as non-ad valorem)

A.1.3

Amt Tota 0.. I Total State Cess Amount Option al length : t4,2) 5.45 Total State cess amount for the invoice (od volorem as well as non-ad valorem) ce Level 0..1 Invoice Level Discount Amount Option al Number (Max length: 14,2) t00.00 This is Discount Amount. if any, applicable on total invoice value ce Level 0..1 Other Charges (Invoice Level) Option al 200.00 This is Other charges, if any, applicable on total invoice value Amount 0..1 Round Off Amount Option al Number (Max length: 2,2) This is round off amount of total invoice value A.l.

iNR I ..1 Total lnvoice Value in INR Manda tory Number (Max length: 14,2) '7 45249 6',7 I .5 The total value of invoice including taxes/GST and rounded to two decimals maximum.

A.t.

3.1 l Total Invo 0.. I Total Invoice Value in Option al Number (Max $5729.65 The total value of invoice in Additional Cunency

A.1.3.

nt 0 I Paid Amount Option al Number (Max 8463.50 The amount, if any, which has been paid in advance.

It must be rounded to maximum 2 decimals.

AIJ

A.1.3.

l3 Br,"l, Details ue 0 I OJ Amount Due Optio nal Option al Number (Max 987 89. -s 0 The outstanding amount due for payment. lt must be rounded to maximum 2 decimals.

Header for Anncxure A 1.4: Batch Details

A.1.4

.l mber l. I Batch Number Manda tory String (Max Length: 20) 67392',7 Certain set of manufacturers may mention batch number details. (This field is nandatory only if this section is selecled) I Sr.

No.

Date Option al String 2t/112019 Expiry Date ofthe Batch, if any

A.1.4

iry_ Date Option al String Date 0.. I Warrantv l)ale Wananty date for the ltem, if any.

Attribute Details of ltem

A 1.5

Option al String (Max Length: 100) Colour Attribute Name of the item.A. 1.5 .t Name 0..1 Attribute Name

A.1.5

Attribute Value 0.. 1 Attribute Value Option al String (Max Length: 100) Red, green, etc.

Attribute Value of item." sd/- (Kanki Darang) Copy to: - Jy'n Secretary (Law & Judicial). Gort. of Arunachal Pradesh. ltanagar for information please.

2. The Director (Printing), Gor.t. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.

3. Office Copy (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazefte of Arunachal Pradesh, Extraordinary,

No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 (APGST Rules, 2017), dated the l9'h July, 2017, published vide file no. GST/23/201'7, dated the 19th June, 2017 and last amended vide notification No. 78/2020 - State Tax, dated the 0l't July, 2020, published vide file no. GST/23l20l7Nol-l.I, dated the 0l't July, 2020.

Optio nal Headcr for Anncxure A 1.5: Attribute Dctails of Item 0.. n Para meter Name Sr.

No.

Cardi nality Wheth cr mand . atory or option al Dcscription Ficld Specific ations Samplc Value

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Arunachal Pradesh Goods and Services Tax Act, 2017