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

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....e called the Telangana Goods and Services Tax (Fourth Amendment) Rules, 2021. (2) These rules shall come into force with effect from the dates mentioned therein. 2. In the Telangana Goods and Services Tax Rules, 2017, (hereafter in this notification referred to as the said rules) in rule 23, in sub-rule (1), after the words "date of the service of the order of cancellation of registration", the words and figures "or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30," shall be inserted, with effect from 18th May, 2021. 3. In the said rules, in rule 26 in sub-rule (1....

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....f May, 2021 till the 28th day of May, 2021. Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.". (ii) after sub-rule (5), the following sub-rule shall be inserted, with effect from 1st January 2021, namely :- "(6) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub....

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....order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST RFD-01W. (6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made. 7. In the said rules, in rule 92 with effect from 18th May, 2021,- (a) in sub....

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....within such time period as extended by the Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under proviso to sub-section (1) of section 30," shall be inserted, with effect from 18th May, 2021. 11. In the said rules, for FORM GST RFD-07, the following FORM shall be substituted, with effect from 18th May, 2021, namely: - "FORM GST RFD-07 [See rules 92(2) & 96(6)] Reference No. Date: < DD/MM/YYYY > To _____________(GSTIN/UIN/Temp. ID) _____________ (Name) _____________ (Address) ----------------------(ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld....