[incoming]
exten => s,1,Answer
exten => s,2,Playtones(ring)
exten => s,3,WaitExten(2)
exten => s,4,StopPlaytones
exten => s,5,Dial(SIP/sipura,30,r)
exten => s,6,Hangup

exten => 99,1,Goto(rec,s,1)

[rec]
exten => s,1,Record(/var/lib/asterisk/home/rec:gsm|2)