TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Sixth Amendment) Rules, 2022.
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.... (i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted; (ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number" shall be inserted; (iii) in sub-rule (2), clauses (b) and (c) shall be omitted; 3. In the said rules, in rule 12, in sub-rule (3), after the word, "Where,", the words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted. 4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022,- (i) after the words, "value of such supply", the words, ", whether wholly or partly," shall be inserted; (ii) after the words, "shall pay", the words, "or reverse" shall be inserted; (iii) after the words, "in respect of such supply", the letters and words, ", proportionate to the amount not paid to the supplier," shall be inserted. 5. In the said rules, after rule 37, the following rule shall be insert....
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....4, as the case may be, and rule 49."; 8. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely :- "(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.". 9. In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely :- "Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the ....
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.... (i) after clause (k), the following clauses shall be inserted, namely :- "(ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated; (kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of....
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....ority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.". 14. In the said rules, after rule 109B, the following rule shall be inserted, namely :- "109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-sectio....
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....bsp; Date To Address GSTIN / UIN Application Reference Number (ARN) Date Order for Cancellation of Registration This has reference to show cause notice issued dated ----- Whereas no reply to the show cause notice has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or Whereas reply to the show cause notice has been submitted vide dated________ ; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s)....
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.... such tax and other dues are determined before or after the date of cancellation. Place: Date: Signature < Name of the officer > Designation Jurisdiction". 20. In the said rules, in FORM GSTR-1, - (a) in the box,- (i) for the word, "Year", the words, "Financial Year" shall be substituted; (ii) for the word, "Month", the words, "Tax period" shall be substituted; (b) for Table 3, the following table shall be substituted, namely :- "3. (a) ARN < Auto > (b) Date of ARN < Auto >" (c) in Table 4A, for the brackets, letters and words, "(i) attracting reverse charge and (ii) supplies made through e-commerce operator", the words, brackets and letters, "attracting reverse charge (including supplies made through e-commerce operator attracting TCS)" shall be substituted; (d) Table 4C and entries relating thereto shall be omitted; (e) In Table 5A, for the figure, letters, words and brackets, "5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)", the words, brackets, letters, "Outward supplies (including supplies made through e-commerce operator, r....
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....n Table 12, in the sub-heading, in column no. 3, the brackets and words, "(Optional if HSN is provided)" shall be omitted; (q) After Table 13 and before Verification, the following tables shall be inserted, namely :- "14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which e- commerce operator is liable to collect tax u/s 52 (b) Supplies on which e- commerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies T....
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.... 15A (II). Amendment to details of the supplies made through e-commerce operators on which e- commerce operator is liable to pay tax u/s 9(5) [e- commerce operator to report, for unregistered recipients] Type of supplier Original details Revised details Rat e Value of supplies made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered Unregistered "; (r) For the instructions, the following shall be substituted, namely :- A. General Instructions 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) ....
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....in table 9B shall be reported. 12. 10 Amendment of unregistered supplies reported in table 7 shall be reported. 13. 11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any. 14. 11(I)B Advances adjusted during the period shall be reported. 15. 11(II) Amendment to advances received or adjusted shall be reported. 16. 12 HSN details as per notifications issued by Government from time to time shall be reported. 17. 13 Details of the documents issued during the period shall be reported. 18. 14(a) Details of the supplies reported in any table from 4 to 10, made through e- commerceoperator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier. 19. 14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shallbe reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. 20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. 21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period s....
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....appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner v. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107): I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Applicant /Applicant Officer Designation/ Status.". 24. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: - "FORM GST DRC-01B [See rule 88C] PART-A (System Generated) Intimation of difference in liability reported in statement of outward supplies and that reported in return Ref No: Date: GSTIN: Legal Name: 1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by....
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....eriod under consideration 3 FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.) 4 Mistake in reporting of advances received and adjusted against invoices 5 Any other reasons Verification I ________________________________hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name: Designation/Status: Place: Date:". 25. In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely :- "FORM GST DRC- 03 [See rules 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A 1. GSTIN 2. Name < Auto> 3. Cause of payment << drop down>> 3A. Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu) (i) Shipping Bill/ Bill ....