Telangana Goods and Services Tax (4th Amendment) Rules, 2017

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....ial 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 fu....

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....r 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 ....

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.... 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....