The Telangana Goods and Services Tax Rules, 2017 – Amendments to certain Rules

 GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017) – Granting
exemption to a casual Taxable person making taxable supplies of handicraft goods
from the requirement to obtain registration - Notification - Orders – Issued.

------------------------------------------
Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 266 Dated: 29-11-2017.
                   Read the following:

1. G.O.Ms No. 121 Revenue (CT-II) Department, dt: 30-06-2017.
2. G.O.Ms No. 184 Revenue (CT-II) Department, dt: 18-08-2017.
3. G.O.Ms No. 215, Revenue (CT-II) Department, dt: 26-09-2017.
4. G.O.Ms No. 229, Revenue (CT-II) Department, dt: 09-10-2017
5. From the Commissioner of State Tax, Telangan, Hyderabad, Lr No.CST’s
    Ref No.A(1)/70/2017, Dt. 11-10-2017.

                        *****
O R D E R :

  The following Notification shall be published in an Extra-ordinary issue of
Telangana Gazette Dt. 29.11.2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (2) of Section 23 of the
Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government,
on the recommendations of the Council, hereby specifies the casual taxable
persons making taxable supplies of handicraft goods as the category of persons
exempted from obtaining registration under the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all
India basis, does not exceed an amount of twenty lakh rupees in a financial
year:

Provided further that the aggregate value of such supplies, to be computed
on all India basis, does not exceed an amount of ten lakh rupees in case of
Special Category States, other than the State of Jammu and Kashmir.

The casual taxable persons mentioned in the preceding paragraph shall
obtain a Permanent Account Number and generate an e-way bill in accordance with
the provisions of Rule 138 of the Central Goods and Services Tax Rules, 2017.

The above exemption shall be available to such persons who are making
inter-State taxable supplies of handicraft goods and are availing the benefit of
notification No. 8/2017 – Integrated Tax dated the 14th September,2017 issued by
Central Government and published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September,
2017.

Explanation - For the purposes of this notification, the expression “handicraft
goods” means the products mentioned in column (2) of the Table below and the
Harmonized System of Nomenclature (HSN) code mentioned in the corresponding
entry in column (3) of the said Table, when made by the craftsmen predominantly
by hand even though some machinery may also be used in the process:-

Table

Sl No. Products HSN Code
(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, harness, garments)
4201, 4202, 4203

2. Carved wood products (including boxes, inlay work,cases, casks) 4415, 4416

3. Carved wood products (including table and kitchenware) 4419

4. Carved wood products 4420
5. Wood turning and lacquer ware 4421
6. Bamboo products [decorative and utility items] 46
7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602
8. Paper mache articles 4823
9. Textile (handloom products) including 50, 58,62, 63
10. Textiles hand printing 50, 52, 54
11. Zari thread 5605
12. Carpet, rugs and durries 57
13. Textiles hand embroidery 58
14. Theatre costumes 61, 62, 63
15. Coir products (including mats, mattresses) 5705, 9404
16. Leather footwear 6403, 6405
17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802
18. Stones inlay work 68
19. Pottery and clay products, including terracotta 6901, 6909,6911, 6912,6913, 6914
20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306
22. Metal bidriware 8306
23. Musical instruments 92
24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

2. This Notification shall be deemed to have come into force with effect from
15.09.2017.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT

******************************************
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Amendments to certain
Rules – Notification-Orders - Issued.

Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 267 Dated: 29-11-2017
                  Read the following:-

1. G.O.Ms No. 121 Revenue (CT-II) Department, dt: 30-06-2017.
2. G.O.Ms No. 184 Revenue (CT-II) Department, dt: 18-08-2017.
3. G.O.Ms No. 215, Revenue (CT-II) Department, dt: 26-09-2017.
4. G.O.Ms No. 229, Revenue (CT-II) Department, dt: 09-10-2017
5. From the Commissioner of State Tax, Telangana, Hyderabad, Lr No.
CST’s Ref No. A(1)/70/2017, Dt. 11-10-2017.

                           *****
ORDER:-
The following Notification will be published is an Extra-ordinary issue of
Telangana Gazette dt:29.11.2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 1 of the
Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State
Government hereby appoints the 18th day of September, 2017 as the date on
which the provisions of sub-section (1) of section 51 of the said Act shall come
into force with respect to persons specified under clauses (a) and (b) of subsection
(1) of section 51 of the said Act and the persons specified below under
clause (d) of sub-section (1) of section 51 of the said Act, namely;-

(a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with fifty-one percent or more
participation by way of equity or control, to carry out any function;

(b) society established by the Central Government or the State
Government or a Local Authority under the Societies Registration Act,
1860 (21 of 1860);

(c) public sector undertakings:
Provided that the said persons shall be liable to deduct tax from the
payment made or credited to the supplier of taxable goods or services or
both with effect from a date to be notified subsequently, on the
recommendations of the Council, by the State Government.

2. This Notification shall be deemed to have come into force with effect from
15-09-2017.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT

***********************************
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Amendments to certain Rules
– Notification-Orders - Issued.

Revenue (Commercial Taxes-II) Department
G.O.Ms.No. 268 Dated: 29-11-2017.
                    Read the following:-

1. G.O.Ms No. 121 Revenue (CT-II) Department, dt: 30-06-2017.
2. G.O.Ms No. 184 Revenue (CT-II) Department, dt: 18-08-2017.
3. G.O.Ms No. 215, Revenue (CT-II) Department, dt: 26-09-2017.
4. G.O.Ms No. 229, Revenue (CT-II) Department, dt: 09-10-2017.
5. From the Commissioner of State Tax, Telangana, Hyderabad, Lr No. CST’s
     Ref No. A(1)/70/2017, Dated:11.10.2017.

                     *****
ORDER:-
The appended Notification will be published is an Extra-ordinary issue of
Telangana Gazette dt:29-11-2017.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT


NOTIFICATION

In exercise of the powers conferred by section 164 of the Telangana Goods
and Services Tax Act, 2017 (23 of 2017), the State Government hereby makes the
following Rules further to amend the Telangana Goods and Services Tax Rules,
2017, namely:-

1. (i) These Rules may be called the Telangana Goods and Services Tax (4th
Amendment) Rules, 2017.

(ii) Save as otherwise provided in these Rules, they shall come into force on
the date of their publication in the Official Gazette.

2. In the Telangana Goods and Services Tax Rules, 2017, (hereinafter referred
to as the principal rules), in rule 3, –

(i) after sub-rule (3), with effect from 15th day of September, 2017, the
following sub-rule shall be inserted, namely:-

“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a
person who has been granted registration on a provisional basis under
rule 24 or who has applied for registration under sub-rule (1) of Rule 8
may opt to pay tax under section 10 with effect from the first day of
October, 2017 by electronically filing an intimation in FORM GST CMP-
02, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner, before the said date and shall furnish the
statement in FORM GST ITC-03 in accordance with the provisions of
sub - rule (4) of Rule 44 within a period of ninety days from the said
date:

Provided that the said persons shall not be allowed to furnish the
declaration in FORM GST TRAN-1 after the statement in FORM GST
ITC-03 has been furnished.”;

(ii) in sub-rule (5), with effect from 15th day of September, 2017, after the
words, brackets and figure “or sub-rule (3)”, the words, brackets, figure
and letter “or sub-rule (3A)” shall be inserted;

3. In the principal rules, in Rule 24, in sub-rule (4), with effect from 29th day of
September, 2017, for the figures, letters and word, “30th September”, the figures,
letters and word “31st October” shall be substituted;

4. In the principal rules, in rule 118, with effect from 29th day of September,
2017, for the words “a period of ninety days of the appointed day”, the words and
figures “the period specified in rule 117 or such further period as extended by the
Commissioner” shall be substituted;

5. In the principal rules, in rule 119, with effect from 29th day of September,
2017, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner”
shall be substituted;

6. In the principal rules, in rule 120, with effect from 29th day of September,
2017, for the words “ninety days of the appointed day”, the words and figures “the
period specified in rule 117 or such further period as extended by the Commissioner”
shall be substituted;

7. In the principal rules, after Rule 120, with effect from 15th day of September,
2017, the following rule shall be inserted, namely;-

“120A. Revision of declaration in FORM GST TRAN-1 :- Every registered
person who has submitted a declaration electronically in FORM GST TRAN-1
within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120
may revise such declaration once and submit the revised declaration in FORM
GST TRAN-1 electronically on the common portal within the time period
specified in the said rules or such further period as may be extended by the
Commissioner in this behalf.”;

8. In the principal Rules, in Rule 122, in Clause (b), with effect from 15th day of
September, 2017, after the words “Commissioners of State tax or central tax”, the
words “for at least one year” shall be inserted;

9. In the principal Rules, in Rule 124, with effect from 15th day of September,
2017-

(i) for sub-rule (3), the following sub-rule shall be substituted, namely;-
"(3) The Technical Member shall be paid a monthly salary and other
allowances and benefits as are admissible to him when holding an
equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technical
Member, he shall be paid a monthly salary equal to his last drawn
salary reduced by the amount of pension in accordance with the
recommendations of the Seventh Pay Commission, as accepted by
the Central Government.";

(ii) in sub-rule (4), after the first proviso, the following proviso shall be
inserted, namely:-
 "Provided further that upon the recommendations of the Council and
subject to an opportunity of being heard, the Central Government
may terminate the appointment of the Chairman at any time.";

(iii) in sub-rule (5), after the first proviso, the following proviso shall be
inserted, namely:-
"Provided further that upon the recommendations of the Council and
subject to an opportunity of being heard, the Central Government
may terminate the appointment of a Technical Member at any time.";

10. In the principal Rules, in Rule 127, with effect from 15th day of September,
2017, after clause (iii), the following clause shall be inserted, namely:-

"(iv) to furnish a performance report to the Council by the tenth of the
close of each quarter.";

11. In the principal rules, in Rule 138, in sub-rule (1), with effect from 15th day of
September, 2017, the following provisos and explanation shall be added, namely;-

“Provided that where goods are sent by a principal located in one State
to a job worker located in any other State, the e-way bill shall be generated
by the principal irrespective of the value of the consignment:

Provided further that where handicraft goods are transported from one
State to another by a person who has been exempted from the requirement of
obtaining registration under clauses (i) and (ii) of section 24, the e-way bill
shall be generated by the said person irrespective of the value of the
consignment.

Explanation – For the purposes of this Rule, the expression “handicraft
goods” has the meaning as assigned to it in the G.O.Ms No.266, Revenue (CTII)
Department, Dt.29-11-2017.

12. In the principal Rules, with effect from the 1st day of July, 2017, in “FORM
GST TRAN-1”,

(i) in Serial No. 5(a), in the heading, after the words, figures and brackets
“Section 140(1)”, the words, figures, brackets and letter “, Section 140
(4) (a) and Section 140(9)” shall be inserted;

(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the
word “invoices”, the words, brackets and letters “(including Credit
Transfer Document (CTD))” shall be inserted;

(iii) after the words “Designation/Status”, the following shall be inserted,
namely;-
“Instructions:

1. Central Tax credit in terms of sub-section (9) of section 140 of the
CGST Act, 2017 shall be availed in column 6 of table 5 (a).

2. Registered persons availing credit through Credit Transfer Document
(CTD) shall also file TRANS 3 besides availing credit in table 7A
under the heading “inputs.”;

13. In the principal Rules, with effect from the 1st day of July, 2017, in “FORM
GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the
words “Inter-State Supplies” shall be substituted;

14. In the principal rules, with effect from the 30th day of August, 2017, in the
Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be inserted,
namely;-

“5. The details of bill of entry shall be entered in place of invoice where
the consignment pertains to an import.”

15. In the principal rules, with effect from the 29th day of September, 2017, in
FORM GST REG-29,

(a) for the heading, “APPLICATION FOR CANCELATION OF
PROVISIONAL REGISTRATION”, the heading, “APPLICATION FOR
CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall
be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters
“Provisional ID”, the letters “GSTIN” shall be substituted.

 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT