Merge pull request #440 from invopop/indian-tax-regime

Indian tax regime
invopop · Dec 12, 2024 · 483e4d2 · 483e4d2
2 parents 34e317a + eb70ac6
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -14,6 +14,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 - `tax`: `ExtValue.In` for comparing extension values.
 - `bill`: `Tax.MergeExtensions` convenience method for adding extensions to tax objects and avoid nil panics.
 - `cbc`: `Key.Pop` method for splitting keys with sub-keys, e.g. `cbc.Key("a+b").Pop() == cbc.Key("a")`.
+- `in`: added Indian regime
 
 ### Changed
 

diff --git a/data/regimes/in.json b/data/regimes/in.json
@@ -0,0 +1,261 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "en": "India"
+  },
+  "time_zone": "Asia/Kolkata",
+  "country": "IN",
+  "currency": "INR",
+  "tags": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "key": "simplified",
+          "name": {
+            "de": "Vereinfachte Rechnung",
+            "en": "Simplified Invoice",
+            "es": "Factura Simplificada",
+            "it": "Fattura Semplificata"
+          },
+          "desc": {
+            "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
+            "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
+            "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
+            "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti."
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "de": "Umkehr der Steuerschuld",
+            "en": "Reverse Charge",
+            "es": "Inversión del Sujeto Pasivo",
+            "it": "Inversione del soggetto passivo"
+          }
+        },
+        {
+          "key": "self-billed",
+          "name": {
+            "de": "Rechnung durch den Leistungsempfänger",
+            "en": "Self-billed",
+            "es": "Facturación por el destinatario",
+            "it": "Autofattura"
+          }
+        },
+        {
+          "key": "customer-rates",
+          "name": {
+            "de": "Kundensätze",
+            "en": "Customer rates",
+            "es": "Tarifas aplicables al destinatario",
+            "it": "Aliquote applicabili al destinatario"
+          }
+        },
+        {
+          "key": "partial",
+          "name": {
+            "de": "Teilweise",
+            "en": "Partial",
+            "es": "Parcial",
+            "it": "Parziale"
+          }
+        },
+        {
+          "key": "bill-of-supply",
+          "name": {
+            "en": "Bill of Supply",
+            "hi": "आपूर्ति का बिल"
+          }
+        },
+        {
+          "key": "invoice-cum-bill-of-supply",
+          "name": {
+            "en": "Invoice-cum-bill of supply",
+            "hi": "चालान-सह-आपूर्ति का बिल"
+          }
+        }
+      ]
+    }
+  ],
+  "extensions": [
+    {
+      "key": "in-supply-place",
+      "name": {
+        "en": "Place of Supply",
+        "hi": "आपूर्ति का स्थान"
+      },
+      "desc": {
+        "en": "The location to which the goods or services are supplied. In GST, this is referred to as the 'Place of Supply'.",
+        "hi": "वह स्थान जहां वस्तुएं या सेवाएं प्रदान की जाती हैं। GST में इसे 'आपूर्ति का स्थान' कहा जाता है।"
+      }
+    }
+  ],
+  "identity_keys": [
+    {
+      "key": "in-pan",
+      "name": {
+        "en": "Permanent Account Number",
+        "hi": "स्थायी खाता संख्या"
+      }
+    }
+  ],
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "tags": [
+            "reverse-charge"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "reverse-charge",
+            "text": "Reverse Charge"
+          }
+        },
+        {
+          "tags": [
+            "simplified"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "simplified",
+            "text": "Simplified Tax Invoice"
+          }
+        },
+        {
+          "tags": [
+            "bill-of-supply"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "bill-of-supply",
+            "text": "Bill Of Supply"
+          }
+        },
+        {
+          "tags": [
+            "invoice-cum-bill-of-supply"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "invoice-cum-bill-of-supply",
+            "text": "Invoice-cum-bill Of Supply"
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note",
+        "debit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "CGST",
+      "name": {
+        "en": "CGST",
+        "hi": "सीजीएसटी"
+      },
+      "title": {
+        "en": "Central Goods and Services Tax",
+        "hi": "केंद्रीय माल और सेवा कर"
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "Central GST Regulations",
+            "hi": "केंद्रीय जीएसटी नियमावली"
+          },
+          "url": "https://gstcouncil.gov.in/central-gst"
+        }
+      ]
+    },
+    {
+      "code": "SGST",
+      "name": {
+        "en": "SGST",
+        "hi": "एसजीएसटी"
+      },
+      "title": {
+        "en": "State Goods and Services Tax",
+        "hi": "राज्य माल और सेवा कर"
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "State GST Regulations",
+            "hi": "राज्य जीएसटी नियमावली"
+          },
+          "url": "https://gstcouncil.gov.in/sgst"
+        }
+      ]
+    },
+    {
+      "code": "IGST",
+      "name": {
+        "en": "IGST",
+        "hi": "आईजीएसटी"
+      },
+      "title": {
+        "en": "Integrated Goods and Services Tax",
+        "hi": "एकीकृत माल और सेवा कर"
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "Integrated GST Regulations",
+            "hi": "एकीकृत जीएसटी नियमावली"
+          },
+          "url": "https://gstcouncil.gov.in/gst_council/igst"
+        }
+      ]
+    },
+    {
+      "code": "UTGST",
+      "name": {
+        "en": "UTGST",
+        "hi": "यूटीजीएसटी"
+      },
+      "title": {
+        "en": "Union Territory Goods and Services Tax",
+        "hi": "केंद्र शासित प्रदेश माल और सेवा कर"
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "Union Territory GST Regulations",
+            "hi": "यूटीजीएसटी नियमावली"
+          },
+          "url": "https://gstcouncil.gov.in/utgst"
+        }
+      ]
+    },
+    {
+      "code": "CESS",
+      "name": {
+        "en": "Cess",
+        "hi": "उपकर"
+      },
+      "title": {
+        "en": "GST Compensation Cess on Luxury or Specific Goods",
+        "hi": "विलासिता या विशेष वस्तुओं पर जीएसटी मुआवजा उपकर"
+      },
+      "sources": [
+        {
+          "title": {
+            "en": "GST Compensation Cess Regulations",
+            "hi": "जीएसटी मुआवजा उपकर नियमावली"
+          },
+          "url": "https://gstcouncil.gov.in"
+        }
+      ]
+    }
+  ]
+}
diff --git a/data/schemas/bill/invoice.json b/data/schemas/bill/invoice.json
@@ -338,6 +338,10 @@
               "const": "GB",
               "title": "United Kingdom"
             },
+            {
+              "const": "IN",
+              "title": "India"
+            },
             {
               "const": "IT",
               "title": "Italy"

diff --git a/examples/in/invoice-in-in-simplified.yaml b/examples/in/invoice-in-in-simplified.yaml
@@ -0,0 +1,39 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852a0"
+currency: "INR"
+issue_date: "2022-02-01"
+series: "SAMPLE"
+code: "001"
+
+supplier:
+  tax_id:
+    country: "IN"
+    code: "27AAPFU0939F1ZV"
+  name: "Provide One LLC"
+  emails:
+    - addr: "billing@example.in"
+  addresses:
+    - num: "16"
+      street: "Baner Road"
+      locality: "Baner"
+      code: "411045"
+      region: "Maharashtra"
+      country: "IN"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+      identities:
+        - type: "HSN"
+          code: "123456"
+    discounts:
+      - percent: "5%"
+        reason: "Special discount"
+    taxes:
+      - cat: CGST
+        percent: 9%
+      - cat: SGST
+        percent: 9%
diff --git a/examples/in/invoice-in-in-stdr.yaml b/examples/in/invoice-in-in-stdr.yaml
@@ -0,0 +1,54 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852a0"
+currency: "INR"
+issue_date: "2022-02-01"
+series: "SAMPLE"
+code: "001"
+
+supplier:
+  tax_id:
+    country: "IN"
+    code: "27AAPFU0939F1ZV"
+  name: "Provide One LLC"
+  emails:
+    - addr: "billing@example.in"
+  addresses:
+    - num: "101"
+      street: "Dr. Annie Besant Road"
+      locality: "Worli"
+      code: "400018"
+      region: "Maharashtra"
+      country: "IN"
+
+customer:
+  tax_id:
+    country: "IN"
+    code: "27AAPFU0939F1ZV"
+  name: "Sample Consumer"
+  emails:
+    - addr: "email@sample.in"
+  addresses:
+    - num: "202"
+      street: "MG Road"
+      locality: "Bengaluru"
+      code: "560001"
+      region: "Karnataka"
+      country: "IN"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+      identities:
+        - type: "HSN"
+          code: "123456"
+    discounts:
+      - percent: "5%"
+        reason: "Special discount"
+    taxes:
+      - cat: CGST
+        percent: 9%
+      - cat: SGST
+        percent: 9%