TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Second Amendment) Rules, 2019.
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....018. 13. G.O.Ms.No.108, Revenue (CT-II) Department, dt: 01.06.2018. 14. G.O.Ms.No.131, Revenue (CT-II) Department, dt: 16.07.2018. 15. G.O.Ms.No.133, Revenue (CT-II) Department, dt: 16.07.2018. 16. G.O.Ms.No.166, Revenue (CT-II) Department, dt: 16.08.2018. 17. G.O.Ms.No.227, Revenue (CT-II) Department, dt: 8.11.2018. 18. G.O.Ms.No.228, Revenue (CT-II) Department, dt: 24.11.2018. 19. G.O.Ms.No.229, Revenue (CT-II) Department, dt: 24.11.2018. 20. G.O.Ms No.1, Revenue (CT-II) Department, dt: 02-01-2019. 21. G.O.Ms No.24, Revenue (CT-II) Department, dt: 06-03-2019 22. From the Commissioner of State Tax, Telangana, Hyderabad, Lr No. CST's Ref No. A(1)/70/2017, Dt. 24-04-2019. ***** ORDER :- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt. 03.06.2019. NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely :- 1. (1) These Rules may be called the Telangana Goods and Services Tax (Second ....
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....occupation of the project takes place, value of E shall also include aggregate carpet area of the apartments, which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier; Explanation 2: Carpet area of apartments, tax on construction of which is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in the notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-2017, as amended, shall be taken into account for calculation of value of 'E' in view of Explanation (iv) in paragraph 4 of the notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-2017, as amended. (ii). in the proviso, for the word "Provided", the words "Provided further" shall be substituted; (e). for the clause (l), the following clause shall be substituted, namely:- "(1) the amount 'C3', 'D1' and 'D2' shall be computed separat....
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....ever is earlier: F= aggregate carpet area of the apartments in the project; and,- (a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03 in the month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation of the project takes place and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2' exceeds the aggregate of the amounts calculated finally in respect of 'D1' and 'D2', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of ....
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....gh FORM GST DRC-03 in the month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; (d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. (5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on completion or first occupation of an RREP which underwent transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-....
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....occupation of the project takes place, value of E shall also include aggregate carpet area of the apartments, which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier. Explanation 2: Carpet area of apartments, tax on construction of which is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial number 3 of the Table in notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-2017, as amended, shall be taken into account for calculation of value of 'E' in view of Explanation (iv) in paragraph 4 of the notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-2017, as amended."; (C) in the proviso, for the word "Provided", the words "Provided further" shall be substituted; (e) after clause (h), the following clause shall be inserted, namely,- "(i) The amount Te shall be computed separately for input tax credit of central tax, S....
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....e project and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where aggregate of amounts of Te determined for each tax period under sub- rule (1) exceeds Tefinal, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. Explanation .- For the purpose of calculation of Tc^final, part of the month shall be treated as one complete month. (3) The amount Te^final and Te^final shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (4) Where any capital goods are used for more than one project, input tax credit with respect to such capital goods shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (2). ....
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....signed to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xi) "an apartment booked on or before the date of issuance of completion certificate or first occupation of the project" shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of the apartment service has time of supply on or before the said date; and (b) consideration equal to at least one installment has been credited to the bank account of the registered person on or before the said date; and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date. (xii) The term "ongoing project" shall have the same meaning as assigned to it in notification issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06- 2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30- 06-2017, as amended; (xiii) The term "project which commences on or after 1st April, 2019" shall have the same meaning as assigned to it in notification issued in G.O.Ms No. 110, Re....
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....and of amounts payable under the Act .- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub- section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the per....
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....p; Act - Section / sub-section under which SCN is being issued - SCN Reference No.----- Date---- Summary of Show Cause Notice Brief facts of the case : Grounds : Tax and other dues : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total Signature Name Jurisdiction Address Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required on....
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.... GST DRC - 07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No: Date: 1. Details of order : (a) Order No. : (b) Order date : (c) Financial year : (d) Tax period: From --- To------- 2. Issues involved : 3. Description of goods / services (if applicable): Sr. No. HSN Code Description 4. Section(s) of the Act under which demand is created: 5. Details of demand : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total You are hereby directed to make the payment by < Date >failing which proceedings shall be initiated against you to recover the outstanding dues....
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....ress ) Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. 4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.". 12. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-13, the following FORM shall be substituted, namely :- "FORM GST ASMT-13 [See rule 100(1)] Reference No .: Date: To __________(GSTIN/ID) __________Name __________(Address ) Tax Period : F.Y .: Return Type: Notice Reference No.  ....
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....tion Jurisdiction Address Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.". 13. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-15, the following FORM shall be substituted, namely :- "FORM GST ASMT-15 [See rule 100(2)] Reference No .: Date: To __________(GSTIN/ID) _________Name _________(Address ) Tax Period : F.Y.: SCN reference No .: &nb....
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....gs shall be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.". 14. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-16, the following FORM shall be substituted, namely :- "FORM GST ASMT-16 [See rule 100(3)] Reference No .: Date: To ____________(GSTIN/ID) ____________Name ____________(Address ) Tax Period :  ....