Telangana Goods and Services Tax (4th Amendment) Rules, 2017
G.O.Ms.No. 268 Dated:- 29-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 268
Dated: 29-11-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
1. (i) These Rules may be called the Telangana Goods and Services Tax (4th Amendment) Rules, 2017.
(ii) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3, –
(i) after sub-rule (3), with effect from 15th day of September, 2017, the following sub-rule shall be inserted, nam
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all be inserted;
3. In the principal rules, in Rule 24, in sub-rule (4), with effect from 29th day of September, 2017, for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;
4. In the principal rules, in rule 118, with effect from 29th day of September, 2017, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
5. In the principal rules, in rule 119, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
6. In the principal rules, in rule 120, with effect from 29th day of September, 2017, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such furth
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3), the following sub-rule shall be substituted, namely;- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government.";
(ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time.";
(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendation
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i) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this Rule, the expression “handicraft goods” has the meaning as assigned to it in the G.O.Ms No.266, Revenue (CT- II) Department, Dt.29-11-2017.
12. In the principal Rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely;-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in
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