Important Keyword: F. No. 20/06/07/2019 – GST (Pt. II), Section 164 CGST Act 2017, Notification No. 3/2017-Central Tax, Notification No. 75/2019 – Central Tax, Notification No. 02/2020 – Central Tax.
[F. No. 20/06/07/2019 – GST (Pt. II)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
New Delhi, the 01st January, 2020
Notification No. 02/2020 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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. (a) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2020. (b) 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,-
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;
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,–
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;
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.”;
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;
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 cannot 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 repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoices reference.
FORM GST INV – 1 (See rules 48)
SNo
Technical Field name
Cardinality
Small Description of the field
Is it Mandatory oninvoice?
Technic al Field Specifications
Sample Value of the field
Explanatory Notes of the Field
0
Version
1..1
Version number
Mandatory
string (Max 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 Reference Number
Mandatory
string (Max 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
Mandatory
string (Max 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 mentioned 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
Mandatory
string(Max length:1 6)
Sa/1/2019
It will be as per invoice number rule mentioned in CGST/SGST rule. Rule to be checked.
5
InvoiceDate
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_currency_co de
1..1
Currency code
Optional
string (Max 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
optional
Character
Y
Is the liability payable under reverse charge
8
Delivery_or_Invoice_Period
0..1
Optional
9
Invoice_Period_Start_Date
1..1
Invoice period start date
Mandatory (if this section is select ed 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 select ed or used)
string (DD/MM/YYYY)
21-07-19
11
Order and Sales Order Reference
0..1
Optional
12
Preceding InvoiceReference
0..n
13
Preceeding_Invoice _Number
1..1
Detail of Base Invoice which is being amended by subsequent document
Mandatory (if this section is select ed or used)
string (Max 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
Optional
string (Max length:20)
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
Mandatory (if this section is selected or used)
string (DD/MM/YYYY)
21-07-19
16
Other References
0..1
17
Receipt_Advice_Ref erence
0..1
Terms reference
Optional
string (Max length:2
CREDIT30
This reference is kept for user to provide their receipt advice details to their customer.
0)
18
Tender_or_Lot_Refe rence
0..1
Lot / Batch Reference
Optional
string (Max length:2 0)
TENDERJAN2020
This reference is kept for mentioning number or detail of Lot or Tender if supplies are made under such Lot or tender
19
Contract_Reference
0..1
Contract Number
Optional
string (Max length:2 0)
CONT23072019
This reference is kept for mentioning contract number if supplies are made under any specific Contract
20
External_Reference
0..1
Any other reference
Optional
string (Max length:2 0)
EXT23222
An additional field for provision of any additional reference number for such supply.
21
Project_Reference
0..1
Project Reference
Optional
string (Max length:2 0)
PJTCODE01
This reference is kept for mentioning Project number if supplies are made under any specific Project
22
RefNum
0..1
Vendor PO Reference number
Optional
string (Max length:1 6)
Vendor PO /1
0
23
RefDate
0..1
Vendor PO Reference date
Optional
string (DD/MM/YYYY)
21-07-19
00-01-00
24
Supplier Information
1..1
Mandatory
A group of business terms providing information about the Supplier.
25
Supplier_Legal_N ame
1.. 1
Supplier_Le gal_Name
Mandatory
string (Max length:1 00)
The Institute of Charetred Accountants of India
Name as appearing in PAN of the Supplier
26
Supplier_trading_ name
0.. 1
Trade Name of Supplier
Optional
string (Max length:1 00)
ICAI
A name by which the Supplier is known, other than Supplier name (also known as Business name).
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_Financial_ Account
1..1
Account Number
Mandatory
string (Max length:1 8)
Account number of Payee
49
ModeofPayment
1..1
Payment mode
Mandatory
string (Max length:6 )
Cash/Credit/Direct Transfer
Cash/Credit/Direct Transfer
50
Financial_Institution _Branch
1..1
Financial Institution Branch (IFSC Code)
Mandatory
string (Max length:1 1)
A group of business terms to specify Branch of Payee
51
Payment_Terms
0..1
Payment Terms
Optional
string (Max length:5 0)
Terms of Payment with the recipient if to be provided
52
Payment_Instructio n
0..1
Payment Instruction
Optional
string (Max length:5 0)
A group of business terms providing information about the payment.
53
Credit_Transfer
0..1
Optional
string(M ax length:5 0)
A group of business terms to specify credit transfer payments.
54
Direct_Debit
0..1
Optional
string(M ax length:5 0)
A group of business terms to specify a direct debit.
55
CreditDays
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_Inform ation
1..1
Mandatory
A group of business terms providing information about where and when the goods and services invoiced are delivered.
57
DispatchFromDet ails
1.. 1
DISPATCH from details
Mandatory
Refer A 1.1
58
ECOM_GSTIN
0..1
eCommerce GSTIN
Optional
string( Max length: 15)
Mention og E commerce operator is supply is made through him
59
ECOM_POS
0..1
State code
Optional
String( Max length: 2)
29
Mention og E commerce operator is supply is made through him
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
TotalDetails
1..1
Bill Total Details
Mandatory
Refer A 1.3
0
64
Tax_Total
1..1
Total Tax Amount
Mandatory
Decima l (10,2)
When tax currency code is provided, two instances of the tax total must be present, but only one with tax subtotal.
65
Sum_of_Invoice_lin e_net_amount
0..1
Item level net amount
optional
Decima l (10,2)
Sum of all Invoice line net amounts in the Invoice. Must be rounded to maximum 2 decimals.
66
Sum_of_allowances _on_document_leve l
0..1
total discount
optional
Decima l (10,2)
Sum of all allowances on document level in the Invoice. Must be rounded to maximum 2 decimals.
67
Sum_of_charges_on _document_level
0..1
total other charges
optional
Decima l (10,2)
Sum of all charges on document level in the Invoice. Must be rounded to maximum 2 decimals.
68
PreTaxDetails
Break up of the tax rate at invoice level
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_for_p ayment
1..1
Payment Due
Mandatory
Decima l (10,2)
The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals.
71
Extra Information
0..1
Optional
72
Tax_Scheme
1..1
GST, Excise, Custom, VAT etc.
Mandatory
string( Max length: 4)
GST,CUST, VAT etc..
Mandatory element. Use “GST”
73
Remarks
0..1
Remarks/Note
Optional
string ( Max length: 100)
New batch Items submitted
A textual note that gives unstructured information that is relevant to the Invoice as a whole.Such as the reason for any correction or assignment note in case the invoice has been factored.
74
Additional_Supporting_Documents
0..n
optional
75
Additional_Supporti ng_Documents_url
0..1
Supporting document URLs
optional
string (Max length: 100)
A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).
76
Additional_Supporti ng_Documents
0..1
Supporting document in base64 format.
optional
string (Max length: 1000)
A group of business terms providing information about additional supporting documents substantiating the claims made in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report).
77
Invoice_Allowances _or_Charges
0..1
Total Value of allowances and charges at invoice level
optional
Decima l (10,2)
A group of business terms providing information about allowances or charges applicable at invoice level as sometime discount or charges may be applicable on invoice level not on line item level.
78
Eway Bill Details
0..1
Optional
79
Transporter ID
1..1
Transporter Id
Optional
Alphanumeric with 15 characters
29AADFV7589C1ZO
GSTIN :: 29AMRPV8729L1Z1
80
transMode
1..1
Mode of transportation
Road / Rail / Air / Ship
Drop Down – Fixed
1/2/3/4
81
transDistance
1..1
Distance of transportation
Decimal (10,2)
20
82
transporterName
0..1
Transporter Name
string( Max length: 100)
SPURTHIR
83
transDocNo
0..1
Transporter Doc No
TA120; Mandatory if the mode of transport is other than by Road
84
transDocDate
0..1
Transporter Doc Date
string (DD/MM/YYYY)
21-07-2019
20/9/2017
85
vehicleNo
1..1
Vehicle No
Optional
string( Max 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 thry secured platform
A 1.0 ShipTo Details
0..1
SNo
Parameter Name
Description
FieldSpecifications
Sample Value
1
ShippingTo_Name
1..1
ShippingTo_ Trade_Nam e
Mandatory
string (Max length: 60)
Adarsha
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
2
ShippingTo_GSTIN
1..1
ShippingTo_ GSTIN
Mandatory
string( Max length: 100)
36AABCT2223L1ZF
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
3
ShippingTo_Address 1
1..1
ShippingTo_ Address1
Mandatory
string( Max length: 50)
Address
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
4
ShippingTo_Address 2
0..1
ShippingTo_ Address2
Optional
string( Max length: 50)
Address
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
5
ShippingTo_Place
0..1
ShippingTo_ Place
Optional
string( Max length: 50)
Bangalore
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
6
ShippingToPinCode
1..1
ShippingTo_ Pincode
Mandatory
string( Max length: 6)
560001
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
7
ShippingToState
1..1
ShippintTo_ State
Mandatory
string( Max length: 100)
Karnataka
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
8
SubsupplyType
Supply Type
Mandatory
String (Max length: 2)
Supply/export/Jobwork
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
9
TransactionMode
Transaction Mode
Mandatory
String (Max length: 2)
Regula/BilTo/ShipTo
A group of business terms providing information about the address to which goods and services invoiced were or are delivered.
A 1.1 DispatchFrom Details
SNo
Parameter Name
Description
Field Specifications
Sample Value
1
Company_Name
1..1
Company_ Name
Mandatory
string( Max length: 60)
ICAI
Detail of person and address wherefrom goods are dispatched.
2
Address1
1..1
Address1
Mandatory
string( Max length: 100)
Vasanth Nagar
Detail of person and address wherefrom goods are dispatched.
2
Address2
0..1
Address2
Optional
string( Max length: 100)
Millers Road
Detail of person and address wherefrom goods are dispatched.
3
City
1..1
Place
Optional
string( Max length: 100)
Bangalore
Detail of person and address wherefrom goods are dispatched.
4
State
1..1
State
Mandatory
String( Max length: 2)
Karnataka
Detail of person and address wherefrom goods are dispatched.
5
Pin Code
1..1
Pin Code
Mandatory
string (Max length: 6)
560087
Detail of person and address wherefrom goods are dispatched.
A 1.2 ItemDetails
1..n
SNo
Parameter Name
Description
Field Specifications
Sample Value
1
SLNO
1..1
Serial Number
Mandatory
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
ISService
0..1
ISService
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.
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
ItemBarcde
Optional
string (Max length: 30)
b123
Barcoding if to be provided need to be specified
7
Quantity
1..1
Quantity
Mandatory
Decimal (13,3)
10
The quantity of items (goods or services) that is charged in the Invoice line.
8
FreeQty
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
Mandatory
Decimal (10,2)
500.5
The number of item units to which the price applies.
11
GrossAmount
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 cannot be negative.
12
DiscountAmount
0..1
discount amount
Optional
Decimal (10,2)
The total discount subtracted from the Item gross price to calculate the Item net price.
13
PreTaxAmount
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 assessable value then pretax amount should be used for.
14
AssesseebleValue
1..1
net amount
Mandatory
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
Mandatory
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
Mandatory
Decimal (11,2)
A group of business terms providing information about GST breakdown by different categories, rates and exemption reasons
17
Camt
0..1
CGST Amount as per item
Mandatory
Decimal (11,2)
650.00
18
Samt
0..1
SGST Amount as per item
Mandatory
Decimal (11,2)
650.00
19
Csamt
0..1
CESS Amount as per item
Optional
Decimal (11,2)
65.00
20
StateCessAmt
0..1
State cess amount as per item
Optional
Decimal (11,2)
65.00
21
OtherCharges
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_a mount
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_Refere nce
0..1
Reference to purchase order
optional
String (50)
Reference of purchase order.
24
ItemTotal
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
SerialNoDetails
0..1
…
Optional
Refer A 1.3.2
A 1.3 TotalDetails
1..1
Mandatory
SNo
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 rule will be applicable. For example either of CGST& SGST or IGST will be mandatory. As there is no way to show conditional mandatory, optional has been mentioned against all taxes.
2
CGSTValue
0..1
CGST Amount as per invoice
Optional
Decimal (11,2)
Taxable value as per Act to be specified
3
SGSTValue
0..1
SGST Amount as per invoice
Optional
Decimal (11,2)
Taxable value as per Act to be specified
4
CESSValue
0..1
cess Amount as per invoice
Optional
Decimal (11,2)
Taxable value as per Act to be specified
5
StateCessValue
0..1
State cess Amount as per invoice
Optional
Decimal (11,2)
Taxable value as per 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
Roundoff
0..1
roundoff value
Optional
Decimal (11,2)
The amount to be added to the invoice total to round the amount to be paid. Must be rounded to maximum 2 decimals.
12
Total Invoice Value
1..1
Total amount
Mandatory
Decimal (11,2)
The total amount of the Invoice with GST. Must be rounded to maximum 2 decimals.
A 1.3.1 BatchDetails
1..1
SNo
Parameter Name
Description
Field Specifications
Sample Value
1
BatchName
1..1
Batch number/na me
Mandatory
string( Max length: 20)
Batch number details are important to be mentioned for certain set of manufacturers.
2
BatchExpiry Date
0..1
Expiry Date
optional
string (DD/M M/YYY Y)
Expiry Date of the Batch
3
WarrantyDate
0..1
Warranty Date
Optional
string (DD/M M/YYY Y)
Warranty Date of the ITEM
A 1.3.2 SerialNumber Details
0..1
SNo
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
OtherDetail1
0..1
other detail of serial number
Optional
string( Max length: 10)
0
3
OtherDetail2
0..1
other detail of serial number
Optional
string( Max length: 10)
0
A 1.3.3 PreTax Details
SNo
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
(Pramod Kumar) Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 – Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.
