Telangana Goods and Services Tax (Second Amendment) Rules, 2017
G.O.Ms No.215 Dated:- 26-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
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 rul
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supply of such services in terms of section 13 of the Act.”;
(5) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (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
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s, the invoice shall carry an endorsement “Supply meant for export/supply to SEZ unit or SEZ developer for authorised operations on payment of integrated Tax” or “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 electronic
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edger of the registered person.”;
(9) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section[(1)]”, the word “sub- rule[(1)]” 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 dat
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be substituted;
(ii) in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;
(iii) in item (b),-
(a) after the word, figures and brackets, “section 140 (5)”, the words, 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 Accoun
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n State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if 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
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