Waiver of late fee: excess late fees for delayed GST returns waived subject to turnover-based daily caps.
The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.

GST rate amendment: addition of unpackaged rab to the State tax schedule with specified commencement.
The State GST rate schedule is amended by inserting Rab, other than pre-packaged and labelled at Sl. No. 94, Column (3) of Notification No. 2/2017; the amendment is made by G.O. Ms. No. 115 under section 11(1) of the Telangana Goods and Services Tax Act, 2017 and is to come into force from 1 March 2023.

GST rate amendment revises schedule classifications, adding pencil sharpeners and clarifying packaged jaggery product coverage.
Amendment modifies the State GST rate notification by substituting the packaged jaggery and related sugar products entry in the lower-rate schedule, inserting a new tariff entry under HSN 8214 to include pencil sharpeners in the mid-rate schedule, and adding an exclusion for pencil sharpeners in the higher-rate schedule entry, with a specified commencement date for the changes.

Amendment to State GST rate notification explicitly includes courts and tribunals among recognised bodies, effective March.
The notification amends the Explanation to clause (h) of Notification No. 13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals; the amendment is effected under the powers of section 9(3) of the Telangana GST Act and is effective from 1 March 2023.

Educational institution definition expanded to include exam authorities, enabling exemption for entrance-exam services under state GST.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State GST rate notification, clarifying that any authority, board or body set up by the Central or State Government, including National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations. The amendment is effective from March 1, 2023.

Input tax credit reversal and return-liability mismatch rules introduce compliance, recovery, re-availment, and electronic-commerce reporting requirements.
The amendments introduce a mechanism for reversal and later re-availment of input tax credit where the supplier does not furnish the corresponding GSTR-3B within the prescribed deadline. They also establish rule 88C, requiring a registered person to pay or explain differences between liability reported in GSTR-1 or the invoice furnishing facility and GSTR-3B, with recovery consequences for unpaid and unexplained differences. GSTR-1 reporting is revised to add electronic-commerce supply disclosures, while refund, appeal, registration and prescribed-form procedures are updated.

GST rate amendment updates Schedule entries altering tax classifications and applicability, effective from the notified commencement date.
The State Government amended the Telangana GST rate notification by substituting entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) to specify that ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit is treated under the lower-rate entry, to redefine bran and cereal residues with exclusions, to clarify fruit pulp or fruit juice based drinks' exclusion of certain carbonated beverages, to specify mathematical and geometry boxes, and to place denatured ethyl alcohol in the higher-rate schedule subject to the stated exclusion, effective from the notified commencement date.

GST rate amendment updates feed classifications and adds husk of pulses and concentrate entries, altering taxable goods coverage.
The State GST rate schedule is amended to substitute S. No. 102's description to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and deoiled cake (other than rice bran), and to insert S. No. 102C covering husk of pulses including Chilka and concentrates (chuni or churi, Khanda); the amendment takes effect from 1 January 2023.

Commencement of Telangana GST Amendment: notified sections declared to come into force by state notification under empowering provision.
The Government, invoking the empowering clause of the Telangana Goods and Services Tax (Amendment) Act, appoints an appointed date on which the listed provisions shall come into force, identifying sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 14 and 15 of the Amendment Act as those to be brought into effect.

Amendment to GST rules revises Authority functions, omits specified procedural rules and redefines 'Authority' in rules.
Telangana amends the GST Rules effective 1 December 2022: Rules 122, 124, 125, 134 and 137 are omitted; Rule 127's marginal heading is changed from "Duties" to "Functions" and its text is revised to state that the Authority shall discharge specified functions; and the Explanation after Rule 137 substitutes clause (a) to define "Authority" as the Authority notified under the Act.

GST filing period amendment: Form GSTR-9 references extended to April-October 2022 with filings allowed up to 30 November.
Amendment revises instructions to Form GSTR-9 by replacing references to April-September, 2022 with April-October, 2022 and specifying that returns for that extended period are to be filed up to 30th November, 2022. Substitutions are made in paragraph 7 and in the Table entries against serial numbers 10, 11, 12 and 13 to reflect the extended period and uniform filing deadline.

Rescission of refund-application classification removes prior notification and affects entitlement under GST law.
The State Government, exercising powers under section 148 of the Telangana Goods and Services Tax Act, 2017, rescinded the earlier notification that specified the class of persons eligible to apply for refund of tax paid on inward supplies, thereby annulling that administrative specification and preserving actions completed or omitted before the rescission.

Input tax credit reversal required where recipient fails to pay supplier; credit re availment permitted on subsequent payment.
The amendments add non furnishing of returns as grounds for registration action, remove reliance on the inward supply return, require reversal of input tax credit and interest where recipients do not pay suppliers within the prescribed time, permit re availment of credit upon subsequent payment, omit several forms and rules tied to the prior reconciliation process, and modify refund and automated communication language to align adjustments and reversals with the consolidated monthly return framework.

Registration exemption for suppliers through e-commerce operators with portal-validated PAN enables enrolment-based trading.
Specifies a conditional exemption from obtaining registration under the State GST Act for persons supplying goods through an electronic commerce operator required to collect tax at source, where such persons have turnover below the State registration threshold, subject to restrictions on inter-State supplies, single-State supply through an electronic commerce operator, possession and validation of a Permanent Account Number on the common portal, grant of a single enrolment number per State, prohibition on supply without that enrolment number, and automatic cessation of the enrolment number upon grant of formal GST registration.

Account Aggregator designation permits consent-based sharing of GST information via the common portal under the data-sharing framework.
Notification designates Account Aggregator as a system with which the common portal may share information on the basis of consent under section 158A of the Gujarat Goods and Services Tax Act. The notification becomes effective from the stated commencement date and explains that an Account Aggregator is a non-financial banking company undertaking Account Aggregator business in accordance with the NBFC-Account Aggregator Directions and applicable policy directions.

Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity; a prior entry omitted.
The notification amends the State GST rate schedule by inserting an explanation to Sl. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity as his own residence and not on account of the proprietorship concern; additionally, Sl. No. 23A and its related entries are omitted.

Special procedure for pan masala and tobacco manufacturers mandates machine reporting, daily records and monthly statements on the portal.
Special procedure is prescribed for registered persons engaged in manufacturing specified pan masala and tobacco-related goods, requiring reporting of packing machines, production-capacity declarations, daily records of inputs, waste, electricity use and production, and a monthly statement on the common portal. Existing manufacturers must furnish machine details in FORM SRM-I, additional machines in FORM SRM-IIA, removed machines in FORM SRM-IIB, prior capacity declarations in FORM SRM-IA, and maintain forms SRM-IIIA, SRM-IIIB and SRM-IV for operational compliance.

Appeal procedure for transitional credit orders: manual filing without pre deposit, acknowledgement required, appellate summary issued.
Appeals against orders under sections 73 or 74 for TRAN 1/TRAN 2 claims must be filed manually in duplicate on ANNEXURE 1 within the statutory timeframe computed from the later of the order date or this notification; pre deposit is not required. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised signatory under rule 26(2). The Appellate Authority issues FORM GST APL 02 acknowledgement upon receipt, and the appeal is deemed filed only when that acknowledgement is issued. The Appellate Authority shall also issue an order summary in ANNEXURE 2.

Amendment to GST notification updates Foreign Trade Policy definitions, affecting supply of gold by nominated agencies.
This amendment revises a West Bengal GST notification to substitute the opening paragraph reference from paragraph 4.41 to 4.40 and replaces Explanation clauses (a) and (b) with updated definitions: clause (a) defining "Foreign Trade Policy" as the Foreign Trade Policy, 2023, and clause (b) defining "Handbook of Procedures" as the Handbook of Procedure as notified by the Government of India; the amendment is effective from 27th July, 2023.

SGST rate amendment reduces tax on specified goods, adding snack pellets, fish soluble paste and LD slag to lower-rate schedules.
Amendment to SGST notification No. 1125-F.T. inserts un fried/un cooked snack pellets, fish soluble paste, Linz Donawitz (LD) slag, and imitation zari thread into Schedule I; substitutes the Schedule II description for metallised yarn; and amends Schedule III to add unfried snack pellets and carve out LD slag from the slag entry, with the notification deemed to be in force from 27th July, 2023.