Telangana Goods and Services Tax (Amendment) Rules, 2020

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....epartment, 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: 16.7.2018. 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. 18.G.O.Ms No. 228, Revenue (CT-....

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....on within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration." 3. In the said rules, in rule 62,- (a) in the marginal heading, for the words "Form and manner of submission of quarterly return by the composition supplier", the words "Form and manner of submission of statement and return" shall be substituted; (b) in sub....

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.... and brackets "or opting for paying tax by availing the benefit of notification issued in G.O Ms No.44 Revenue(CT.II) Department dated:9.04.2019, shall be inserted; (e) in sub-rule (5), for the words, figures and letters "the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier", the words, letters and figures "a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls....

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....attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid 4. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation/Status Place : Date: Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Central Goods and Services Tax Act, 2017 or by availing the benefit of notification issued in G.O Ms No.44 Revenue(CT.II) Department, dated:9.04.2019 shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of advances, credit....