@mudraforge/statutory 2.4.2 → 2.5.1

package/okf/direct_tax/tds_contractor_194c/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -0,0 +1,27 @@
+---
+id: cbdt_circular_23_2017_194c
+title: CBDT Circular No. 23 of 2017 - TDS on Works Contracts (GST Unbundling)
+authority: Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance
+date: 2017-07-19
+statutory_section: Section 194C / Chapter XVII-B
+valid_from: 2017-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+subject: Exclusion of separately stated GST from basic taxable amount for TDS on works contracts
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+> [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  
+> **Valid From**: 1 July 2017  
+> **Valid To**: OPEN_ENDED (Active guidance under Chapter XVII-B and transitional savings under Income-tax Act, 2025 Section 536(2))  
+> **Temporal Status**: ACTIVE  
+> **Applicable Principle**: Tax is deducted at source strictly on the basic contract value when GST is separately stated on invoice.  
+
+# CBDT Circular No. 23 of 2017: Treatment of GST on Contractor Invoices
+
+## 1. Statutory Clarification
+Under Section 194C of the Income-tax Act, 1961, tax is deductible on the payment of any sum to a resident contractor. Where the contractor indicates the GST component (CGST, SGST, IGST, UTGST) separately on the tax invoice, tax shall be deducted at source strictly on the amount paid or credited without including such GST component.
+
+## 2. Invoicing Standard
+- Separately itemized GST: Deduct TDS at 1% or 2% on pre-tax basic amount.
+- Composite billing without separate GST itemization: Deduct TDS on gross invoice amount.

package/okf/direct_tax/tds_contractor_194c/forms/form_26q_quarterly_return.json

@@ -0,0 +1,31 @@
+{
+  "formId": "FORM_26Q_194C",
+  "title": "Quarterly Statement of Tax Deducted at Source on Payments to Contractors",
+  "applicableSectionCode": "194C",
+  "tdsSectionCode": "94C",
+  "governingRule": "Income-tax Rules, 1962 (Rule 31A)",
+  "filingFrequency": "QUARTERLY",
+  "dueDates": {
+    "Q1_Apr_Jun": "July 31",
+    "Q2_Jul_Sep": "October 31",
+    "Q3_Oct_Dec": "January 31",
+    "Q4_Jan_Mar": "May 31"
+  },
+  "requiredChallanFields": [
+    "BSR_CODE_7_DIGIT",
+    "CHALLAN_TENDER_DATE",
+    "CHALLAN_SERIAL_NO_5_DIGIT",
+    "TAX_DEPOSITED_AMOUNT_INR",
+    "MAJOR_HEAD_0021_OR_0020"
+  ],
+  "deducteeRecordFields": [
+    "PAN_OF_CONTRACTOR",
+    "NAME_OF_CONTRACTOR",
+    "CONTRACTOR_ENTITY_TYPE_INDIVIDUAL_OR_OTHER",
+    "GROSS_AMOUNT_PAID_OR_CREDITED_INR",
+    "TDS_RATE_APPLIED_PERCENT",
+    "TAX_DEDUCTED_AMOUNT_INR",
+    "DATE_OF_DEDUCTION",
+    "REASON_FOR_LOWER_OR_NON_DEDUCTION"
+  ]
+}

package/okf/direct_tax/tds_contractor_194c/forms/transporter_194c_declaration.json

@@ -0,0 +1,14 @@
+{
+  "formId": "TRANSPORTER_DECLARATION_194C_6",
+  "title": "Declaration by Goods Transport Operator under Section 194C(6) for Non-Deduction of TDS",
+  "applicableSectionCode": "194C",
+  "governingStatute": "Income-tax Act, 1961 Section 194C(6)",
+  "purpose": "Statutory proof exempting payment to goods carriage operator from TDS deduction",
+  "requiredDeclarations": [
+    "TRANSPORTER_LEGAL_NAME",
+    "TRANSPORTER_VALID_PAN",
+    "DECLARATION_MAX_10_CARRIAGES_OWNED_DURING_FY",
+    "VEHICLE_REGISTRATION_NUMBERS_LIST",
+    "AUTHORIZED_SIGNATURE_AND_STAMP"
+  ]
+}

package/okf/direct_tax/tds_contractor_194c/section.json

@@ -0,0 +1,66 @@
+{
+  "sectionId": "ITA1961_SEC194C",
+  "sectionCode": "194C",
+  "aliases": [
+    "194C",
+    "194c",
+    "sec194c",
+    "contractor tds",
+    "works contract",
+    "subcontractor tds",
+    "sub-contractor"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 194C",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 3, Item (i)",
+  "title": "Deduction of tax at source on payments to contractors and sub-contractors",
+  "effectivePeriod": {
+    "validFrom": "1972-04-01",
+    "validTo": "2026-03-31",
+    "annualReset": "Every April 1 (Cumulative Invoices Reset Annually)",
+    "sunsetNotes": "Transitions to Section 393(1) Table 3 Item (i) of the Income-tax Act, 2025 effective 1 April 2026."
+  },
+  "plainTextSummary": "Any person responsible for paying any sum to a resident contractor for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person must deduct tax at source. Statutory Rates: (a) 1% where the payment is being made or credited to an individual or a Hindu Undivided Family (HUF); (b) 2% where the payment is being made or credited to any person other than an individual or a HUF (companies, partnership firms, LLPs, AOPs, BOIs). Thresholds: Tax is deductible if a single contract or invoice exceeds ₹30,000, OR if the aggregate of amounts paid or credited to the contractor during the financial year exceeds ₹1,00,000. Transport Operator Exemption: Under Section 194C(6), no deduction shall be made from any sum credited or paid to a contractor during the course of business of plying, hiring, or leasing goods carriages, where such contractor owns 10 or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with their PAN. Non-PAN penalty rate under Section 206AA is 20%.",
+  "keyStatutoryThresholds": {
+    "singleContractThresholdInr": 30000,
+    "annualAggregateThresholdInr": 100000,
+    "individualHufRatePercent": 1.0,
+    "otherEntitiesRatePercent": 2.0,
+    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "transporterGoodsCarriageLimit": 10,
+    "transporterExemptionRule": "No deduction under Section 194C(6) if transporter owns <= 10 goods carriages and furnishes written declaration with valid PAN.",
+    "workDefinitionScope": "Includes advertising, broadcasting and telecasting, carriage of goods or passengers by any mode of transport other than railways, and catering. Does not include manufacturing or supplying a product according to requirements of customer using materials purchased from a person other than such customer.",
+    "cbdtCircular23GstExclusion": "TDS applies on basic contract amount excluding separately stated GST."
+  },
+  "officialCitations": [
+    {
+      "authority": "Ministry of Law & Justice / CBDT",
+      "instrument": "Section 194C, Income-tax Act, 1961",
+      "subject": "Payments to contractors and sub-contractors",
+      "officialUrl": "https://incometaxindia.gov.in"
+    },
+    {
+      "authority": "Parliament of India / Ministry of Finance",
+      "instrument": "Income-tax Act, 2025 Section 393(1), Table 3, Item (i)",
+      "subject": "TDS on contractor payments under new Direct Tax Code",
+      "officialUrl": "https://incometaxindia.gov.in"
+    },
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 23 of 2017",
+      "subject": "Exclusion of GST component from value of contract for tax deduction at source",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Vendor PAN verification (Checked against TRACES / Income Tax Portal)",
+    "Contract / Work Order specifying scope of work and payment terms",
+    "Cumulative Billing Ledger for current FY establishing if aggregate payments exceeded ₹1,00,000 or single bill exceeded ₹30,000",
+    "Section 194C(6) Transporter Declaration & vehicle RC book proofs if claiming 0% transport contractor exemption",
+    "Tax invoice with GST separately indicated (to deduct strictly on basic amount)",
+    "Lower deduction certificate under Section 197 / Section 395 (if vendor provides certificate)"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.5.0"
+}

package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_13_2021_guidelines.md

@@ -9,7 +9,7 @@ valid_to: 2026-03-31
 temporal_status: TRANSITIONED_TO_ACT_2025
 sunset_notes: Governed transactions under Income-tax Act, 1961 until 31 March 2026. Substantive guidelines (excess over ₹50L calculation, advance payment netting, and non-resident PE exclusion) continue under Section 393(1) Table 8(ii) of the Income-tax Act, 2025 effective 1 April 2026.
 subject: Threshold calculation, advance payment netting, and non-resident exemption
-official_url: https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_goods_194q/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Exclusion of separately stated GST from basic taxable amount for TDS purposes
-official_url: https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_goods_194q/section.json

@@ -33,13 +33,13 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Dated 30 June 2021)",
       "subject": "Guidelines under section 194Q of the Income-tax Act, 1961 - Threshold calculation & advance netting",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of separately stated GST from basic taxable amount for TDS purposes",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_goods_393/section.json

@@ -47,7 +47,7 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Principles saved under Section 536(2) transitional savings)",
       "subject": "Threshold calculation & advance netting guidelines saved under 2025 Act",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -0,0 +1,27 @@
+---
+id: cbdt_circular_23_2017_194i
+title: CBDT Circular No. 23 of 2017 - TDS on Rent (GST Unbundling)
+authority: Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance
+date: 2017-07-19
+statutory_section: Section 194I / Chapter XVII-B
+valid_from: 2017-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+subject: Exclusion of separately stated GST from basic rent amount for TDS under Section 194I
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+---
+
+> [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  
+> **Valid From**: 1 July 2017  
+> **Valid To**: OPEN_ENDED (Active guidance under Chapter XVII-B and transitional savings under Income-tax Act, 2025 Section 536(2))  
+> **Temporal Status**: ACTIVE  
+> **Applicable Principle**: Tax is deducted at source strictly on the basic rent when GST is separately charged by landlord.  
+
+# CBDT Circular No. 23 of 2017: Treatment of GST on Rent Invoices
+
+## 1. Statutory Clarification
+Under Section 194I of the Income-tax Act, 1961, tax is deductible on payment of rent exceeding ₹2,40,000 per financial year. Where the landlord/lessor indicates GST separately on the invoice or rent receipt, tax shall be deducted at source strictly on the basic rent amount without including the GST component.
+
+## 2. Invoicing Standard
+- Separately itemized GST: Deduct TDS at 2% (machinery) or 10% (land/building) on basic rental amount.
+- Composite billing without separate GST itemization: Deduct TDS on gross billed amount.

package/okf/direct_tax/tds_rent_194i/forms/form_26q_quarterly_return.json

@@ -0,0 +1,31 @@
+{
+  "formId": "FORM_26Q_194I",
+  "title": "Quarterly Statement of Tax Deducted at Source on Payment of Rent",
+  "applicableSectionCode": "194I",
+  "tdsSectionCode": "94I",
+  "governingRule": "Income-tax Rules, 1962 (Rule 31A)",
+  "filingFrequency": "QUARTERLY",
+  "dueDates": {
+    "Q1_Apr_Jun": "July 31",
+    "Q2_Jul_Sep": "October 31",
+    "Q3_Oct_Dec": "January 31",
+    "Q4_Jan_Mar": "May 31"
+  },
+  "requiredChallanFields": [
+    "BSR_CODE_7_DIGIT",
+    "CHALLAN_TENDER_DATE",
+    "CHALLAN_SERIAL_NO_5_DIGIT",
+    "TAX_DEPOSITED_AMOUNT_INR",
+    "MAJOR_HEAD_0021_OR_0020"
+  ],
+  "deducteeRecordFields": [
+    "PAN_OF_LANDLORD_OR_LESSOR",
+    "NAME_OF_LANDLORD_OR_LESSOR",
+    "RENT_CATEGORY_PLANT_MACHINERY_OR_LAND_BUILDING",
+    "GROSS_RENT_PAID_OR_CREDITED_INR",
+    "TDS_RATE_APPLIED_PERCENT",
+    "TAX_DEDUCTED_AMOUNT_INR",
+    "DATE_OF_DEDUCTION",
+    "REASON_FOR_LOWER_OR_NON_DEDUCTION"
+  ]
+}

package/okf/direct_tax/tds_rent_194i/section.json

@@ -0,0 +1,63 @@
+{
+  "sectionId": "ITA1961_SEC194I",
+  "sectionCode": "194I",
+  "aliases": [
+    "194I",
+    "194i",
+    "sec194i",
+    "rent tds",
+    "tds on rent",
+    "commercial rent",
+    "office rent",
+    "equipment rent"
+  ],
+  "governingStatute": "Income-tax Act, 1961 (Act No. 43 of 1961)",
+  "statutorySection": "Section 194I",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 5, Item (i)",
+  "title": "Deduction of tax at source on payment of rent",
+  "effectivePeriod": {
+    "validFrom": "1994-06-01",
+    "validTo": "2026-03-31",
+    "annualReset": "Every April 1 (Cumulative Rent Resets Annually)",
+    "sunsetNotes": "Transitions to Section 393(1) Table 5 Item (i) of the Income-tax Act, 2025 effective 1 April 2026."
+  },
+  "plainTextSummary": "Any person (other than an individual or a HUF not subject to tax audit) paying any income by way of rent to a resident is required to deduct tax at source. Statutory Rates: (a) 2% for the use of any machinery, plant, or equipment; (b) 10% for the use of any land, building (including factory building), land appurtenant to a building, furniture, or fittings. Threshold: Tax is deductible only if the aggregate amount of rent credited or paid during the financial year exceeds ₹2,40,000. Non-PAN / Inoperative PAN penalty rate under Section 206AA is 20%. Under CBDT Circular 23/2017, where GST is separately stated in the invoice, TDS applies strictly on the basic rent excluding GST.",
+  "keyStatutoryThresholds": {
+    "annualAggregateThresholdInr": 240000,
+    "plantMachineryEquipmentRatePercent": 2.0,
+    "landBuildingFurnitureRatePercent": 10.0,
+    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "rentDefinitionScope": "Any payment under any lease, sub-lease, tenancy, or other agreement for use of land, building, machinery, plant, equipment, furniture, or fittings, whether or not owned by payee.",
+    "cbdtCircular23GstExclusion": "TDS applies strictly on basic rent excluding separately stated GST."
+  },
+  "officialCitations": [
+    {
+      "authority": "Ministry of Law & Justice / CBDT",
+      "instrument": "Section 194I, Income-tax Act, 1961",
+      "subject": "Deduction of tax at source on payment of rent",
+      "officialUrl": "https://incometaxindia.gov.in"
+    },
+    {
+      "authority": "Parliament of India / Ministry of Finance",
+      "instrument": "Income-tax Act, 2025 Section 393(1), Table 5, Item (i)",
+      "subject": "TDS on rent under new Direct Tax Code",
+      "officialUrl": "https://incometaxindia.gov.in"
+    },
+    {
+      "authority": "Central Board of Direct Taxes (CBDT)",
+      "instrument": "Circular No. 23 of 2017",
+      "subject": "Exclusion of GST component from rent value for tax deduction at source",
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Executed Lease Agreement / Rent Agreement specifying premises or equipment and monthly rent",
+    "Landlord / Lessor PAN verification",
+    "Cumulative Rent Ledger for current FY establishing date threshold of ₹2,40,000 was crossed",
+    "Rent invoice or debit note with GST separately broken out (if lessor is GST registered)",
+    "Lower deduction certificate under Section 197 / Section 395 (if lessor provides certificate)"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.5.0"
+}

package/okf/direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md

@@ -8,7 +8,7 @@ valid_from: 2020-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Reduction of TDS rate for Fees for Technical Services (FTS) from 10% to 2%
-official_url: https://incometaxindia.gov.in/communications/circular/circular_03_2020.pdf
+official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_services_194j/section.json

@@ -37,13 +37,13 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Finance Act, 2020 (Act No. 12 of 2020), Section 80 amending Section 194J(1)",
       "subject": "Reduction of TDS rate on Fees for Technical Services (FTS) from 10% to 2%",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular_03_2020.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from value of service for tax deduction at source",
-      "officialUrl": "https://incometaxindia.gov.in/communications/circular/circular23_2017.pdf"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md

@@ -0,0 +1,41 @@
+---
+id: cbic_circular_47_2018_composite_mixed_supplies
+title: CBIC Circular 47/21/2018-GST: Clarifications on Classification of Composite and Mixed Supplies
+authority: Central Board of Indirect Taxes and Customs (CBIC)
+date: 2018-06-08
+statutory_section: Section 8 read with Section 2(30) and 2(74) of CGST Act, 2017
+valid_from: 2017-07-01
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+official_url: https://taxinformation.cbic.gov.in
+---
+
+# CBIC Circular No. 47/21/2018-GST: Composite and Mixed Supplies Guidance
+
+## 1. Statutory Context & Principles of Bundling
+Section 8 of the CGST Act, 2017 provides the statutory mechanism for resolving the taxability of bundled transactions. 
+
+Transactions frequently comprise multiple supplies of goods or services provided under a unified commercial engagement. Determining whether such bundled supplies represent a Composite Supply under Section 8(a) or a Mixed Supply under Section 8(b) is essential for correct tax rate application.
+
+## 2. Test of Composite Supply (Naturally Bundled)
+Under Section 2(30), a composite supply comprises two or more taxable supplies of goods or services or both, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
+
+### Criteria for Determining Natural Bundling:
+1. **Consumer Expectation & Trade Practice**: The perception of the consumer or the normal practice of the trade is that the package of goods and services is provided together (e.g., supply of laptop with warranty and charger, or passenger air transport with baggage handling).
+2. **Integral Nature**: One element is clearly ancillary to the predominant element; the ancillary element cannot be realistically enjoyed without the principal supply.
+3. **Principal Element**: One component represents the primary aim of the customer (principal supply under Section 2(90)).
+
+Tax Treatment: The entire bundled transaction is taxed at the rate applicable to the Principal Supply.
+
+## 3. Test of Mixed Supply (Single Price for Distinct Supplies)
+Under Section 2(74), a mixed supply comprises two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
+
+### Key Factors:
+1. The goods or services are not naturally bundled in the ordinary course of business.
+2. The items can be easily supplied and purchased independently.
+3. A single, undivided price is charged for the package.
+
+Tax Treatment: The entire transaction is taxed at the Highest Rate applicable to any of the individual components.
+
+## 4. Itemized Invoicing Safe Harbor
+Where individual goods and services are contracted with independent itemized prices and are not naturally bundled, each component retains its own statutory tax rate, provided the transaction is not artificially structured to evade tax on a composite whole.

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/forms/composite_mixed_supply_assessment_matrix.json

@@ -0,0 +1,51 @@
+{
+  "formCode": "COMPOSITE_MIXED_ASSESSMENT_MATRIX",
+  "title": "CGST Section 8 Bundled Contract Classification & Tax Determination Matrix",
+  "statutoryBasis": "Section 8 read with Section 2(30) and Section 2(74) of CGST Act, 2017",
+  "schema": {
+    "contractReference": {
+      "type": "string",
+      "required": true
+    },
+    "contractDate": {
+      "type": "string",
+      "format": "date",
+      "required": true
+    },
+    "pricingStructure": {
+      "type": "string",
+      "enum": ["SINGLE_COMBINED_PRICE", "SEPARATELY_ITEMIZED_PRICES"],
+      "required": true
+    },
+    "supplyComponents": {
+      "type": "array",
+      "required": true,
+      "items": {
+        "description": { "type": "string", "required": true },
+        "hsnSacCode": { "type": "string", "required": true },
+        "applicableGstRatePercent": { "type": "number", "required": true },
+        "taxableValueInr": { "type": "number", "required": true },
+        "isPrincipalSupplyCandidate": { "type": "boolean", "required": true }
+      }
+    },
+    "bundlingCharacteristics": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "isNaturallyBundledInOrdinaryCourse": { "type": "boolean", "required": true },
+        "canSuppliesBeProcuredIndependently": { "type": "boolean", "required": true },
+        "isAncillaryToPrincipalDeliverable": { "type": "boolean", "required": true }
+      }
+    },
+    "statutoryDetermination": {
+      "type": "string",
+      "enum": ["COMPOSITE_SUPPLY", "MIXED_SUPPLY", "INDEPENDENT_SEPARATE_SUPPLIES"],
+      "required": true
+    },
+    "effectiveTaxRatePercent": {
+      "type": "number",
+      "required": true,
+      "description": "Determined GST rate under Section 8(a) principal supply rate or Section 8(b) highest rate"
+    }
+  }
+}

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/section.json

@@ -0,0 +1,58 @@
+{
+  "sectionId": "CGST2017_SEC8",
+  "sectionCode": "8",
+  "aliases": [
+    "section 8",
+    "sec 8",
+    "composite supply",
+    "mixed supply",
+    "bundled contracts",
+    "principal supply",
+    "naturally bundled",
+    "highest rate supply"
+  ],
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 8 of CGST Act, 2017 read with Section 2(30) and Section 2(74)",
+  "title": "Tax liability on composite and mixed supplies and classification of bundled goods and services contracts",
+  "effectivePeriod": {
+    "validFrom": "2017-07-01",
+    "validTo": "OPEN_ENDED"
+  },
+  "plainTextSummary": "Section 8 of the CGST Act, 2017 governs the determination of tax liability on bundled supplies comprising two or more taxable goods or services. Under Section 8(a), a 'composite supply' consisting of two or more supplies that are naturally bundled and provided in conjunction with each other in the ordinary course of business, one of which is a 'principal supply' (Section 2(30)), is treated as a supply of such principal supply and taxed entirely at the principal supply's applicable rate. Under Section 8(b), a 'mixed supply' consisting of two or more individual supplies of goods or services made in conjunction with each other for a single price, which does not constitute a composite supply (Section 2(74)), is treated as a supply of that particular supply which attracts the highest rate of tax. In corporate finance and accounts payable, bundled procurement contracts (such as hardware supply with software licensing or installation) must be tested against commercial bundling norms, single-price versus segregated billing, and ancillary versus distinct performance obligations.",
+  "keyStatutoryThresholds": {
+    "compositeSupplyRule": "Section 8(a): Naturally bundled supplies are taxed entirely at the GST rate of the Principal Supply",
+    "mixedSupplyRule": "Section 8(b): Unbundled supplies billed for a single combined price are taxed at the Highest Rate among all components",
+    "principalSupplyDefinition": "Section 2(90): The supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary",
+    "segregatedPricingSafeHarbor": "Separate, commercially independent line items with distinct itemized prices generally do not constitute a mixed supply, allowing independent statutory classification per line item",
+    "procurementRisk": "Treating a mixed supply with an unsegregated lump-sum price under a lower component rate creates immediate short-payment exposure and interest liabilities under Section 50"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
+      "subject": "Section 8: Tax liability on composite and mixed supplies",
+      "officialUrl": "https://taxinformation.cbic.gov.in"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Circular No. 47/21/2018-GST dated 8 June 2018",
+      "subject": "Clarifications on classification of composite and mixed supplies and taxability of ancillary services",
+      "officialUrl": "https://taxinformation.cbic.gov.in"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Circular No. 11/11/2017-GST dated 20 October 2017",
+      "subject": "Clarification on taxability of printing contracts as composite supplies",
+      "officialUrl": "https://taxinformation.cbic.gov.in"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Master Services Agreement (MSA) / Procurement Purchase Order establishing contractual scope",
+    "Tax invoice showing itemized line-item pricing versus single composite price",
+    "Statement of Work (SOW) defining principal performance deliverables versus ancillary support",
+    "Commercial proof of natural bundling (Industry standard practice and trade packaging)",
+    "HSN/SAC classification crosswalk for each distinct supply component"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.4.0"
+}

package/okf/indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md

@@ -0,0 +1,53 @@
+---
+id: cbic_circular_170_2022
+title: CBIC Circular No. 170/02/2022-GST - Mandatory Reporting of ITC Reversals and Reclaim in GSTR-3B
+authority: Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance
+date: 2022-07-06
+statutory_section: CGST Section 16(2) Proviso & Rule 37
+valid_from: 2022-07-06
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+subject: Mandatory disclosure of permanent vs temporary ITC reversals and subsequent re-availment in GSTR-3B
+official_url: https://taxinformation.cbic.gov.in/
+---
+
+> [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  
+> **Valid From**: 6 July 2022  
+> **Valid To**: OPEN_ENDED (Active statutory circular; fully operational across GSTR-3B filings)  
+> **Temporal Status**: ACTIVE  
+> **Stale / Sunset Notes**: Active law. Operates in conjunction with Rule 37 as substituted w.e.f. 01-10-2022 (Notification No. 19/2022-CT).  
+> **Statutory Notice**: This document is a structured machine-readable distillation of CBIC Circular No. 170/02/2022-GST for automated accounting compliance and AP workflow governance.
+
+# CBIC Circular No. 170/02/2022-GST: Mandatory Reporting of ITC Reversals and Re-availment
+
+## 1. Statutory Background
+Prior to July 2022, taxpayers reported net Input Tax Credit (ITC) directly in Table 4(A) of GSTR-3B, without systematically disclosing temporary versus permanent reversals. CBIC Circular No. 170/02/2022-GST instituted a revised, non-negotiable reporting architecture to ensure complete audit trail reconciliation between auto-drafted GSTR-2B figures and final ITC availed.
+
+## 2. Definitive Reporting Architecture in GSTR-3B Table 4
+
+### A. Total Auto-Drafted Credit Ingestion (Table 4(A))
+Taxpayers must ingest the entire gross ITC auto-populated from GSTR-2B into Table 4(A), including ineligible or temporarily restricted credits.
+
+### B. Permanent Reversals (Table 4(B)(1))
+Credits that are **permanently inadmissible** and can never be reclaimed must be reported in Table 4(B)(1):
+- Blocked credits under Section 17(5) (motor vehicles, outdoor catering, employee gifts).
+- Common credit reversals under Rule 42 (inputs/input services used for exempt supplies or non-business use).
+- Capital goods credit reversals under Rule 43.
+
+### C. Temporary Reversals (Table 4(B)(2))
+Credits that are **temporarily reversed** but reclaimable upon future fulfillment of statutory conditions must be reported in Table 4(B)(2):
+- **180-Day Rule Reversal (Section 16(2) Second Proviso & Rule 37)**: Where consideration along with tax is not paid to the supplier within 180 days from the invoice date.
+- **Pending Receipt (Section 16(2)(b))**: Invoices auto-drafted in GSTR-2B where goods or services have not yet been actually received (e.g. goods in transit).
+- **Section 16(2)(c) Vendor Default Contingency**: Invoices where tax has not been deposited by supplier.
+
+### D. Re-availment of Reclaimed Credit (Table 4(A)(5) and Table 4(D)(1))
+When the recipient subsequently pays the supplier the invoice amount along with tax:
+1. The reclaimed credit is included in **Table 4(A)(5)** (All other ITC) in the month of payment.
+2. The exact amount of reclaimed credit must be **separately disclosed in Table 4(D)(1)** (*ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period*).
+3. **Statutory Time Limit Exemption**: The annual cutoff deadline under Section 16(4) does **NOT** apply to re-availment of credit under the third proviso to Section 16(2).
+
+## 3. Statutory Exceptions to 180-Day Reversal Clock
+Under Rule 37 and provisos to Section 16(2), the 180-day payment clock does not apply to:
+1. **Reverse Charge Supplies**: Inward supplies subject to RCM under Section 9(3) or 9(4).
+2. **Deemed Supplies Without Consideration**: Transactions between distinct persons or related parties under Schedule I.
+3. **Value Additions under Section 15(2)(b)**: Supplier liabilities paid by recipient on behalf of supplier.

package/okf/indirect_tax_gst/itc_eligibility_16_2/forms/gstr_3b_table_4_itc_reversal.json

@@ -0,0 +1,32 @@
+{
+  "formId": "GSTR_3B_TABLE_4_REVERSAL_RECLAIM",
+  "title": "GSTR-3B Table 4 Input Tax Credit Reversal & Re-availment Reconciliation",
+  "governingStatute": "Central Goods and Services Tax Act, 2017 (Section 16(2) Proviso & Rule 37)",
+  "validFrom": "2022-07-06",
+  "validTo": "OPEN_ENDED",
+  "temporalStatus": "ACTIVE",
+  "reportingTables": {
+    "temporaryReversal": "Table 4(B)(2) (Others - Reversible under Rule 37 / 180-day non-payment)",
+    "reavailmentGross": "Table 4(A)(5) (All other ITC - Ingested in month of vendor payment)",
+    "reclaimDisclosure": "Table 4(D)(1) (ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period)"
+  },
+  "reconciliationFields": [
+    "SUPPLIER_GSTIN_15_CHAR",
+    "SUPPLIER_LEGAL_NAME",
+    "INVOICE_NUMBER",
+    "INVOICE_DATE",
+    "INVOICE_TOTAL_AMOUNT_WITH_TAX_INR",
+    "ITC_AVAILED_IGST_INR",
+    "ITC_AVAILED_CGST_INR",
+    "ITC_AVAILED_SGST_INR",
+    "AGING_DAYS_FROM_INVOICE_DATE",
+    "PAYMENT_STATUS_PAID_OR_UNPAID",
+    "PAYMENT_DATE_IF_PAID",
+    "PAYMENT_BANK_UTR_REFERENCE",
+    "RULE_37_180_DAY_BREACH_BOOL",
+    "STATUTORY_EXCEPTION_APPLIED_CODE",
+    "SECTION_50_INTEREST_CALCULATED_INR",
+    "TABLE_4B2_REVERSAL_PERIOD_YYYY_MM",
+    "TABLE_4D1_RECLAIM_PERIOD_YYYY_MM"
+  ]
+}