Telangana Goods and Services Tax (3rd Amendment) Rules, 2017 – GST – States – G.O.Ms.No. 229 – Dated:- 9-10-2017 – GOVERNMENT OF TELANGANA REVENUE (COMMERCIAL TAXES-II ) DEPARTMENT G.O.Ms.No. 229 Dated: 09-10-2017 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 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 (3rd Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the state Government may, by notification in the Official Gazette, appoint. 2. In the Telangana Goods and Services Tax Rules, 2017 for rule 138, the following shall be substituted, namely,- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who caus
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portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST E
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than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also gener
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r a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. no. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e- way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the
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orted from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of Rule 138 of the Goods and Services Tax Rules of the concerned State. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S.No. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9.
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cted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh
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lled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or pee
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s and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68. 1004 Oats [other than those put up in unit container
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ntainer and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. 84. 1206 Sunflower seeds, whether or not broken, of seed quality. 85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajam
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wn as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 102. 2501 Salt, all types 103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 :2002 104. 3002 Human Blood and its components 105. 3006 All types of contraceptives 106. 3101 All goods and organic manure [other than put up in unit container
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topographical plans and globes, printed 121. 5001 Silkworm laying, cocoon 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not carded or combed 125. 5102 Fine or coarse animal hair, not carded or combed 126. 5103 Waste of wool or of fine or coarse animal hair 127. 52 Gandhi Topi 128. 52 Khadi yarn 129. 5303 Jute fibres, raw or processed but not spun 130. 5305 Coconut, coir fibre 131. 63 Indian National Flag 132. 6703 Human hair, dressed, thinned, bleached or otherwise worked 133. 6912 00 40 Earthen pot and clay lamps 134. 7018 Glass bangles (except those made from precious metals) 135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136. 8445 Amber charkha 137. 8446 Handloom [
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recious stones; precious metals and metals clad with precious metal (Chapter 71) 151. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 152. Currency 153. Used personal and household effects 154. Coral, unworked (0508) and worked coral (9601); 3. in the principal rules, after rule 138, the following shall be inserted, namely- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper o
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her than by way of supply. 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of
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T EWB-01 (See rule 138) E-Way Bill PART-A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART- B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 3. Place of Delivery shall indicate the PIN Code of place of delivery. 4. Reason for Transportation shall be chosen from one of the following: Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GS
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Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sr.No. Description of Goods HSN Qty. Unit Price (per unit) Total Value Discount, if any Taxable Value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (iii) in the principal rules to FORMS, – I. with effect from the 1st July of 2017, for FORM GST ENR-01 , the following FORM shall be substituted and shall be deemed to be have been substituted, namely:- FORM GST ENR
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s, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 7. Consent I on behalf of the holder of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Authorised Signatory For Office Use: Enrolment No. Date- (II) with effect from the 1st day of July, 2017 for FORM GST RFD-01 , the following FORM shall be sub
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ue to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be interState supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed
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for the said tax period. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature o
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No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr.No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-6 [rule 89(2)(j)] Refund Type: On account of ch
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orary ID- for the tax period < >, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54 of the Act. Instructions – 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated goods and services tax (e) ITC: Input tax credit (f) POS: Place of Supply (Respective State) (g) SEZ: Special Economic Zone (h) Temporary ID: Temporary Identification Number (i) UIN: Unique Identity Number 2. Refund of e
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he value of exempt supplies other than zero-rated supplies, during the relevant period. 10.For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11.BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12.Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13.Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). ; (III) , with effect from the 1st day of July, 2017, in FORM GST TRAN-2 ,- (a) in serial No. 4, for
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