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of <h1>Telangana GST Fifth Amendment 2018: Valuation Changes, Refund Formulas, and Compliance Updates in Key GST Forms.</h1> The Telangana Goods and Services Tax (Fifth Amendment) Rules, 2018, were enacted by the State Government under the Telangana GST Act, 2017. Key amendments include changes to rules regarding the valuation of supplies, extension of timeframes for certain provisions, and revised formulas for calculating refunds, particularly for inverted duty structures. The amendments also address the conditions for inward supplies, allocation of cess amounts, and actions against registered persons not passing tax benefits to recipients. Additionally, updates were made to various GST forms, including GSTR-4, GST PCT-01, and GST RFD-01, to reflect these changes.
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