Cryptocurrency Spot Tradebook Sheet
Cryptocurrency Spot Tradebook Table
| Param | Type | Required | Description |
|---|---|---|---|
| id | String | No | Transaction ID of the particular trade |
| date | Number | Yes | Trade Timestamp in epoch milliseconds |
| transaction_type | String | Yes | Indicates whether the order is :buy, sell, trade, send, receive |
| label | String | No | Indicates the category of transaction type. Possible values:- interest, staking, staking_reward, lost, mining_reward, airdrop, donation, fork, gift, payment, other_income |
| received_currency | String | Yes | Symbol of the cryptocurrency received (If transaction_type = send/sellpass null) |
| received_quantity | Number | Yes | Quantity received by executing the transaction. (Required when received_currency ≠ null) |
| price | Number | Yes | Price at which unit is traded. (If transaction_type = send/receivepass null) |
| price_currency | Number | Yes | Currency in which price is considered. Possible values: INR, USD, BTC etc.(Required when price ≠ null) |
| price_in_inr | Number | Yes | Per unit value of the crypto in INR (Required when price_currency ≠INR or = null) |
| sent_currency | String | Yes | Symbol/Name of the crypto sent (If transaction_type =recieve/buy pass null). |
| sent_quantity | Number | Yes | Quantity sent by executing the transaction (Required if sent_currency ≠ null). |
| fee_currency | String | No | Currency in which transaction fees or any other expense was made while executing the transaction |
| fee_amount | Number | No | Amount/quantity spent as fees or other expenses while executing transactions |
| fee_in_inr | Number | No | INR value of the fee paid for the transaction. (Required if fee_currency ≠ INR) |
Cryptocurrency Spot Last Traded Price List
| Param | Type | Description |
|---|---|---|
| cryptocurrency_name | string | Name of the cryptocurrency |
| last_traded_price | number | Last traded price of the cryptocurrency |
Cryptocurrency Future Tradebook Sheet
Cryptocurrency Future Tradebook Table
| Param | Type | Required | Description |
|---|---|---|---|
| id | String | No | Transaction ID of the particular trade |
| date | Number | Yes | Trade Timestamp in epoch milliseconds |
| contract_name | String | Yes | Name of the cryptocurrency futures contract being purchased or sold |
| transaction_type | String | Yes | Indicates whether the order is :buy, sell |
| quantity | Number | Yes | Quantity of the contract |
| price | Number | Yes | Price at which unit is traded. |
| price_currency | Number | Yes | Currency in which price is considered. Possible values: INR, USD, BTC etc. |
| price_in_inr | Number | Yes | Per unit value of the crypto in INR (Required when price_currency ≠INR or = null) |
| fee_amount | Number | No | Amount/quantity spent as fees or other expenses while executing transactions |
| fee_currency | String | No | Currency in which transaction fees or any other expense was made while executing the transaction |
| fee_in_inr | Number | No | INR value of the fee paid for the transaction. (Required if fee_currency ≠ INR) |
Cryptocurrency Futures Last Traded Price List
| Param | Type | Description |
|---|---|---|
| contract_name | string | Name of the contract |
| last_traded_price | number | Last traded price of the contract |
Annexures
Annexure 1: Definition of Transaction Type
| Transaction Type | Definition |
|---|---|
buy | OTC buy transaction on an exchange |
sell | OTC sell transaction on an exchange |
trade | Crypto to Crypto transaction on the Exchange |
send | Crypto sent out of the wallet |
receive | Crypto received in the wallet |
Annexure 2: Label
| Label | Definition |
|---|---|
airdrop | An unsolicited distribution of a cryptocurrency token or coin, usually for free |
interest | Cryptocurrency received in the form of Interest on the coins kept as a deposit |
staking | Lock crypto assets for a set period of time to help support the operation of a blockchain |
staking_reward | The reward received for locked crypto assets for a set period of time |
fork | Crypto received due to hard fork |
gift | Crypto received as a gift in the wallet |
lost | Irrecoverable cryptocurrency from wallets |
mining_reward | The crypto reward received on mining the coin |
donation | Defines a transaction that was donated to a charity |
payment | A transaction that was received as a payment for a good or service |
other income | Defines any other type of reward received |
transfer | Transaction between wallets owned by same user. |
margin | Amount blocked from wallet for trading crypto futures |
margin_gain | Any gains realized while trading in Crypto Futures |
margin_loss | Any losses realized while trading in Crypto Futures |
Annexure 3: Nature of Transaction wise Tax Treatment
| Nature of Transaction | Income Head | Tax Rate | Notes |
|---|---|---|---|
mining_reward | business_and_profession | slab_rate | Tax is applicable on the fair market value of such asset. (as per the price in the open market on the valuation date). |
interest | other | slab_rate | The complete value of interest is taxable and all kinds of expenses are disallowed. |
trading | capital_gains | 30% | Tax is applicable on the "Full value of consideration", less "Cost of acquisition". |
staking_reward | other | slab_rate | The total amount received as reward is taxable and all expenses are disallowed. |
fork | other | slab_rate | The total amount received as reward is taxable and all expenses are disallowed. |
gift_recieved | other | slab_rate | The total amount received as gift is taxable at a slab rate |
gift_send | NA | NA | Any cryptocurrency that was sent as a gift, would not be considered for taxation |
lost | NA | NA | Any irrecoverable cryptocurrency from wallets, would not be considered for taxation. |
airdrop | other | slab_rate | The complete value of airdrop is taxable and all kinds of expenses are disallowed. |
donation | NA | NA | Any cryptocurrency that was donated to charity, would not be considered for taxation |
payment_received | other | slab_rate | Any crypto received as a payment is completely taxable and all expenses are disallowed. |
payment_send | capital_gains | 30% | Tax is applicable on the "Full value of consideration" (as per the price in the open market on the payment date), less "Cost of acquisition". |
other_income | business_and_profession | 30% | Any other income generated from crypto is completely taxable and all expenses are disallowed. |
transfer_in | NA | NA | Transfers between wallets owned by the same taxpayer are not taxable. |
transfer_out | NA | NA | Transfers between wallets owned by the same taxpayer are not taxable. |