Telangana Goods and Services Tax (Third Amendment) Rules, 2020

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....e (CT-II) Department, Dt:18-12-2017. 7. G.O.Ms No. 293, Revenue (CT-II) Department, Dt:20-12-2017. 8. G.O.Ms No. 18, Revenue (CT-II) Department, dt:22-01-2018. 9. G.O.Ms No. 20, Revenue (CT-II) Department, dt:22-01-2018. 10. G.O.Ms No. 39, Revenue (CT-II) Department, dt:23-02-2018. 11. G.O.Ms No. 67, Revenue (CT-II) Department, dt:31-03-2018. 12. G.O.Ms No. 79, Revenue (CT-II) Department, dt: 18-04-2018. 13. G.O.Ms No. 108, Revenue (CT-II) Department, dt: 01-06-2018. 14. G.O.Ms No. 131, Revenue (CT-II) Department, dt: 16-07-2018. 15. G.O.Ms No. 133, Revenue (CT-II) Department, dt: 16-07-2018. 16. G.O.Ms No. 166, Revenue (CT-II) Department, dt: 16-08-2018. 17. G.O.Ms No. 227, Revenue (CT-II) Department, dt: 08-11-2018. ....

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....le supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension."; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.". 3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted, namely:- "(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, th....

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....d as specified in the second proviso of sub-rule (3) of the said rule.". 6. In the said rules, in rule 91, - (a) in sub-rule (3), with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted; (b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely:- "(4) The State Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).". 7. In the said rules, in rule 97, - (a) after sub-rule (7), with effect from the 1st July, 2017, the following subrule shall be inserted, namely,- "(7A) The Committee shall make available to the Commis....

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...., the following sub-rule shall be inserted, namely:- "(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A." . 10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN…………………………… Name…………………………… Address…&hel....