Telangana Goods and Services Tax (Sixth Amendment) Rules, 2021.

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....ent dated 30.06.2021 and as amended subsequently from time to time namely:- 1. Short title and commencement. - (1) These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), - (1) In rule 10A of the said rules, with effect from 24th day of September, 2021 .- (a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; (b....

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....ut of India Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: - (a) her/his Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (Act No.59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."; (3) In rule 23 of t....

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....- (i) in clause (a), for the words "for preceding two months", the words "for the preceding month" shall be substituted; (ii) clause (c) shall be omitted; (7) In rule 89 of the said rules, - (i) in sub-rule (1), with effect from 24th day of September, 2021, after the words "may file", the words ", subject to the provisions of rule 10B," shall be inserted; (ii) after sub-rule (1), the following sub-rule shall be inserted, with effect from 24th day of September, 2021, namely:- "(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply,....