Telangana Goods and Services Tax (Sixth Amendment) Rules, 2017
G.O.Ms No.293 Dated:- 20-12-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
\nRevenue (CT-II) Department
\nG.O.Ms No.293
\nDate: 20.12.2017
\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 (Sixth Amendment) Rules, 2017.
\n (2) They shall deemed to have come into force with effect from 15th day of November, 2017.
\n2. In the Telangana Goods and Services Tax Rules, 2017,-
\n(i) in Rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n“Explanation – For the purposes of Rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall excl<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall be substituted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lated ITC) – calculation of refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Telangana Goods and Services Tax (Sixth Amendment) Rules, 2017G.O.Ms No.293 Dated:- 20-12-2017 Telangana SGSTGST – StatesTelangana SGSTTelangana SGSTGOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.293 Date: 20.12.2017 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 … Continue reading “Telangana Goods and Services Tax (Sixth 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-10132","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10132","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=10132"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10132\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) after Rule 107, the following Rule shall be inserted, namely:-
\n“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
\n(v) after Rule 109, the following Rule shall be inserted, namely:-
\n“109A. Appointment of Appellate Authority-
\n(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Joint Commissioner (Appeals)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.
\n(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\nFORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN\/Temporary ID
\n
\n2.
\nLegal Name
\n
\n3.
\nTrade Name, if any
\n
\n4.
\nAddress
\n
\n5.
\nTax period (if applicable)
\nFrom (Year) (Month) To (Year) (Month)
\n6.
\nAmount of Refund Claimed(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n
\n
\n
\n
\n
\n
\nState\/UT tax
\n
\n
\n
\n
\n
\n
\nIntegrated tax
\n
\n
\n
\n
\n
\n
\nCess
\n
\n
\n
\n
\n
\n <\/p>\n
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\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature Name –
\nDesignation \/ Status
\n
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (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 fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furn<\/p>\n
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\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n
\n2.
\nGSTIN \/ Temporary ID
\n
\n3.
\nLegal Name
\n
\n4.
\nFiling Date
\n
\n5.
\nReason of Refund
\n
\n6.
\nFinancial Year
\n
\n7.
\nMonth
\n
\n8.
\nOrder No.:
\n
\n9.
\nOrder issuance Date:
\n
\n10.
\nPayment Advice No.:
\n
\n11.
\nPayment Advice<\/p>\n
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