The Telangana Goods and Services Tax Rules, 2017 – Amendment – Notification
GOVERNMENT OF TELAGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Granting exemption to a
casual Taxable person making taxable supplies of handicraft goods from the
requirement to obtain registration – Amendment – Notification - Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 284 Dated: 18-12-2017.
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. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18-12-2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of Section 23 of the
Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State
Government, on the recommendations of the Council, hereby makes the following
amendments in the G.O.Ms No. 266,Rev(CT-II)Dept., Dt.29.11.2017 namely:-
In the said G.O., in the Table –
(i) for serial number 9 and the entries relating thereto, the following shall be
substituted, namely:-
“9
Textile (handloom products), Handmade shawls, stoles and scarves
Including 50, 58, 61,62, 63”;
(ii) after serial number 28 and the entries relating thereto, the following shall
be inserted, namely:-
“29
Chain stitch
Any chapter
30
Crewel, namda, gabba
Any chapter
31
Wicker willow products
Any chapter
32
Toran
Any chapter
33
Articles made of shoal
Any chapter
2. This Notification shall be deemed to have come into force with effect from
13th day of October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
*************
GOVERNMENT OF TELAGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Cross empowerment to the
Proper Officers appointed under CGST Act under Section 54 and 55 – Notification -
Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 285 Dated: 18-12-2017
Read :-
From the Commissioner of State Tax, Telangan, Hyderabad, Lr No. CST’s Ref
No. A(1)/70/2017, Dt. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18-12-2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 6
of the Telangana Goods and Services Tax Act, 2017 (23 of
2017)(hereafter in this notification referred to as the “Telangana Goods
and Services Tax Act”) , on the recommendations of the Council, the
State Government hereby specifies that the officers appointed under the
Central Goods and Services Tax Act, 2017(Act No. 12 of 2017), who are
authorized to be the proper officers for the purposes of section 54 or
section 55 of the said Act (hereafter in this notification referred to as “the
said officers”) by the Commissioner of the said Act, shall act as proper
officers for the purpose of sanction of refund under section 54 or section
55 of the Telangana Goods and Services Tax Act read with the Rules
made there under except Rule 96 of the Telangana Goods and Services
Tax Rules, 2017, in respect of a registered person located in the territorial
jurisdiction of the said officers who applies for the sanction of refund to
the said officers.
2. This Notification shall be deemed to have come into force with effect
from 13th day of October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
*********
GOVERNMENT OF TELAGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – To make payment of
Tax on issuance of invoice by registered persons having aggregate turnover
less than Rs. 1.5 Crores – Notification - Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 286 Dated: 18-12-2017
Read :-
From the Commissioner of State Tax, Telangan, Hyderabad, Lr No. CST’s Ref
No. A(1)/70/2017, Dt. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18-12-2017.
NOTIFICATION
In exercise of the powers conferred by Section 148 of the
Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the
State Government, on the recommendations of the Council, hereby
notifies the registered person whose aggregate turnover in the
preceding financial year did not exceed one crore and fifty lakh rupees
or the registered person whose aggregate turnover in the year in which
such person has obtained registration is likely to be less than one crore
and fifty lakh rupees and who did not opt for the composition levy under
section 10 of the said Act as the class of persons who shall pay the state
tax on the outward supply of goods at the time of supply as specified in
clause (a) of sub-section (2) of section 12 of the said Act including in
the situations attracting the provisions of Section 14 of the said Act, and
shall accordingly furnish the details and returns as mentioned in Chapter
IX of the said Act and the Rules made thereunder and the period
prescribed for the payment of tax by such class of registered persons
shall be such as specified in the said Act.
2. This Notification shall be deemed to have come into force with effect
from 13th October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
********
GOVERNMENT OF TELAGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Amendment to certain Rules –
Notification-Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 287 Dated: 18-12-2017
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. 06-11-2017.
****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt: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 the following Rules further to amend the Telangana Goods and Services
Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Fifth
Amendment) Rules, 2017.
(2) Save as otherwise provided in these Rules, they shall come into force on
the date of their publication in the Official Gazette.
In the Telangana Goods and Services Tax Rules, 2017,-
(i) in Rule 3, with effect from 13th day of October, 2017, for sub-rule (3A),
the following sub-rule shall be substituted, 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 been granted certificate of registration under subrule
(1) of Rule 10 may opt to pay tax under Section 10 with effect from
the first day of the month immediately succeeding the month in which
he files an intimation in FORM GST CMP-02, on the common portal
either directly or through a Facilitation Centre notified by the
Commissioner, on or before the 31st day of March, 2018, 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 day on which such person commences to pay tax under Section 10:
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.”;
(P.T.O. )
::2::
(ii) in Rule 24, in sub-rule (4), 28th day of October, 2017, for the words,
figures and letters “on or before 31st October, 2017”, the words, figures
and letters “on or before 31st December, 2017” shall be substituted.
(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:
Provided 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;
(iv) after Rule 46, with effect from 13th day of October, 2017, the following Rule
shall be inserted, namely:-
“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.”;
(v) in Rule 54, with effect from 13th day of October, 2017, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall
be substituted;
(b) after the words “by whatever name called”, the words “for the supply of
services made during a month at the end of the month” shall be
inserted;
(vi) in Rule 62, with effect from 13th day of October, 2017, in sub-rule (1), the
following proviso shall be inserted, namely:-
“Provided that the registered person who opts to pay tax under Section 10
with effect from the first day of a month which is not the first month of a
quarter shall furnish the return in FORM GSTR-4 for that period of the
quarter for which he has paid tax under Section 10 and shall furnish the
returns as applicable to him for the period of the quarter prior to opting to
pay tax under Section 10.”;
(vii) in Rule 89, with effect from 18th day of October, 2017, in sub-rule (1), for
third proviso, the following proviso shall be substituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the
application may be filed by, -
(a) the recipient of deemed export supplies; or
(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”;
(viii) in Rule 96, in sub-rule (2), with effect from 28th day of October, 2017, the
following provisos shall be inserted, namely:-
“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
(Contd.page3)
::3::
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 autodrafted
in FORM GSTR-1 for the said tax period.”;
(ix) (a) in Rule 96A, in sub-rule (1), in clause (a), with effect from 18th day of
October, 2017, after the words “after the expiry of three months”, the
words “, or such further period as may be allowed by the
Commissioner,” shall be inserted;
(b) in Rule 96A, in sub-rule (2), with effect from 28th day of October, 2017,
the following provisos shall be inserted, namely:-
“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 for the said tax
period.”
(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;
(xi) with effect from 13th day of October, 2017, in FORM GSTR-1, for Table 6,
the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
(xii) With effect from 13th day of October, 2017, in FORM GSTR-1A, for Table
4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
xiii) in FORM GSTR-4, with effect from 18th day of October, 2017, after
instruction no.9, the following shall be inserted, namely:-
“10. For the tax periods July, 2017 to September, 2017 and October, 2017
to December, 2017, serial 4A of Table 4 shall not be furnished.”
(xiv) With effect from 18th day of October, 2017, in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted,
namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
(b) for “Statement-4”, the following Statement shall be substituted,
namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment
of tax)
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
************
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Amendment to G.O.Ms No.
123, Revenue (CT-II) Department, dt. 30-06-2017 - Increasing the limit of
composition levy from Rs. 75.00 Lakhs to Rs. 1.00 Crore – Notification - Orders -
Issued.
Revenue (CT-II) Department
G.O.Ms.No. 288 Dated: 18-12-2017
Read the following :-
1. G.O.Ms No. 123 Revenue (CT-II) Department, dt: 30-06-2017.
2. From the Commissioner of State Tax, Telangan, Hyderabad, Lr No. CST’s
Ref No. A(1)/70/2017, Dt. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18.12.2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of Section 10 of
the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) the
State Government, on the recommendations of the Council, hereby makes
the following amendments issued in G.O.Ms No. 123, Revenue (CT-II)
Department, dt. 30-06-2017, namely:-
In the said G.O in para 4,-
“for the words, bracket and figures “Rs. 75.00 lakhs (Rupees seventy-five
lakh)”, the words, bracket and figures “Rs. 1.00 Crore (Rupees one
crore)” shall be substituted;”
2. This Notification shall be deemed to have come into force with effect from 13th
day of October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
**********
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Certain supplies of goods as
deemed exports – Notification - Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 289 Dated: 18-12-2017.
Read :-
From the Commissioner of State Tax, Telangan, Hyderabad, Lr No. CST’s Ref
No. A(1)/70/2017, Dt. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18-12-2017.
NOTIFICATION
In exercise of the powers conferred by Section 147 of the Telangana
Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government,
on the recommendations of the Council, hereby notifies the supplies of goods
listed in column (2) of the Table below as deemed exports, namely:-
TABLE
S.No. Description of supply
(1) (2)
1. Supply of goods by a registered person against Advance Authorisation
2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
3. Supply of goods by a registered person to Export Oriented Unit
4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Explanation -
For the purposes of this notification, –
1. “Advance Authorisation” means an authorisation issued by the Director
General of Foreign Trade under Chapter 4 of the Foreign Trade Policy
2015-20 for import or domestic procurement of inputs on pre-import
basis for physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation
issued by the Director General of Foreign Trade under Chapter 5 of
the Foreign Trade Policy 2015-20 for import of capital goods for
physical exports.
3. “Export Oriented Unit” means an Export Oriented Unit or Electronic
Hardware Technology Park Unit or Software Technology Park Unit or BioTechnology
Park Unit approved in accordance with the provisions of
Chapter 6 of the Foreign Trade Policy 2015-20.
2. This Notification shall be deemed to have come into force with effect from
18th day of October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
*************
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Evidences which are
required to be produced by the supplier of deemed export supplies for
claiming refund – Notification - Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 290 Dated: 18-12-2017
Read the following:-
1. G.O.Ms No.289, Revenue (CT-II) Department, dt:18.12.2017.
2. From the Commissioner of State Tax, Telangan, Hyderabad, Lr No.
CST’s Ref No. A(1)/70/2017, Dt. 06-11-2017.
*****
ORDER:-
The following Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:18.12.2017.
NOTIFICATION
In exercise of the powers conferred by clause (g) of sub-rule (2)
of Rule 89 of the Telangana Goods and Services Tax Rules, 2017, read
with the orders issued in G.O.Ms No.289,Revenue (CT-II) Department,
dt:18.12.2017 the State Government hereby notifies the following, as
detailed in column (2) of the Table below, as evidences which are
required to be produced by the supplier of deemed export supplies for
claiming refund, namely:-
TABLE
S.No. Evidence
(1) (2)
1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed
export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies
have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.
2. This Notification shall be deemed to have come into force with
effect from 18th day of October, 2017.
(BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
**********
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) – Exemption
of suppliers of services through an e-commerce platform obtaining compulsory
Registration – Notification – Orders – Issued.
Revenue (CT-II) Department
G.O.Ms.No. 291 Dated: 18-12-2017.
Read
From the Commissioner of State Tax, T.S, Hyderabad, CCT’s Ref No.
A(1)/158/2017, Dt:29.11.2017.
*****
O R D E R :
The following Notification shall be published in an Extra-ordinary issue of
Telangana Gazette Dated:18.12.2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23
of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017)
(hereafter in this notification referred to as the said Act), the State
Government, on the recommendations of the Council, hereby specifies the
persons making supplies of services, other than supplies specified under
sub-section (5) of Section 9 of the said Act through an electronic commerce
operator who is required to collect tax at source under section 52 of the said
Act, and having an aggregate turnover, to be computed on all India basis,
not exceeding an amount of twenty lakh rupees in a financial year, as the
category of persons exempted from obtaining registration under the said
Act:
Provided that the aggregate value of such supplies, to be computed
on all India basis, should not exceed an amount of ten lakh rupees in case
of “special category States” as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution, other than the State of Jammu and
Kashmir.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
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