@mudraforge/statutory 2.12.1 → 2.13.0

package/src/usvm/rules/sec_gst_credit_debit_notes_34.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "CGST2017_SEC34",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 34",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 34",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Credit note adjustment temporal cutoff"
+  },
+  "computation": {
+    "archetype": "CREDIT_NOTE_TIMELINES_SEC34",
+    "cutoffMonth": 11,
+    "cutoffDay": 30
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_einvoicing_rule48_4.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "CGST2017_RULE48_4",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Rules, 2017",
+  "statutorySection": "Rule 48(4)",
+  "successorStatute": "CGST Rules, 2017",
+  "successorSection": "Rule 48(4)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Mandatory B2B Invoice Registration Number (IRN) generation"
+  },
+  "computation": {
+    "archetype": "EINVOICING_MANDATE_RULE48_4",
+    "turnoverThresholdPaisa": "500000000"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_ewaybill_rule138.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "CGST2017_RULE138",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Rules, 2017",
+  "statutorySection": "Rule 138",
+  "successorStatute": "CGST Rules, 2017",
+  "successorSection": "Rule 138",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Inter-state / intra-state goods movement tracking"
+  },
+  "computation": {
+    "archetype": "EWAYBILL_CONSIGNMENT_RULE138",
+    "consignmentThresholdPaisa": "5000000",
+    "kmPerDayValidity": 200
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_export_lut_16.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "IGST2017_SEC16",
+  "version": "1.0.0",
+  "governingStatute": "Integrated Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16",
+  "successorStatute": "Integrated Goods and Services Tax Act, 2017",
+  "successorSection": "Section 16",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Zero-rated export of services under Letter of Undertaking"
+  },
+  "computation": {
+    "archetype": "EXPORT_LUT_ZERO_RATED_SEC16",
+    "lutIgstRateBps": 0
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_itc_eligibility_16_2.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "CGST2017_SEC16_2",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16(2)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 16(2)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Cumulative four-condition statutory eligibility gate"
+  },
+  "computation": {
+    "archetype": "ITC_ELIGIBILITY_GATE_16_2",
+    "mandatoryConditionsCount": 4
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_itc_reversal_rule37_37a.json

@@ -0,0 +1,45 @@
+{
+  "sectionId": "CGST2017_RULE37_37A",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 16(2) second proviso read with Rule 37 & 37A",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Rule 37 & 37A (as amended)",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Triggered by payment status relative to 180-day grace period from invoice date"
+  },
+  "guards": [
+    {
+      "id": "GUARD_RCM_EXEMPTION",
+      "field": "isRcm",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_FROM_180_DAY_REVERSAL_RCM",
+        "reason": "Supplies subject to Reverse Charge Mechanism u/s 9(3) or 9(4) exempt from 180-day reversal"
+      }
+    },
+    {
+      "id": "GUARD_SCHEDULE_I_EXEMPTION",
+      "field": "isScheduleISupply",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_FROM_180_DAY_REVERSAL_SCHEDULE_I",
+        "reason": "Deemed supplies without consideration under Schedule I are exempt from 180-day reversal"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "PROPORTIONAL_REVERSAL_180_DAYS",
+    "gracePeriodDays": 180,
+    "annualInterestRatePercent": 18.0,
+    "interestChargingSection": "CGST Act, 2017 Section 50(1)",
+    "gstr3bReportingTable": "Table 4(B)(2) - Others (Reclaimable)"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_rcm_liability_9_3.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_SEC9_3",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 9(3)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 9(3)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Reverse charge recipient tax payment obligation"
+  },
+  "computation": {
+    "archetype": "RCM_LIABILITY_EVALUATION_9_3",
+    "coveredNotifiedServices": [
+      "GTA",
+      "LEGAL_SERVICES",
+      "DIRECTOR_SERVICES",
+      "RECOVERY_AGENT",
+      "SECURITY_SERVICES"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_rule42_43_apportionment.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_RULE42_43",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Rules 42 and 43 of CGST Rules, 2017",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Rules 42 and 43 (as amended)",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluated per tax period or annual true-up reconciliation"
+  },
+  "computation": {
+    "archetype": "COMMON_CREDIT_APPORTIONMENT_RULE42",
+    "nonBusinessApportionmentPercent": 5.0,
+    "capitalGoodsUsefulLifeMonths": 60,
+    "c1Formula": "T - (T1 + T2 + T3)",
+    "c2Formula": "C1 - T4",
+    "d1Formula": "(E / F) * C2",
+    "d2Formula": "0.05 * C2",
+    "c3Formula": "C2 - (D1 + D2)"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_tds_sec51.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "CGST2017_SEC51",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 51",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 51",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Government entity contract withholding"
+  },
+  "computation": {
+    "archetype": "GST_TDS_DEDUCTION_SEC51",
+    "thresholdPaisa": "25000000",
+    "cgstRateBps": 100,
+    "sgstRateBps": 100,
+    "totalRateBps": 200
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas102_esop.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS102_SHARE_BASED_PAYMENTS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 102 / ASC 718",
+  "successorStatute": "Ind AS 102",
+  "successorSection": "Ind AS 102",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Grant date fair value ESOP graded vesting expense amortization"
+  },
+  "computation": {
+    "archetype": "SHARE_BASED_PAYMENTS_INDAS102",
+    "vestingModel": "GRADED_VESTING_AMORTIZATION"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas103_mna.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS103_BUSINESS_COMBINATIONS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 103 / IFRS 3",
+  "successorStatute": "Ind AS 103",
+  "successorSection": "Ind AS 103",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Acquisition method purchase price allocation & goodwill / capital reserve"
+  },
+  "computation": {
+    "archetype": "BUSINESS_COMBINATIONS_INDAS103",
+    "acquisitionMethodRequired": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas109_ecl.json

@@ -0,0 +1,24 @@
+{
+  "sectionId": "INDAS109_FINANCIAL_INSTRUMENTS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 109 / IFRS 9",
+  "successorStatute": "Ind AS 109",
+  "successorSection": "Ind AS 109",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "3-stage forward-looking Expected Credit Loss impairment"
+  },
+  "computation": {
+    "archetype": "EXPECTED_CREDIT_LOSS_INDAS109",
+    "stages": [
+      "STAGE_1_12_MONTH",
+      "STAGE_2_LIFETIME",
+      "STAGE_3_CREDIT_IMPAIRED"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas115_revenue.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS115_REVENUE",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 115 / ASC 606",
+  "successorStatute": "Ind AS 115",
+  "successorSection": "Ind AS 115",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "5-step revenue allocation across distinct performance obligations"
+  },
+  "computation": {
+    "archetype": "REVENUE_ALLOCATION_INDAS115",
+    "allocationBasis": "STANDALONE_SELLING_PRICE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas116_leases.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS116_LEASES",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 116 / ASC 842",
+  "successorStatute": "Ind AS 116",
+  "successorSection": "Ind AS 116",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "ROU asset capitalization and lease liability amortization schedule"
+  },
+  "computation": {
+    "archetype": "LEASE_AMORTIZATION_INDAS116",
+    "discountMethod": "INCREMENTAL_BORROWING_RATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas12_deferred_tax.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS12_INCOME_TAXES",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 12 / ASC 740",
+  "successorStatute": "Ind AS 12",
+  "successorSection": "Ind AS 12",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Period-end tax balance sheet timing difference recognition"
+  },
+  "computation": {
+    "archetype": "DEFERRED_TAX_TIMING_DIFFERENCE",
+    "prudenceTest": "PROBABLE_FUTURE_TAXABLE_PROFIT"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas21_fx_reval.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS21_FOREIGN_EXCHANGE",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 21 & Ind AS 109",
+  "successorStatute": "Ind AS 21 & 109",
+  "successorSection": "Ind AS 21 & 109",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Period-end closing spot rate monetary item revaluation"
+  },
+  "computation": {
+    "archetype": "FX_SPOT_REVALUATION_INDAS21_109",
+    "monetaryPnlDirect": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas36_impairment.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS36_IMPAIRMENT",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 36 / IAS 36",
+  "successorStatute": "Ind AS 36",
+  "successorSection": "Ind AS 36",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "CGU recoverable amount vs carrying value test"
+  },
+  "computation": {
+    "archetype": "IMPAIRMENT_TESTING_INDAS36",
+    "recoverableAmountRule": "HIGHER_OF_FV_LESS_COSTS_OR_VALUE_IN_USE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_indas37_provisions.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "INDAS37_PROVISIONS",
+  "version": "1.0.0",
+  "governingStatute": "Companies (Indian Accounting Standards) Rules, 2015",
+  "statutorySection": "Ind AS 37 / ASC 450",
+  "successorStatute": "Ind AS 37",
+  "successorSection": "Ind AS 37",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Probable liability provisioning vs contingent disclosure"
+  },
+  "computation": {
+    "archetype": "PROVISIONS_CONTINGENCY_INDAS37",
+    "probableThresholdPercent": 50
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_msme_classification_sec7.json

@@ -0,0 +1,25 @@
+{
+  "sectionId": "MSMED2006_SEC7",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Section 7 of MSMED Act, 2006",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Section 7",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluation based on annual audited investment and turnover criteria"
+  },
+  "computation": {
+    "archetype": "ENTERPRISE_CLASSIFICATION_MSME",
+    "microPlantMachineryPaisa": "1000000000",
+    "microTurnoverPaisa": "5000000000",
+    "smallPlantMachineryPaisa": "10000000000",
+    "smallTurnoverPaisa": "50000000000",
+    "mediumPlantMachineryPaisa": "50000000000",
+    "mediumTurnoverPaisa": "250000000000"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_msme_delayed_payments_15_16.json

@@ -0,0 +1,38 @@
+{
+  "sectionId": "MSMED2006_SEC15_16",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Sections 15 & 16 of MSMED Act, 2006",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Sections 15 & 16",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Interest accrues upon payment delay past statutory due date or appointed day"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TRADER_EXCLUSION",
+      "field": "vendorNicCode",
+      "operator": "IN",
+      "value": ["45", "46", "47"],
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_TRADER_EXCLUSION",
+        "reason": "Wholesale and Retail Traders (NIC 45, 46, 47) excluded from MSMED Chapter V under Ministry OM dated 02.07.2021"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "COMPOUND_INTEREST_MONTHLY_RESTS",
+    "rateMultiplier": 3,
+    "defaultBankRate": 0.0675,
+    "defaultTimelineDays": 15,
+    "maxAgreedDays": 45,
+    "compoundingRest": "CALENDAR_MONTH",
+    "dayCountConvention": "ACTUAL/365_OR_366"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_msme_disclosures_sec22.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "MSMED2006_SEC22",
+  "version": "1.0.0",
+  "governingStatute": "Micro, Small and Medium Enterprises Development Act, 2006",
+  "statutorySection": "Section 22",
+  "successorStatute": "MSMED Act, 2006",
+  "successorSection": "Section 22",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Annual statutory note disclosure in balance sheet"
+  },
+  "computation": {
+    "archetype": "MSME_DISCLOSURES_SEC22",
+    "disclosePrincipalUnpaid": true,
+    "discloseInterestCompounded": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_msme_mca_form_1.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "MCA2019_FORM_MSME_1",
+  "version": "1.0.0",
+  "governingStatute": "Companies Act, 2013 read with Specified Companies Order 2019",
+  "statutorySection": "Section 405 Companies Act read with MSMED Section 15",
+  "successorStatute": "Companies Act, 2013",
+  "successorSection": "Form MSME-1",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Half-yearly MCA return for MSME dues overdue beyond 45 days"
+  },
+  "computation": {
+    "archetype": "MCA_MSME_1_AGING_BIFURCATION",
+    "statutoryOverdueThresholdDays": 45
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}