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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....17.        (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 sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9th  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&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Septemb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; "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, 2....