TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (2nd Amendment) Rules, 2021.
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....ng Notification will be published in an Extra-ordinary issue of Telangana Gazette Dt. 09.02.2021. NOTIFICATION In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.121 Revenue (CT.II) Department, dated 30.06.2017 and as subsequently amended from time to time namely :- 1. (1) These Rules may be called the Telangana Goods and Services Tax (2nd Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, Rule 2(i), 3 & 6 of this notification shall come into force with effect from 30.09.2020. (3) Save as otherwise provided in these rules, Rule 2(ii), 4, 5, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 & 23 of this notification shall come into force with effect from 15.10.2020. 2. In the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46,- (i) after clause (q), the following clause shall be inserted, namely :- "(r) Quick Response code, having embedded Invoice Refere....
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....R-1 or FORM GST CMP-08, as the case may be.". 5. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: - "Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.". 6. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely :- "(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.". 7. In the said rules, with effect from the 20th day of March, 2020, in rule 138E, after the third proviso, the ....
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....nbsp; 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State / UT) Supply attracting reversed charge (Y/N ) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes / No) Amendment made (GSTIN, Others) Tax period of original record Effective date of cancellation if any, No. Date GSTIN Trade / Legal name No. Type Date Value Integrated tax Central tax State/ UT tax Cess (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) 5. Debit / Credit notes received during current tax period GST....
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.... Amendments to ISD credit details Original ISD Document Details Revised details Original ISD invoice detils (for ISD credit note only) ITC amount involved ISD GSTR-6 Period ISD GSTR-6 filing date Amendment made Tax period of original record ITC Eligibility Type No. Date GSTIN of ISD Trade/ Legal name Type No. Date No. Date Integrated Tax Central Tax State/UT Tax Cess (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) PART- C 8. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor /GSTIN of E-Commerce Operator Deductor Name / E-Commerce Operator Name Tax period of GSTR-7 / GSTR8 (Original / Amended ) Amount received / Gross value (Origina....
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....tracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR- 1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. The status of filing of corresponding FORM GSTR-3....
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....emed exports) • SEZWP- SEZ supplies with payment of tax • SEZWOP- SEZ supplies without payment of tax • DE- Deemed exports • CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect irrespective of supplier's filing of FORM GSTR-1. For in corresponding FORM GSTR- 2A of the recipient example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR- 2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR- 2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and f....
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....ay not be available. " . 11. In the said rules, in FORM GSTR-5, - (i). in the table, - (a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - "(d) ARN Auto Populated (e) Date of ARN Auto Populated."; (b) in serial number 10, - (A) in the heading, after the words, "Total tax liability", the brackets and words "(including reverse charge liability, if any)", shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely, - "10C. On account of inward supplies liable to reverse charge "; (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice....
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.... (b) against Pt. V, for the heading, the following heading shall be substituted, namely: - "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here." (b) in paragraph 4, - (A) after the words, letters and figures, "that additional liability for the FY 2017-18 or FY 2018-19", the word, letters and figures "or FY 2019-20" shall be inserted; (B) in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019- 20" shall be substituted; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, the ....
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.... in paragraph 7, - (A) after the words and figures "April 2019 to September 2019.", the following shall be inserted, namely: - "For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020."; (B) in the Table, in second column, - (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1of April 2020 to September 2020 shall be declared here."; (II) against serial number 12, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely: - "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Tab....
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....ers "(accumulated ITC)", shall be omitted. 16. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: - "Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Total " . 17. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - "Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Total &....