Telangana Goods and Services Tax (Sixth Amendment) Rules, 2018

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....ate Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) 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 Ta....

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.... (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB- 03, for a further period not exceeding three days. Explanation.- The period of twenty fo....