TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Third Amendment) Rules, 2025.
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....: - 1. Short title and commencement. (1) These rules may be called the Telangana Goods and Services Tax (Third Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall come into force from 22nd day of September, 2025. 2. In the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 31A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted. 3. In the said rules, with effect from the 1st day of April, 2025, in rule 39, in sub-rule (1A), after the words and figures "of section 9", following shall be inserted, namely: - "of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (Central Act No.13 of 2025)". 4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub- rule(2), the following sub-rule shall be substituted, namely: - "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from ....
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.... credit involved, or the amount of fine, fee or penalty, shall be determined with reference to all issues and all tax periods covered in the order appealed against.". 7. In the said rules, in rule 111, - (a) in sub-rule (1), - (i) after the words "provisional acknowledgement", the words, letters and figures "in Part A of FORM GST APL- 02A" shall be inserted; (ii) the proviso shall be omitted; (b) in sub-rule (2), the proviso shall be omitted; (c) in sub-rule (4), - (i) for the words, letters and figures "in FORM GST APL-02", wherever they occur, the words, figures and letters "in Part B of FORM GST APL- 02A" shall be substituted; (ii) in the second proviso, for the words "self-certified copy" the words "self-attested copy" shall be substituted. 8. In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2)The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal." 9. In ....
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....p; "; (ii) in Pt.IV, under the heading "Details of tax paid as declared in returns filed during the financial year"- (A) for serial number 9, and the entries relating thereto, the following shall be substituted, namely: - "9 Description Tax Payable Paid through cash Paid through ITC Total Tax Paid Difference between Tax payable and paid Central Tax State Tax UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 = 3+4+5+6+7 2-8" Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty ....
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....he figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (iv) In paragraph 5, in the Table, - (A) in second column, against table number 6A, for the word "taxpayer" the words "financial year" shall be substituted; (B) after table number 6A and the entries relating thereto, the following shall be inserted namely, - "6A1 ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this w....
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....he following table and entries shall be substituted, namely, - "6M Details of ITC availed through FORM ITC- 01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-I and TRAN-II) in the financial year shall be declared here."; (H) fortable number "7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H" and the entries relating thereto, the following table and entries shall be substituted namely, - "7A, 7A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR- 3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021- 22, 2022-23 and 2023-24, the registered person shall have an option to either ....
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....t fill this table" the following shall be inserted, namely :- "For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed upto 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details."; (III) in second column, against table number 13, after the letters, words and figures "and 2023-24, the registered person shall have an option to not fill this table" the following shall be inserted, namely :- "For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall b....
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.... NA "; "(iii) In Part V under the heading "Additional liability due to on- reconciliation", - (A) for the word "Cash" the words and letters "cash or ITC" shall be substituted; (B) after the entry relating to "Others", the following shall be inserted namely: - .. "Supplies on which e- Supplies on which e- commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] "; (v) after part V, the following shall be inserted, namely: - " "17 Late fee payable and paid Description Payable Paid 1 2 3 A 1ntegrated Tax B Central Tax C State Tax/UT Tax "; (b) under the heading "Instructions",- (i) in paragraph 4, in the Table, - (A) in second column, for the figures and word "2022-23 and 2023-24",wherever they occur, the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (B) after table number 7D and entries relating thereto, the following shall be inserted namely: -....
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....D/UIN/ENR - Case Registration Number - Date of acceptance - Date of appearance: Court Number: Time: Bench: AR/JR/DR/R GSTAT .......................... Bench" OR Your appeal/application filed vide provisional acknowledgment reference number ------ dated ------ has been rejected Date of rejection: AR/JR/DR/R GSTAT............. Bench OR Your appeal/application having provisional acknowledgment reference number dated ------ has been dismissed as withdrawn Date of Dismissal: AR/JR/DR/R GSTAT ........................ Bench" OR Your appeal/application having provisional acknowledgment reference number ------- dated ------ has been Rejected due to Wrong Jurisdiction Date of Rejection: AR/JR/DR/R GSTAT ....................... Bench" OR Your Appeal/application having provisional acknowledgment reference number ------- dated ------ has been rejected due to wrong applicability of place of supply issue. Date of rejection: AR/JR/DR/R GSTAT ...................... Bench" 12. In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: - "Form GST APL-04 A ....
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.... (d) Fees (e) Others (f) Refund Section-II Place of Supply/ Name of State/UT Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Amount in dispute Amount Determined Add rows 10. For Other orders and Demand orders which are not quantified Issues as raised by proper officer Issues as determined by Appellate/Revisional authority Order by GST Appellate Tribunal 11. If remanded with directions: a) Remanded to: (specify authority to whom remanded. Adjudicating Auth....
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....d Office of the said authority) 12. Name of the authorized representative (a) Name ....................Mobile..................Email.................. (b) Name ....................Mobile..................Email.................. ..................................................................................................................... 13. Act (CGST/ SGST/ IGST/ Cess) 14. Details of the case under dispute: a) Brief issue of the case under dispute b) Category of case under dispute (As per Annexure B) c) Market value of goods, where goods have been seized 15. Case Summary (As per Annexure C) 16. About Appellant (As per Annexure D) 17. Statement of facts (As per Annexure E) 18. Grounds of appeal 19. Prayer 20. Details of demand created, disputed and admitted. Particulars Central Tax State/UT Tax Integrated Tax Amount determined by Appellate / Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order Amount determined by Appel late/Revisional aut....
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....x CESS 1 2 3 4 5 6 7 8 9 1 Integrated tax Cash Ledger Credit Ledger 2 Central tax Cash Ledger Credit Ledger 3 State/UT tax Cash Ledger Credit Ledger 4 CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 1 Interest 2 Penalt....
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....anted suo-moto registration Mention section and rule specified in Appellate/ Revisionary order 8 Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/ Revisionary order 9 Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10 Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11 Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12 Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13 Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14 Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15 Rejection/acceptance of application for revocation of cancellation ....
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.... earlier order Mention section and rule specified in Appellate/ Revisionary order 31 Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32 Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense of withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36 Anti profiteering related matter 37 Others- 38 Issues related to Place of supply of goods and/or services Annexure C Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell) Sr No Issue related to As per order of adjudicating authority As dete....
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....upplier of services, etc.) (h). Any other relevant fact in view of the appellant" Annexure E Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. Action By Date Brief Narration < Add rows, if required >" 14. In the said rules, for FORM GST APL-06, the following Form shall be substituted, namely: - "FORM GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. No. Particulars 1. Appeal No. - Date of ....
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.... Total Interest Central Tax State/UT Tax Integrated Tax Cess Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Fees Central Tax State/UT Tax Integrated Tax Cess Total Others Centr....
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....n of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order 7. Whether applicant is required to be registered or has been granted suo-moto registration Mention section and rule specified in Appellate/ Revisionary order 8. Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/ Revisionary order 9. Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10. Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11. Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12. Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13. Denial of facility to pay tax under comp....
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....le specified in Appellate/ Revisionary order 28. Excess ITC availed/utilized determined u/s 74 Mention section and rule specified in Appellate/ Revisionary order 29. Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property Mention section and rule specified in Appellate/ Revisionary order 30. Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31. Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32. Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33. Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34. Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35. Order permitting compounding of any....
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....tion, along with jurisdiction of the Appellate Authority/Revisional Authority passing the order appealed against - 7. Date of communication of the order appealed against - 8. Details of the case under dispute: a. Brief issue of the case under dispute b. Period of dispute - c. Case Summary (As per Annexure A) d. Market value of seized goods, where one of the issues involved is seizure/confiscation of goods 9. About Respondent (As per Annexure B) 10. Is place of supply involved in the dispute- Yes/No 11. Statement of facts (As per Annexure C) 12. Grounds of appeal - 13. Prayer - 14. Category of case under dispute or Issues involved - (as per Annexure D ) 15. Details of demand: Particulars Central Tax State/UT Tax Integrated Tax Amount of demand order of the adjudicating authority (A) (Auto-populated from APL- 01/DRC- 07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of....
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....lty 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other Annexure B About Respondent Constitution of Business Address Nature of Business Any other relevant fact GSTN/Temp ID Constitution of Business Any other constitution business Address Nature of business Any other relevant fact Annexure C Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. Action By Date Brief Narration Annexure D (Category of case under dispute or issues involved) S No List of 'Category of case under dispute Tab Tab Amount involved (where quantifiable) 1 Misclassification of any ....
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....isionary order 17 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order 23 Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24....