TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Fourth Amendment) Rules, 2019.
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.....O.Ms.No.79, Revenue (CT-II) Department, Dated 18.04.2018. 13. G.O.Ms.No.108, Revenue (CT-II) Department, Dated 01.06.2018. 14. G.O.Ms.No.131, Revenue (CT-II) Department, Dated 16.07.2018. 15. G.O.Ms.No.133, Revenue (CT-II) Department, Dated 16.07.2018. 16. G.O.Ms.No.166, Revenue (CT-II) Department, Dated 16.08.2018. 17. G.O.Ms.No.227, Revenue (CT-II) Department, Dated 8.11.2018. 18. G.O.Ms.No.228, Revenue (CT-II) Department, Dated 24.11.2018. 19. G.O.Ms.No.229, Revenue (CT-II) Department, Dated 24.11.2018. 20. G.O.Ms.No.1, Revenue (CT-II) Department, Dated 6.3.2019. 21. G.O.Ms.No.24, Revenue (CT-II) Department, Dated 2.1.2019. 22. G.O.Ms.No.62, Revenue (CT-II) Department, Dated 3.6.2019. 23. From the Commissioner of State Tax, Telangana, Hyderabad, LrNo. CST's Ref No. A(1)/70/2017, Dated 10.7.2019. ***** ORDER :- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette Dated:20.8.2019 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 ame....
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....nt may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.". 7. In the said rules, in rule 66, in sub-rule (2),- (a) for the words, letters and figures "suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A" the word "deductees" shall be substituted; (b) the words "the due date of" shall be omitted; (c) after the words, letters and figures "FORM GSTR-7" the words "for claiming the amount of tax deducted in his electronic cash ledger after validation" shall be inserted. 8. In the said rules, rule 67, in sub-rule (2),- (a) the words, letters and numbers "in Part C of FORM GSTR-2A" shall be omitted; (b) the words "the due date of" shall be omitted; (c) after the words, letters and figures "FORM GSTR-8" the words "for claiming the amount of tax collected in his electronic cash ledger after validation" shall be inserted. 9. In the said rules, in rule 87,- (a) in sub-rule (2), the second proviso shall be omitted. (b) in sub-rule (9),- (i) the words, letters ....
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....ish the application for refund claim in FORM GST RFD-10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application. (4) The refund of tax paid by the said retail outlet shall be available if- (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; (c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and (d) such other restrictions or conditions, as may be specified, are satisfied. (5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Explana....
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....lowing sub-rule shall be inserted, namely :- "(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of the provisions of section 171 in respect of goods or services or both other than those covered in the said report, it may, for reasons to be recorded in writing, within the time limit specified in sub- rule (1), direct the Director General of Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of the Act and these rules. (b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.". 18. In the said rules, in rule 138, in sub-rule (10),- (a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words "Over Dimensional Cargo", the words "or multimodal shipment in which at least one leg involves transport by ship" sh....
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....Edit mode) Note-Add more bank accounts". 23. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely :- "FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification issued in G.O.Ms No. 44, Revenue (CT-II) Department, Dt. 09-04-2019. Year 1. GSTIN 2. (a) Legal name of the registered person < Auto > (b) Trade name, if any < Auto > 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) (b) ARN < Auto > (after filing)> (c) Date of ARN < Auto > (after filing)> 4. Inward supplies including supplies on which tax is to be paid on reverse charge ....
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.... < Auto > < Auto > < Auto > < Auto > < Auto > Total < Auto > < Auto > < Auto > < Auto > 7. TDS/TCS Credit received GSTIN of Deductor / e- commerce operator Gross Value Amount Central Tax State/UT Tax 1 2 3 4 8. Tax, interest, late fee payable and paid Sr. No. Type of tax Tax amount payable (As per table 6) Tax Amount already paid (Through FORM GST CMP-08) Balance amount of tax payable, if any (3- 4) Interest payable Interest paid Late fee payable Late fee paid 1 2 3 4 5 6 7 8 9 1. Integrated tax < Auto > < Auto > < Auto > 2. Central tax < Auto > < Auto > < Auto > 3. State/UT tax < Auto > < Auto > < Auto > 4. Cess < Auto > < Auto > < Auto > 9. Refund claimed from Electronic cash le....
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....rs "previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier", the letters, figures and words "FY 2017-18 declared in returns between April 2018 till March 2019" shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sentence ending with "declared in this part.", the following words, letters and figures shall be inserted, namely :- "It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return."; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures "corresponding suppliers in their FORM GSTR-1.", the following words, letters and figures shall be inserted, namely :- "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words "....
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....sp; 6. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorized Signatory Designation /Status Instructions - 1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess. 2. Minor head refers to - tax, interest, penalty, fee and others. 3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from the head only if balance under that head is available at the time of transfer." 26. In the said rules, in FORM GST RFD-05, with effect from a date to be notified later,- (a) in Line 3 for the word "Advice", the word "order" shall be substituted; (b) in Line 4 for the word "Advice", the word "order" shall be substituted; (c) in Line 6, for the words and letters "To PAO/ Treas....