Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017
G.O.Ms.No. 287 Dated:- 18-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELAGANA
\nRevenue (CT-II) Department
\nG.O.Ms.No. 287
\nDated: 18-12-2017
\nNOTIFICATION
\nIn exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
\n(1) These Rules may be called the Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
\nIn the Telangana Goods and Services Tax Rules, 2017,-
\n(i) in Rule 3, with effect from 13th day of October, 2017, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
\n“(3A)Notwithstanding anything contained in sub-rules (1)<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , figures and letters “on or before 31st December, 2017” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplication may be filed by, – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n period.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017G.O.Ms.No. 287 Dated:- 18-12-2017 Telangana SGSTGST – StatesTelangana SGSTTelangana SGSTGOVERNMENT OF TELAGANA Revenue (CT-II) Department G.O.Ms.No. 287 Dated: 18-12-2017 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 State Government hereby makes … Continue reading “Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10129","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10129"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10129\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) in Rule 45, in sub-rule (3), 28th day of October, 2017, after the words “succeeding the said quarter”, the words “or within such further period as may be extended by the Commissioner by a notification in this behalf:
\nProvided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.” shall be inserted;
\n(iv) after Rule 46, with effect from 13th day of October, 2017, the following Rule shall be inserted, namely:-
\n“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in Rule 46 or Rule 49 or Rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
\n(v) in Rule 54, with effect from 13th day of October, 2017, in sub-rule (2),\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) the recipient of deemed export supplies; or
\n(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
\n(viii) in Rule 96, in sub-rule (2), with effect from 28th day of October, 2017, the following provisos shall be inserted, namely:-
\n“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(x) in FORM GST CMP-02, with effect from 13th day of October, 2017, for the words, figures and brackets “See Rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
\n(xi) with effect from 13th day of October, 2017, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/
\nBill of export
\nIntegrated Tax
\n Cess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ
\nDeveloper
\n6C. Deemed exports
\n“;
\n(xii) With effect from 13th day of October, 2017, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A. Supplies made to SEZ unit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n