48. Statutory tax and localisation controls
Retain one independently approved, effective-dated source of legal registration, fiscal/localisation, tax-rule and statutory document-series policy before any transactional Finance capability is authorised.
Purpose
Retain one independently approved, effective-dated source of legal registration, fiscal/localisation, tax-rule and statutory document-series policy before any transactional Finance capability is authorised.
Tax Accountant author/submitter; different Finance Controller approver/retire authority; Project / Contract Manager, Accountable Executive, Compliance Manager and Auditor read-only
FSL-… · INDIA-OPS / IN / 29 · GSTIN 29… · INR · en-IN · Asia/Kolkata · FY 1 Apr · GST-LOCAL-18 = CGST 9 + SGST 9 · INV/25-26/###### policy only.
Before you begin
- The actor has an assigned accountable site and sufficient clearance
- The legal registration and jurisdiction are verified from current official sources
- Same-site CLEAN authority evidence is available
- Different named Tax Accountant and Finance Controller users are available
- Effective dates and series constraints are confirmed before submission
Configuration meaning, jurisdiction guardrails and transactional boundary
This tuple is unique and site-scoped. It identifies the accountable configuration boundary; it is not a customer, supplier, establishment filing or ledger-company transaction.
Type, number, authority and regime are immutable version data. For India GST, the GSTIN format and first two digits must match the jurisdiction/state code.
Base/functional currency, BCP 47 locale, IANA timezone, fiscal start, tax point, price inclusion and rounding policy are explicit. India GST profiles require Asia/Kolkata and 1 April in this first bounded implementation; INR is the editable UI default, not an inferred functional-currency conclusion.
A rule defines direction, supply type, collection mechanism, total percentage, dates and authority reference. Named components must sum to the total; ZERO_RATED, EXEMPT and OUT_OF_SCOPE must total zero.
Flags record whether future consumers must capture these facts. This screen does not determine place of supply or decide whether reverse charge applies to a transaction.
A type/code/prefix/separator/digit/reset/maximum policy only. India GST statutory series use FINANCIAL_YEAR and fit 16 characters; no number is reserved, allocated or printed.
The SHA-256 fingerprint covers the normalized profile, evidence snapshot, sorted tax rules/components and sorted series so the controller decides the exact immutable content.
Approval activates immediately and therefore fails when today falls outside the version period. Future scheduling is not implied; use a later authorised versioning capability if needed.
Create, submit, decide, read and retire actions never calculate tax, issue a statutory document, create a journal/return/filing/payment, fetch an exchange rate, value inventory or alter an operational source.
Procedure
- 1
Open Statutory tax & localisation as Tax Accountant and select an assigned site. Enter exact legal/jurisdiction registration and localisation fields from official authority evidence.
- 2
Add each effective tax rule and component. Resolve any total/component or effectivity validation before saving rather than using a balancing placeholder.
- 3
Add each statutory series constraint. Check the composed maximum-length witness; treat it solely as issuance policy.
- 4
Attach CLEAN evidence, create the immutable draft and verify its checksum/history, then submit it as the same named author.
- 5
As a different Finance Controller, compare content and evidence before approving or rejecting. Correct a rejection by creating a new retained version; do not edit history.
- 6
Read the active and historical versions as a scoped reviewer. Retire only as an independent controller when the definition must no longer be active, retaining all evidence.
- 7
Compare zero-authority witnesses after the workflow and verify no stock, ledger, demand, procurement, receipt, customer-commercial, invoice, tax, filing, payment or notification transaction was created.
Expected result
- One legal entity/country/jurisdiction/site profile is unique
- Every definition version is immutable and SHA-256 checksummed
- Tax components reconcile exactly and effective dates nest within the profile
- India GST registration, locale/fiscal and statutory-series guardrails fail closed
- Author/submitter and controller are different named users
- Rejection retains history and replacement creates a new version
- Approval activates only an effective current version and supersedes a prior active definition without mutation
- Site and clearance filtering apply and classified reads are audited
- Retirement retains history and removes the active version
- No tax calculation, issuance, numbering, journal, return, filing, payment, exchange-rate or accounting-posting authority is introduced