TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Second Amendment) Rules, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....to force on the date of publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (2) in rule 17, with effect from the 22nd June , 2017, in sub rule (2), after the words "said form", the words "or after receiving a recommendation from the ministry of External Affairs, Government of India" shall be inserted; (3) in rule 24 , with effect from 22nd July, 2017, in sub-rule(4), for the words "within a period of thirty days from the appointed day", the words and figures "on or before 30th September, 2017" shall be substituted; (4)&nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner."; (6) after rule 44, the following rule shall be inserted, namely,- "44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar:- The credit of Central Tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of J....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ils in FORM GSTR-1 under Section 37 and in FORM GSTR-2 under Section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 :- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board."; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely,- "Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; REG-01" under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be added, namely,- "16. Government departments applying for registration as suppliers may not furnish Bank Account details."; (16) with effect from the 22nd June, 2017, for "FORM GST REG-13", the following FORM shall be substituted, namely,- "Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (N....
X X X X Extracts X X X X
X X X X Extracts X X X X
....signation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code  ....