Telangana Goods and Services Tax (Amendment) Act, 2021.

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....ate as the Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 7.-In the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereinafter referred to as the principal Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely :- "(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.--For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law fo....

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.... such manner as may be prescribed : Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section : Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.". 6. Amendment of section 50.-In section 50 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted a....

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....r the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.". 10. Amendment of section 107.-In section 107 of the principal Act, in sub-section (6), the following proviso shall be inserted, namely :- "Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.". 11. Amendment of section 129.-In section 129 of the principal Act,- (i) in ....

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....on shall be substituted, namely :- "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3) : Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less : Provided further that where the detained or seized goods are perishable or hazardous in nature or....