GST – States – G.O.Ms No.215 – Dated:- 26-9-2017 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.215 Date: 26.09.2017 NOTIFICATION In Exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the Government of Telangana hereby makes, the following amendments to the Telangana Goods and Services Tax Rules, 2017 as amended from time to time, namely:- (1) these Rules may be called the Telangana Goods and Services Tax (Second Amendment) Rules, 2017, namely. (2) save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (2) in rule 17, with effect from the 22nd June , 2017, in sub rule (2), after the words said form , the words or after receiving a recommendation from the ministry of External Affairs, Government
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ause (b), the following shall be substituted, namely;- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub- section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner. ; (6) after rule 44, the following rule shall be inserted, namely,- 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar:- The credit of Central Tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional du
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r Supply meant for export/supply to SEZ unit or SEZ developer for Authorised operations under Bond or letter of undertaking without payment of integrated Tax , as the case may be, and shall in lieu of the details specified in Clause (e), contain the following details, namely:- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. ; (8) in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under Section 37 and in FORM GSTR-2 under Section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, afte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
] shall be substituted; (10) in rule 87,- (a) In sub-rule (2), the following provisos shall be added, namely,- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely,- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ords, figures and brackets and section 140(7) shall be added; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxes , the brackets and words (central taxes) shall be added; (14) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substituted, (15) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely,- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (16) with effect from the 22nd June, 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely,- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Em
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =