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Addressing discrepancies between taxes paid and owed under GST: FAQs
Taxes & compliance
array:1 [587 =>Drupal\node\Entity\Node {#6793 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:37 [ "nid" =>array:1 [ "x-default" => "587" ] "vid" =>array:1 [ "x-default" => "4488" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "513879f2-eee1-4753-bd17-fbff4fe12115" ] "langcode" =>array:1 [ "x-default" => "in" ] "revision_uid" =>array:1 [ "x-default" => "100" ] "revision_timestamp" =>array:1 [ "x-default" => "1720162183" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "Procedures in GST: A comprehensive overview" ] "created" =>array:1 [ "x-default" => "1640243043" ] "changed" =>array:1 [ "x-default" => "1720162183" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h1 id="procedures-in-gst">Procedures in GST</h1>\r\n\r\n<p>While we’ve been bombarded with GST-related information in the last few months, there hasn’t been much discussion regarding the audit and assessment processes. These procedures are carried out when there’s a mismatch between the tax owed by a taxpayer and the actual tax amount they have paid. A lot goes into these procedures to maintain the transparency of the tax system.</p>\r\n\r\n<h3 id="audits">Audits</h3>\r\n\r\n<h4 id="what-is-an-audit">What is an audit?</h4>\r\n\r\n<p>An audit is a verification process used to validate a taxpayer’s financial records and legal documents. Usually, audits are carried out to check the accuracy of GST turnover declarations, tax payments, and refunds claimed. They’re also used to check the returns filed by the taxpayer. Audits help validate compliance ratings of businesses by assessing the degree of compliance of their activities. </p>\r\n\r\n<h4 id="threshold-for-an-audit-under-gst">Threshold for an audit under GST</h4>\r\n\r\n<p>If a business’ turnover exceeds 1 crore in a fiscal year, the business owner will be liable for an audit session conducted by a Chartered Accountant. </p>\r\n\r\n<h4 id="requirements">Requirements</h4>\r\n\r\n<p>Once the audit notice is sent, the taxpayer has to file GSTR-9B and upload a few documents, including a reconciliation statement, an audited copy of the annual accounts, and any other legal document requested in the audit notice.</p>\r\n\r\n<h4 id="auditing-process">Auditing process</h4>\r\n\r\n<p>When the conditions for an audit are met, the Commissioner of CGST/SGST will authorize a tax official to conduct the audit. The tax official will send the taxpayer a notice 15 days before the start of the audit. The audit itself takes place at the taxpayer’s place of business and will be completed within three months of the date of the notice. </p>\r\n\r\n<h3 id="special-audit">Special audit</h3>\r\n\r\n<p> </p>\r\n\r\n<h4 id="when-is-a-special-audit-needed">When is a special audit needed?</h4>\r\n\r\n<p>The Assistant Commissioner can call for a special audit if the regular audit reveals disparities in the taxpayer’s records. These disparities could include inaccurate tax declarations or incorrect credits availed. The special audit process is carried out by a Chartered Accountant or Cost Accountant nominated by the Commissioner. </p>\r\n\r\n<h4 id="results-of-the-auditing-process">Results of the auditing process</h4>\r\n\r\n<p>At the end of the prescribed audit period, the findings will be declared, and the audit report will be submitted to the Assistant Commissioner. Findings include any discrepancies in tax refunds, tax payments, or <a href="https://www.zoho.com/in/books/gst/gst-input-tax-credit-rules.html">input tax credit</a> between the audited financial statement and the information furnished by the taxpayer. After the findings are declared, the taxpayer will be given a chance to be heard by the tax officials.</p>\r\n\r\n<h4 id="provisions-relevant-to-special-audit">Provisions relevant to special audit:</h4>\r\n\r\n<p>The concerned taxpayer will be convicted under Section 73 (non-fraud case) or Section 74 (fraud case), if they are found guilty of the following:</p>\r\n\r\n<ul>\r\n\t<li>Tax not paid</li>\r\n\t<li>Short payment of tax</li>\r\n\t<li>Incorrect tax refunds </li>\r\n\t<li>Improper availing or utilizing of ITC</li>\r\n</ul>\r\n\r\n<h4 id="demand-and-recovery">Demand and recovery</h4>\r\n\r\n<p>The Income Tax Department uses these procedures when there’s a mismatch between the tax owed by a taxpayer and the actual tax amount they have paid. These actions start with a tax official sending a notice to the taxpayer demanding payment of the taxes owed. This can happen in the following cases:</p>\r\n\r\n<ul>\r\n\t<li>Unpaid or short paid tax or incorrect refund, where no fraudulent activities are involved.</li>\r\n\t<li>Unpaid or short paid tax or incorrect refund that involves fraudulent activities.</li>\r\n\t<li>Failure to deposit tax with the government, despite collecting the appropriate amount.</li>\r\n\t<li>Making payments for SGST transactions where IGST had to be paid or vice versa. </li>\r\n</ul>\r\n\r\n<p><strong>Note:</strong> If the amount demanded is not paid, the Income Tax department will begin its recovery procedure. </p>\r\n\r\n<h3 id="assessment">Assessment</h3>\r\n\r\n<p>An assessment is a process used to calculate a taxpayer’s tax liability — in other words, how much tax they should pay. Under GST, there are five types of assessments: </p>\r\n\r\n<h4 id="1-self-assessment">1. Self assessment</h4>\r\n\r\n<p> Under GST, every registered taxpayer will assess the tax amount they must pay and file their periodic returns on time. </p>\r\n\r\n<h4 id="2-summary-assessment">2. Summary assessment</h4>\r\n\r\n<p>Summary assessment is carried out by a tax official, if they have a valid reason to believe that the delay in assessment would adversely affect the overall revenue, and they also possess evidence of the concerned taxpayer’s tax liability.</p>\r\n\r\n<p>If the order is found to be erroneous (within 30 days of receipt) by the Joint Commissioner or the Assistant Commissioner, it can be withdrawn by them.</p>\r\n\r\n<h4 id="3-provisional-assessment">3. Provisional assessment</h4>\r\n\r\n<p>When the taxpayer is unable to accurately calculate their own tax rate, they can opt for provisional assessment, where the tax official will calculate the tax rate and notify the taxpayer of the result. The taxpayer can then pay their taxes at the rate set by the tax official. <a href="http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf">Click</a> to learn more about CBEC’s rules and regulations on provisional assessment. </p>\r\n\r\n<h4 id="4-scrutiny-assessment">4. Scrutiny assessment</h4>\r\n\r\n<p>The tax officer can scrutinize a taxpayer’s returns and related information, and seek explanation regarding any discrepancies. If the explanation is not satisfactory, corrective measures such as an audit or a special audit will be initiated. </p>\r\n\r\n<h4 id="5-best-judgement-assessment">5. Best judgement assessment</h4>\r\n\r\n<p>If scrutiny assessment fails, a tax official will assess the taxpayer’s records using the available evidence. This is likely to happen when:</p>\r\n\r\n<ul>\r\n\t<li>The necessary documents, financial records, or returns are not furnished.</li>\r\n\t<li>The furnished documents or records are rejected by the tax official due to inaccuracy.</li>\r\n\t<li>Any taxable person fails to pay taxes despite being eligible to pay taxes under GST. </li>\r\n</ul>\r\n\r\n<h3 id="advance-ruling">Advance ruling</h3>\r\n\r\n<p> </p>\r\n\r\n<h4 id="what-is-advance-ruling-under-the-gst-regime">What is advance ruling, under the GST regime?</h4>\r\n\r\n<p>Under the GST regime, advance rules are clearly-written decisions provided by the tax officials to clear up questions that taxpayers are likely to have regarding the supply of goods and services.</p>\r\n\r\n<h4 id="advance-ruling-can-be-sought-in-the-following-cases">Advance ruling can be sought in the following cases:</h4>\r\n\r\n<ul>\r\n\t<li>Classifying goods and/or services</li>\r\n\t<li>Applicability of a notification issued under GST</li>\r\n\t<li>Determining the time and value of a supply of goods and/or services</li>\r\n\t<li>Determining whether input tax credit is permissible</li>\r\n\t<li>Determining the liability to pay tax on any goods or services</li>\r\n\t<li>Possibility of the applicant being registered under GST</li>\r\n\t<li>Determining whether a particular activity will result in a supply of goods or services</li>\r\n</ul>\r\n\r\n<h4 id="process">Process</h4>\r\n\r\n<p>The taxpayer should furnish an application form, along with the necessary financial records, to the tax official. 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=>Drupal\Core\StringTranslation\TranslatableMarkup {#2009 #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2010 #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "timestamp" "weight" =>0] ] "form" =>array:2 [ "options" =>array:2 [ "type" => "datetime_timestamp" "weight" =>10] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2011 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2008} } #type: "created" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3405 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3406 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2012 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2013 #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2014 #string: "The time that the node was last edited." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "changed" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2015 #definition: array:2 [ "type" => "field_item:changed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2012} } #type: "changed" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3855 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3854 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#4050 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.promote" #status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2021 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ "type" => "boolean_checkbox" "settings" =>array:1 [ "display_label" =>true] "weight" =>16] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2023 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2024 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2021} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4533 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4532 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2026 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2027 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2029 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2030 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2026} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2032 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2033 #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034 #string: "A flag indicating whether this was a default revision when it was saved." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "storage_required" =>true "internal" =>true "translatable" =>false "revisionable" =>true "provider" => "node" "field_name" => "revision_default" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2035 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2036 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2032} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#15853 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15856 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2038 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2039 #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2040 #string: "Indicates if the last edit of a translation belongs to current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "revision_translation_affected" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2041 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2042 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2043 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2038} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6796 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6888 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6873 #string: "The moderation state of this piece of content." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList" "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ "label" => "hidden" "region" => "hidden" "weight" =>-5] "configurable" =>false] "form" =>array:2 [ "options" =>array:3 [ "type" => "moderation_state_default" "weight" =>100 "settings" => [] ] "configurable" =>true] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6875 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6796} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2048 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2049 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2050 #string: "The meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList" "computed" =>true "translatable" =>true "entity_type" => "node" "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2051 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2048} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2052 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2053 #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ "type" => "path" "weight" =>30] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2054 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2052} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2055 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2056 #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ "type" => "datetime_timestamp_no_default" "region" => "hidden" ] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerPublishOn" =>null] "provider" => "scheduler" "field_name" => "publish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2057 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2055} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2058 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2059 #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ "type" => "datetime_timestamp_no_default" "region" => "hidden" ] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerUnpublishOn" =>null] "provider" => "scheduler" "field_name" => "unpublish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2060 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2058} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2061 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2062 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ "label" => "hidden" "region" => "hidden" "weight" =>-5] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ "type" => "scheduler_moderation" "region" => "hidden" ] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "publish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2063 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2061} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2064 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2065 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ "label" => "hidden" "region" => "hidden" "weight" =>-5] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ "type" => "scheduler_moderation" "region" => "hidden" ] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerUnPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "unpublish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2066 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2064} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2067 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2068 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2069 #string: "Computed menu link for the node (only available during node saving)." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "class" => "\Drupal\token\MenuLinkFieldItemList" "translatable" =>true "internal" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:2 [ "label" => "hidden" "region" => "hidden" ] ] "form" =>array:1 [ "options" =>array:1 [ "region" => "hidden" ] ] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2070 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "menu_link_content" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2067} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2071 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2072 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2073 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "initial_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_source" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2074 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2071} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2075 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2076 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "initial_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_outdated" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2078 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2079 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2075} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2081 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2082 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2083 #string: "Node read time." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime" "provider" => "node_read_time" "display" =>array:1 [ "view" =>array:2 [ "options" =>array:1 [ "region" => "hidden" ] "configurable" =>true] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2084 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2081} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6874 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.body" #status: true #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.body" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.body" #field_name: "body" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "Post Content" #description: "" #settings: array:2 [ "display_summary" =>true "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6872 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_add_rhs_section" #status: true #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_add_rhs_section" #field_name: "field_add_rhs_section" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Add RHS Section ?" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_categories" =>Drupal\field\Entity\FieldConfig {#6870 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_categories" #status: true #uuid: "58a7c1da-317b-4fe8-afef-99482405df02" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_categories" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_categories" #field_name: "field_categories" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Categories" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:1 [ "field" => "_none" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_comments" =>Drupal\field\Entity\FieldConfig {#6786 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_comments" #status: true #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_comments" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "comment" ] ] #isSyncing: false #id: "node.article_content.field_comments" #field_name: "field_comments" #field_type: "comment" #entity_type: "node" #bundle: "article_content" #label: "Comments" #description: "" #settings: array:5 [ "default_mode" =>0 "per_page" =>50 "anonymous" =>0 "form_location" =>true "preview" =>0] #required: false #translatable: true #default_value: array:1 [0 =>array:6 [ "status" =>2 "cid" =>0 "last_comment_timestamp" =>0 "last_comment_name" =>null "last_comment_uid" =>0 "comment_count" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6787 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance" #status: true #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.compliance" ] ] #isSyncing: false #id: "node.article_content.field_compliance" #field_name: "field_compliance" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "compliance" => "compliance" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6864 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "states_in_india" => "states_in_india" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6869 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "filter_types" => "filter_types" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6886 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6866 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_media_source" #status: true #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_media_source" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.media_source" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_media_source" #field_name: "field_media_source" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Featured Image" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ "media_source" => "media_source" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ "weight" =>8 "enabled" =>false] "from_library" =>array:2 [ "weight" =>9 "enabled" =>false] "media_source" =>array:2 [ "weight" =>10 "enabled" =>true] "post_content_first_level" =>array:2 [ "weight" =>13 "enabled" =>false] "post_content_section" =>array:2 [ "weight" =>14 "enabled" =>false] "product_widget" =>array:2 [ "weight" =>11 "enabled" =>false] "sub_category_section" =>array:2 [ "weight" =>12 "enabled" =>false] "third_party_links_section" =>array:2 [ "weight" =>13 "enabled" =>false] "widget_social" =>array:2 [ "weight" =>14 "enabled" =>false] ] ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6868 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #isSyncing: false #id: "node.field_media_source" #field_name: "field_media_source" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: 1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6867 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_metatags" #status: true #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_metatags" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "metatag" ] ] #isSyncing: false #id: "node.article_content.field_metatags" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #bundle: "article_content" #label: "Metatags" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6865 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_need_image" #status: true #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_need_image" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_need_image" #field_name: "field_need_image" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Include this image at the top of this post" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6863 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_post_created_by_author" #status: true #uuid: "496bf130-a099-4207-927a-182e0f95b8b9" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.author" ] ] #isSyncing: false #id: "node.article_content.field_post_created_by_author" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "author" => "author" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_primary_category" =>Drupal\field\Entity\FieldConfig {#4693 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_primary_category" #status: true #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_primary_category" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_primary_category" #field_name: "field_primary_category" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Primary Category" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:2 [ "field" => "_none" "direction" => "ASC" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_tags" =>Drupal\field\Entity\FieldConfig {#6784 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_tags" #status: true #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_tags" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.tags" ] ] #isSyncing: false #id: "node.article_content.field_tags" #field_name: "field_tags" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Tags" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "tags" => "tags" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>true "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_title_description" =>Drupal\field\Entity\FieldConfig {#6855 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_title_description" #status: true #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_title_description" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_title_description" #field_name: "field_title_description" #field_type: "string_long" #entity_type: "node" #bundle: "article_content" #label: "Title Description" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? 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The purpose of an audit is to verify the legitimacy of the turnover declared, the taxes paid, ITC availed, and refund claimed, and also to determine the extent to which the taxpayer has followed the GST Rules and Acts.</p>\r\n\r\n<h3 id="when-will-i-be-audited">When will I be audited? </h3>\r\n\r\n<ul>\r\n\t<li>If your business’ turnover crosses the threshold of Rs. 1 crore, you will be audited. If you have opted for the presumptive income scheme, then you will be audited if your turnover is under Rs. 2 crore. </li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>The presumptive income scheme is a scheme meant to help SMEs reduce the burden of maintaining accounts and getting them audited. </li>\r\n</ul>\r\n\r\n<h3 id="what-are-the-types-of-audits">What are the types of audits?</h3>\r\n\r\n<p>There are three different types of audits under GST. </p>\r\n\r\n<ul>\r\n\t<li>The first type of audit is to be conducted by a chartered or cost accountant for every business whose turnover exceeds Rs. 2 crore. The business owner must be able to provide a certified copy of the audited annual accounts and a reconciliation statement along with Form GSTR-9C once an audit notice has been sent to them. </li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>The second type of audit is called a normal audit. It is conducted by the Commissioner or any officer authorised by them for the particular business. The Commissioner decides the duration, frequency and manner of the audit.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>The third type of audit is called a special audit. The Commissioner can call for a special audit when a normal audit reveals discrepancies in the taxpayer’s documents or records.</li>\r\n</ul>\r\n\r\n<h3 id="what-are-the-results-of-an-audit-and-what-consequences-do-they-bring">What are the results of an audit and what consequences do they bring?</h3>\r\n\r\n<ul>\r\n\t<li>After the end of an audit session, the findings of the auditor are declared to the taxpayer within 30 days. These include any differences found between the information provided by the taxpayer and the financial statement drawn by the auditor. If there are discrepancies, then the taxpayer is first allowed to be heard by the tax officials. This is an attempt at clarifying and avoiding any misunderstandings.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>However, if further investigation proves the taxpayer guilty of non-payment, short payment, incorrect refunds or improper utilisation of ITC, they will be convicted under Sections 73 and 74 for non-fraud and fraud cases respectively. </li>\r\n</ul>\r\n\r\n<h2 id="advance-ruling">Advance Ruling</h2>\r\n\r\n<h3 id="what-isadvanceruling-under-gst">What is advance ruling under GST?</h3>\r\n\r\n<ul>\r\n\t<li>When individuals and businesses require further clarification of information provided by the GST Acts, they can request an advance ruling.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>An advance ruling is a simple explanation of the rules given under GST.</li>\r\n</ul>\r\n\r\n<h3 id="where-can-advance-ruling-be-implemented">Where can advance ruling be implemented?</h3>\r\n\r\n<p>An advance ruling can be requested by taxpayers when the provisions mentioned by GST Acts are unclear. The following are situations for which an advance ruling can be requested: </p>\r\n\r\n<ul>\r\n\t<li>When businesses are having trouble classifying goods and services.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When a taxpayer is sent an unclear notification related to applicable GST.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When determining the time and place of a supply which will influence the amount of payable tax for it.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When determining the amount of tax owed by a taxpayer for a supply.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When checking if ITC is applicable for the amount of tax paid or to be paid. </li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When checking whether a taxpayer is required to be GST registered or not.</li>\r\n</ul>\r\n\r\n<ul>\r\n\t<li>When determining whether an activity carried out by the taxpayer would result in a supply of goods and services or not.</li>\r\n</ul>\r\n\r\n<h3 id="what-are-the-objectives-ofadvanceruling">What are the objectives of advance 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"default_value" =>array:1 [0 =>array:1 [ "value" => "" ] ] "display" =>array:1 [ "form" =>array:1 [ "options" =>array:3 [ "type" => "string_textarea" "weight" =>25 "settings" =>array:1 [ …1] ] ] ] "provider" => "node" "field_name" => "revision_log" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1995 #definition: array:2 [ "type" => "field_item:string_long" "settings" =>array:1 [ "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1992} } #type: "string_long" #propertyDefinitions: null #schema: null #indexes: [] } "status" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6798 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.status" #status: true #uuid: "12dcecd1-8be7-4d2b-92ec-94abb43446dd" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.status" #field_name: "status" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Published" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "uid" =>Drupal\Core\Field\BaseFieldDefinition {#2001 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2002 #string: "Authored by" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "default_value_callback" => "Drupal\node\Entity\Node::getDefaultEntityOwner" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2003 #string: "The username of the content author." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "author" "weight" =>0] ] "form" =>array:2 [ "options" =>array:3 [ "type" => "entity_reference_autocomplete" "weight" =>5 "settings" =>array:3 [ …3] ] "configurable" =>true] ] "provider" => "node" "field_name" => "uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2004 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2001} } #type: "entity_reference" #propertyDefinitions: array:2 [ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#3387 #definition: array:4 [ "type" => "integer" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3388 #string: "@label ID" #arguments: array:1 [ …1] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [ "unsigned" =>true] "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#3389 #definition: array:6 [ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#574 #string: "User" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3391 #string: "The referenced entity" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "read-only" =>false "constraints" =>array:1 [ "EntityType" => "user" ] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#3392 #definition: array:12 [ "class" => "Drupal\Core\Entity\Plugin\DataType\EntityAdapter" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#887 …5} "constraints" =>array:4 [ …4] "internal" =>false "definition_class" => "\Drupal\Core\Entity\TypedData\EntityDataDefinition" "list_class" => "\Drupal\Core\TypedData\Plugin\DataType\ItemList" "list_definition_class" => "\Drupal\Core\TypedData\ListDataDefinition" "unwrap_for_canonical_representation" =>true "id" => "entity" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1029 …5} "deriver" => "\Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver" "provider" => "core" ] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "title" =>Drupal\Core\Field\BaseFieldDefinition {#2005 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2006 #string: "Title" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true "translatable" =>true "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "string" "weight" =>-5] ] "form" =>array:2 [ "options" =>array:2 [ "type" => "string_textfield" "weight" =>-5] "configurable" =>true] ] "provider" => "node" "field_name" => "title" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2007 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2005} } #type: "string" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3399 #definition: array:4 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3400 #string: "Text value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [ "case_sensitive" =>false] "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "created" =>Drupal\Core\Field\BaseFieldDefinition {#2008 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2009 #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2010 #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "timestamp" "weight" =>0] ] "form" =>array:2 [ "options" =>array:2 [ "type" => "datetime_timestamp" "weight" =>10] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2011 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2008} } #type: "created" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3405 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3406 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2012 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2013 #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2014 #string: "The time that the node was last edited." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "changed" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2015 #definition: array:2 [ "type" => "field_item:changed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2012} } #type: "changed" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3855 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3854 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#4050 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.promote" #status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2021 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ "type" => "boolean_checkbox" "settings" =>array:1 [ …1] "weight" =>16] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2023 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2024 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2021} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4533 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4532 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2026 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2027 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2029 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2030 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2026} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2032 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2033 #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034 #string: "A flag indicating whether this was a default revision when it was saved." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "storage_required" =>true "internal" =>true "translatable" =>false "revisionable" =>true "provider" => "node" "field_name" => "revision_default" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2035 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2036 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2032} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#15853 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15856 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2038 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2039 #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2040 #string: "Indicates if the last edit of a translation belongs to current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "revision_translation_affected" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2041 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2042 #string: "On" …4 } "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2043 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2038} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6796 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6888 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6873 #string: "The moderation state of this piece of content." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList" "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6875 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6796} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2048 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2049 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2050 #string: "The meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList" "computed" =>true "translatable" =>true "entity_type" => "node" "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2051 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2048} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2052 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2053 #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2054 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2052} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2055 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2056 #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerPublishOn" =>null] "provider" => "scheduler" "field_name" => "publish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2057 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2055} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2058 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2059 #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerUnpublishOn" =>null] "provider" => "scheduler" "field_name" => "unpublish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2060 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2058} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2061 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2062 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "publish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2063 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2061} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2064 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2065 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerUnPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "unpublish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2066 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2064} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2067 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2068 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2069 #string: "Computed menu link for the node (only available during node saving)." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "class" => "\Drupal\token\MenuLinkFieldItemList" "translatable" =>true "internal" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:2 [ …2] ] "form" =>array:1 [ "options" =>array:1 [ …1] ] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2070 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "menu_link_content" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2067} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2071 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2072 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2073 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "initial_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_source" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2074 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2071} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2075 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2076 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "initial_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_outdated" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2078 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2079 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2075} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2081 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2082 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2083 #string: "Node read time." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime" "provider" => "node_read_time" "display" =>array:1 [ "view" =>array:2 [ "options" =>array:1 [ …1] "configurable" =>true] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2084 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2081} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6874 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.body" #status: true #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.body" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.body" #field_name: "body" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "Post Content" #description: "" #settings: array:2 [ "display_summary" =>true "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6872 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_add_rhs_section" #status: true #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_add_rhs_section" #field_name: "field_add_rhs_section" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Add RHS Section ?" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_categories" =>Drupal\field\Entity\FieldConfig {#6870 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_categories" #status: true #uuid: "58a7c1da-317b-4fe8-afef-99482405df02" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_categories" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_categories" #field_name: "field_categories" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Categories" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:1 [ "field" => "_none" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_comments" =>Drupal\field\Entity\FieldConfig {#6786 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_comments" #status: true #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_comments" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "comment" ] ] #isSyncing: false #id: "node.article_content.field_comments" #field_name: "field_comments" #field_type: "comment" #entity_type: "node" #bundle: "article_content" #label: "Comments" #description: "" #settings: array:5 [ "default_mode" =>0 "per_page" =>50 "anonymous" =>0 "form_location" =>true "preview" =>0] #required: false #translatable: true #default_value: array:1 [0 =>array:6 [ "status" =>2 "cid" =>0 "last_comment_timestamp" =>0 "last_comment_name" =>null "last_comment_uid" =>0 "comment_count" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6787 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance" #status: true #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.compliance" ] ] #isSyncing: false #id: "node.article_content.field_compliance" #field_name: "field_compliance" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "compliance" => "compliance" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6864 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "states_in_india" => "states_in_india" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6869 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "filter_types" => "filter_types" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6886 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6866 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_media_source" #status: true #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_media_source" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.media_source" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_media_source" #field_name: "field_media_source" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Featured Image" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ "media_source" => "media_source" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6868 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #isSyncing: false #id: "node.field_media_source" #field_name: "field_media_source" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: 1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6867 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_metatags" #status: true #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_metatags" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "metatag" ] ] #isSyncing: false #id: "node.article_content.field_metatags" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #bundle: "article_content" #label: "Metatags" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6865 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_need_image" #status: true #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_need_image" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_need_image" #field_name: "field_need_image" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Include this image at the top of this post" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6863 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_post_created_by_author" #status: true #uuid: "496bf130-a099-4207-927a-182e0f95b8b9" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.author" ] ] #isSyncing: false #id: "node.article_content.field_post_created_by_author" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "author" => "author" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_primary_category" =>Drupal\field\Entity\FieldConfig {#4693 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_primary_category" #status: true #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_primary_category" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_primary_category" #field_name: "field_primary_category" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Primary Category" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:2 [ "field" => "_none" "direction" => "ASC" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? 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Drupal\field\Entity\FieldConfig} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "in" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#16397} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "872" "revision" => "4729" "uuid" => "dd4fe62c-21c8-4d95-82c4-e4c61e38b8d7" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Addressing discrepancies between taxes paid and owed under GST: FAQs" ] "langcode" =>array:1 [ "x-default" => "in" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "owner" =>array:1 [ "x-default" => "4" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4729" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 587 =>Drupal\node\Entity\Node {#6793 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:37 [ "nid" =>array:1 [ "x-default" => "587" ] "vid" =>array:1 [ "x-default" => "4488" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "513879f2-eee1-4753-bd17-fbff4fe12115" ] "langcode" =>array:1 [ "x-default" => "in" ] "revision_uid" =>array:1 [ "x-default" => "100" ] "revision_timestamp" =>array:1 [ "x-default" => "1720162183" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "Procedures in GST: A comprehensive overview" ] "created" =>array:1 [ "x-default" => "1640243043" ] "changed" =>array:1 [ "x-default" => "1720162183" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h1 id="procedures-in-gst">Procedures in GST</h1>\r\n\r\n<p>While we’ve been bombarded with GST-related information in the last few months, there hasn’t been much discussion regarding the audit and assessment processes. These procedures are carried out when there’s a mismatch between the tax owed by a taxpayer and the actual tax amount they have paid. A lot goes into these procedures to maintain the transparency of the tax system.</p>\r\n\r\n<h3 id="audits">Audits</h3>\r\n\r\n<h4 id="what-is-an-audit">What is an audit?</h4>\r\n\r\n<p>An audit is a verification process used to validate a taxpayer’s financial records and legal documents. Usually, audits are carried out to check the accuracy of GST turnover declarations, tax payments, and refunds claimed. They’re also used to check the returns filed by the taxpayer. Audits help validate compliance ratings of businesses by assessing the degree of compliance of their activities. </p>\r\n\r\n<h4 id="threshold-for-an-audit-under-gst">Threshold for an audit under GST</h4>\r\n\r\n<p>If a business’ turnover exceeds 1 crore in a fiscal year, the business owner will be liable for an audit session conducted by a Chartered Accountant. </p>\r\n\r\n<h4 id="requirements">Requirements</h4>\r\n\r\n<p>Once the audit notice is sent, the taxpayer has to file GSTR-9B and upload a few documents, including a reconciliation statement, an audited copy of the annual accounts, and any other legal document requested in the audit notice.</p>\r\n\r\n<h4 id="auditing-process">Auditing process</h4>\r\n\r\n<p>When the conditions for an audit are met, the Commissioner of CGST/SGST will authorize a tax official to conduct the audit. The tax official will send the taxpayer a notice 15 days before the start of the audit. The audit itself takes place at the taxpayer’s place of business and will be completed within three months of the date of the notice. </p>\r\n\r\n<h3 id="special-audit">Special audit</h3>\r\n\r\n<p> </p>\r\n\r\n<h4 id="when-is-a-special-audit-needed">When is a special audit needed?</h4>\r\n\r\n<p>The Assistant Commissioner can call for a special audit if the regular audit reveals disparities in the taxpayer’s records. These disparities could include inaccurate tax declarations or incorrect credits availed. The special audit process is carried out by a Chartered Accountant or Cost Accountant nominated by the Commissioner. </p>\r\n\r\n<h4 id="results-of-the-auditing-process">Results of the auditing process</h4>\r\n\r\n<p>At the end of the prescribed audit period, the findings will be declared, and the audit report will be submitted to the Assistant Commissioner. Findings include any discrepancies in tax refunds, tax payments, or <a href="https://www.zoho.com/in/books/gst/gst-input-tax-credit-rules.html">input tax credit</a> between the audited financial statement and the information furnished by the taxpayer. After the findings are declared, the taxpayer will be given a chance to be heard by the tax officials.</p>\r\n\r\n<h4 id="provisions-relevant-to-special-audit">Provisions relevant to special audit:</h4>\r\n\r\n<p>The concerned taxpayer will be convicted under Section 73 (non-fraud case) or Section 74 (fraud case), if they are found guilty of the following:</p>\r\n\r\n<ul>\r\n\t<li>Tax not paid</li>\r\n\t<li>Short payment of tax</li>\r\n\t<li>Incorrect tax refunds </li>\r\n\t<li>Improper availing or utilizing of ITC</li>\r\n</ul>\r\n\r\n<h4 id="demand-and-recovery">Demand and recovery</h4>\r\n\r\n<p>The Income Tax Department uses these procedures when there’s a mismatch between the tax owed by a taxpayer and the actual tax amount they have paid. These actions start with a tax official sending a notice to the taxpayer demanding payment of the taxes owed. This can happen in the following cases:</p>\r\n\r\n<ul>\r\n\t<li>Unpaid or short paid tax or incorrect refund, where no fraudulent activities are involved.</li>\r\n\t<li>Unpaid or short paid tax or incorrect refund that involves fraudulent activities.</li>\r\n\t<li>Failure to deposit tax with the government, despite collecting the appropriate amount.</li>\r\n\t<li>Making payments for SGST transactions where IGST had to be paid or vice versa. </li>\r\n</ul>\r\n\r\n<p><strong>Note:</strong> If the amount demanded is not paid, the Income Tax department will begin its recovery procedure. </p>\r\n\r\n<h3 id="assessment">Assessment</h3>\r\n\r\n<p>An assessment is a process used to calculate a taxpayer’s tax liability — in other words, how much tax they should pay. Under GST, there are five types of assessments: </p>\r\n\r\n<h4 id="1-self-assessment">1. Self assessment</h4>\r\n\r\n<p> Under GST, every registered taxpayer will assess the tax amount they must pay and file their periodic returns on time. </p>\r\n\r\n<h4 id="2-summary-assessment">2. Summary assessment</h4>\r\n\r\n<p>Summary assessment is carried out by a tax official, if they have a valid reason to believe that the delay in assessment would adversely affect the overall revenue, and they also possess evidence of the concerned taxpayer’s tax liability.</p>\r\n\r\n<p>If the order is found to be erroneous (within 30 days of receipt) by the Joint Commissioner or the Assistant Commissioner, it can be withdrawn by them.</p>\r\n\r\n<h4 id="3-provisional-assessment">3. Provisional assessment</h4>\r\n\r\n<p>When the taxpayer is unable to accurately calculate their own tax rate, they can opt for provisional assessment, where the tax official will calculate the tax rate and notify the taxpayer of the result. The taxpayer can then pay their taxes at the rate set by the tax official. <a href="http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf">Click</a> to learn more about CBEC’s rules and regulations on provisional assessment. </p>\r\n\r\n<h4 id="4-scrutiny-assessment">4. Scrutiny assessment</h4>\r\n\r\n<p>The tax officer can scrutinize a taxpayer’s returns and related information, and seek explanation regarding any discrepancies. If the explanation is not satisfactory, corrective measures such as an audit or a special audit will be initiated. </p>\r\n\r\n<h4 id="5-best-judgement-assessment">5. Best judgement assessment</h4>\r\n\r\n<p>If scrutiny assessment fails, a tax official will assess the taxpayer’s records using the available evidence. This is likely to happen when:</p>\r\n\r\n<ul>\r\n\t<li>The necessary documents, financial records, or returns are not furnished.</li>\r\n\t<li>The furnished documents or records are rejected by the tax official due to inaccuracy.</li>\r\n\t<li>Any taxable person fails to pay taxes despite being eligible to pay taxes under GST. </li>\r\n</ul>\r\n\r\n<h3 id="advance-ruling">Advance ruling</h3>\r\n\r\n<p> </p>\r\n\r\n<h4 id="what-is-advance-ruling-under-the-gst-regime">What is advance ruling, under the GST regime?</h4>\r\n\r\n<p>Under the GST regime, advance rules are clearly-written decisions provided by the tax officials to clear up questions that taxpayers are likely to have regarding the supply of goods and services.</p>\r\n\r\n<h4 id="advance-ruling-can-be-sought-in-the-following-cases">Advance ruling can be sought in the following cases:</h4>\r\n\r\n<ul>\r\n\t<li>Classifying goods and/or services</li>\r\n\t<li>Applicability of a notification issued under GST</li>\r\n\t<li>Determining the time and value of a supply of goods and/or services</li>\r\n\t<li>Determining whether input tax credit is permissible</li>\r\n\t<li>Determining the liability to pay tax on any goods or services</li>\r\n\t<li>Possibility of the applicant being registered under GST</li>\r\n\t<li>Determining whether a particular activity will result in a supply of goods or services</li>\r\n</ul>\r\n\r\n<h4 id="process">Process</h4>\r\n\r\n<p>The taxpayer should furnish an application form, along with the necessary financial records, to the tax official. 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=>Drupal\field\Entity\FieldConfig {#4693} "field_tags" =>Drupal\field\Entity\FieldConfig {#6784} "field_title_description" =>Drupal\field\Entity\FieldConfig {#6855} "field_topics" =>Drupal\field\Entity\FieldConfig {#6862} "og_audience" =>Drupal\field\Entity\FieldConfig {#6859} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "in" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#6793} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "587" "revision" => "4488" "uuid" => "513879f2-eee1-4753-bd17-fbff4fe12115" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Procedures in GST: A comprehensive overview" ] "langcode" =>array:1 [ "x-default" => "in" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "owner" =>array:1 [ "x-default" => "4" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4488" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} ]
Clear filter