ABSTRACT
TheTelanganaGoodsandServicesTaxRules,2017–AmendmentstocertainRules
–Notification-Orders-Issued.
Revenue(CommercialTaxes-II)Department
G.O.Ms.No.268 Dated:29-11-2017.
Readthefollowing:-
1. G.O.MsNo.121Revenue(CT-II)Department,dt:30-06-2017.
2. G.O.MsNo.184Revenue(CT-II)Department,dt:18-08-2017.
3. G.O.MsNo.215,Revenue(CT-II)Department,dt:26-09-2017.
4. G.O.MsNo.229,Revenue(CT-II)Department,dt:09-10-2017.
5. FromtheCommissionerofStateTax,Telangana,Hyderabad,LrNo.CST’s
RefNo.A(1)/70/2017,Dated:11.10.2017.
ORDER:-
*****
The appended Notification will be published is an Extra-ordinary issue of
TelanganaGazettedt:29-11-2017.
(BYORDERANDINTHENAMEOFTHEGOVERNOROFTELANGANA)
SOMESHKUMAR
PRINCIPALSECRETARYTOGOVERNMENT
To:
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing) Telangana,HyderabadforpublicationoftheNotification(heisrequestedtosupply
50copiesofthenotificationtothisDepartmentand300copiestoCommissionerof
CommercialTaxes,Telangana,Hyderabad).
TheCommissionerofCommercialTaxes,TelanganaState,Hyderabad. TheGeneralAdministration(VigilanceEnforcement)Department,
Telangana,B.R.K.R.Building,Hyderabad.
TheDirectorGeneral,GeneralAdministration(VigilanceEnforcement) Dept.,TelanganaState,B.R.K.R.Buildings,Hyderabad
Copyto:
TheAdditionalDirectorGeneral(HRM.II),DGHRD,NewDelhi,
TheAccountantGeneral,O/otheAG,TelanganaState,Hyderabad. TheLaw(A)Department
TheP.S.totheAddl.PrincipalSecretarytoHon’bleChiefMinister, GovernmentofTelangana
TheP.S.toPrincipalSecretarytoGovernment(CTEx),RevenueDepartment. Sf/Sc
//FORWARDED::BYORDER//
SECTIONOFFICER
(P.T.O.fornotification)
NOTIFICATION
Inexerciseofthepowersconferredbysection164oftheTelanganaGoods andServicesTaxAct,2017(23 of 2017),theStateGovernmentherebymakesthe following Rules further to amend the Telangana Goods and Services TaxRules,
2017,namely:-
1. (i) TheseRulesmaybecalledtheTelanganaGoodsandServicesTax(4th
Amendment)Rules,2017.
(ii) SaveasotherwiseprovidedintheseRules,theyshallcomeintoforceon thedateoftheirpublicationintheOfficialGazette.
2. IntheTelanganaGoodsandServicesTaxRules,2017,(hereinafterreferred toastheprincipalrules),inrule3,–
(i) aftersub-rule (3),witheffectfrom15th dayofSeptember, 2017, the followingsub-ruleshallbeinserted,namely:-
“(3A)Notwithstandinganythingcontainedin sub-rules(1),(2)and(3),a personwhohasbeengrantedregistration onaprovisionalbasisunder rule24orwhohasappliedforregistrationundersub-rule(1)ofRule8 mayopttopaytaxundersection10witheffectfromthefirstdayof October,2017byelectronicallyfilinganintimationinFORMGSTCMP-
02,onthecommonportaleitherdirectlyorthroughaFacilitationCentre
notifiedbythe Commissioner,beforethesaiddateandshallfurnishthe statement inFORM GSTITC-03 inaccordance withtheprovisions of sub-rule(4)ofRule44withinaperiodofninetydaysfromthesaid date:
Providedthatthesaidpersonsshallnotbeallowedto furnishthe declaration inFORM GST TRAN-1 afterthestatement inFORM GST ITC-03hasbeenfurnished.”;
(ii) insub-rule(5),witheffectfrom15th dayofSeptember,2017, afterthe words,bracketsandfigure“orsub-rule(3)”,thewords,brackets,figure andletter“orsub-rule(3A)”shallbeinserted;
3.Intheprincipalrules,inRule24,insub-rule(4),witheffectfrom29th dayof September,2017,forthe figures,lettersandword,“30thSeptember”,the figures, lettersandword“31stOctober”shallbesubstituted;
4. Intheprincipalrules,inrule118,witheffectfrom29th dayofSeptember,
2017, forthewords“aperiodof ninetydaysoftheappointedday”,thewordsand figures“theperiodspecifiedin rule117orsuchfurtherperiodasextendedbythe Commissioner”shallbesubstituted;
5. Intheprincipalrules,inrule119,witheffectfrom29th dayofSeptember,
2017, forthewords“ninetydaysof theappointedday”,thewordsand figures“the periodspecifiedinrule117or suchfurtherperiodasextendedbytheCommissioner” shallbesubstituted;
(Contd..page3)
6. Intheprincipalrules,inrule120,witheffectfrom29th dayofSeptember,
2017, forthewords“ninetydaysof theappointedday”,thewordsand figures“the periodspecifiedinrule117or suchfurtherperiodasextendedbytheCommissioner” shallbesubstituted;
7. Intheprincipalrules,afterRule120,witheffectfrom15th dayofSeptember,
2017,thefollowingruleshallbeinserted,namely;-
“120A. Revision ofdeclaration inFORM GST TRAN-1 :-Every registered personwhohassubmittedadeclarationelectronicallyin FORMGSTTRAN-1 withinthetimeperiodspecifiedinRule117,Rule118,Rule119andRule120 mayrevisesuchdeclarationonceandsubmitthereviseddeclarationin FORM GST TRAN-1 electronically onthe common portal within the time period specifiedin thesaidrulesorsuchfurtherperiodas maybeextendedbythe Commissionerinthisbehalf.”;
8. IntheprincipalRules,inRule122,inClause(b),witheffectfrom15th dayof September,2017,afterthewords“CommissionersofStatetaxorcentraltax”,the words“foratleastoneyear”shallbeinserted;
9. IntheprincipalRules,inRule124,witheffectfrom15th dayofSeptember,
2017-
(i) forsub-rule(3),thefollowingsub-ruleshallbesubstituted,namely;- "(3)TheTechnicalMembershallbepaidamonthlysalaryandother allowances andbenefitsasareadmissible tohimwhenholdingan equivalentGroup'A'postintheGovernmentofIndia:
Providedthatwherearetiredofficerisselectedasa Technical Member,heshallbepaidamonthlysalaryequaltohislastdrawn salaryreducedbytheamountofpensionin accordancewiththe recommendations oftheSeventh PayCommission, asaccepted by theCentralGovernment.";
(ii) insub-rule(4),afterthefirstproviso,thefollowingprovisoshallbe inserted,namely:-
"Providedfurtherthatupontherecommendationsofthe Counciland subject toanopportunity ofbeingheard, theCentral Government mayterminatetheappointmentoftheChairmanatanytime.";
(iii) insub-rule(5),afterthefirstproviso,thefollowingprovisoshallbe inserted,namely:-
"Providedfurtherthatupontherecommendationsofthe Counciland subject toanopportunity ofbeingheard, theCentral Government mayterminatetheappointmentofaTechnicalMemberatanytime.";
10. IntheprincipalRules,inRule127,witheffectfrom15th dayofSeptember,
2017, afterclause(iii),thefollowingclauseshallbeinserted,namely:-
"(iv)tofurnishaperformance reporttotheCouncilbythetenthofthe closeofeachquarter.";
(Contd..Page4)
::4::
11. Intheprincipalrules,inRule138,insub-rule(1),witheffectfrom15thdayof
September,2017,thefollowingprovisosandexplanationshallbeadded,namely;-
“ProvidedthatwheregoodsaresentbyaprincipallocatedinoneState toajobworkerlocatedinanyotherState,thee-waybillshallbegenerated bytheprincipalirrespectiveofthevalueoftheconsignment:
Providedfurtherthat wherehandicraftgoodsaretransportedfromone Statetoanotherbya personwhohasbeenexemptedfromtherequirementof obtainingregistrationunderclauses(i)and(ii)ofsection24,thee-waybill shallbegeneratedby thesaidpersonirrespectiveofthevalueofthe consignment.
Explanation–Forthepurposesof thisRule,theexpression“handicraft goods”hasthemeaningasassignedtoitintheG.O.MsNo.266,Revenue(CT- II)Department,Dt.29-11-2017.
12. IntheprincipalRules,witheffectfromthe1stdayofJuly,2017,in“FORM GSTTRAN-1”,
(i)inSerialNo.5(a),intheheading,afterthewords,figuresandbrackets “Section140(1)”,thewords,figures,bracketsandletter“,Section140 (4)(a)andSection140(9)”shallbeinserted;
(ii) inSerialNo.7(a),in thetable,in SerialNo.7A,intheheading,afterthe word “invoices”, the words, brackets and letters “(including Credit TransferDocument(CTD))”shallbeinserted;
(iii) after the words “Designation/Status”, the following shall beinserted, namely;-
“Instructions:
1.CentralTaxcreditintermsofsub-section(9)ofsection140ofthe
CGSTAct,2017shallbeavailedincolumn6oftable5(a).
2.RegisteredpersonsavailingcreditthroughCredit TransferDocument (CTD) shallalsofileTRANS 3besides availing credit intable 7A undertheheading“inputs.”;
13. IntheprincipalRules,witheffectfromthe1st dayofJuly,2017,in“FORM GSTR-4”,inSerialNo.8,inentry8B(2),forthewords“Intra-StateSupplies”,the words“Inter-StateSupplies”shallbesubstituted;
14. Intheprincipalrules,witheffectfromthe 30thdayofAugust,2017,in the Notesto “FORMGSTEWB-01”,afterNote4,thefollowingNoteshallbeinserted, namely;-
“5.Thedetailsofbillofentryshallbeenteredinplaceofinvoicewhere
theconsignmentpertainstoanimport.”
P.T.O
::5::
15.Intheprincipal rules, witheffectfromthe29th dayofSeptember, 2017, in
FORMGSTREG-29,
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONALREGISTRATION”,the heading,“APPLICATIONFOR CANCELATIONOFREGISTRATIONOFMIGRATEDTAXPAYERS”shall besubstituted;
(b) undersub-headingPART-A,againstitem(i),forthewordandletters
“ProvisionalID”,theletters“GSTIN”shallbesubstituted.
SOMESHKUMAR
PRINCIPALSECRETARYTOGOVERNMENT