Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017 - G.O.Ms.No. 287 - Telangana SGST

GOVERNMENT OF TELAGANA Revenue (CT-II) Department G.O.Ms.No. 287 Dated: 18-12-2017 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) These Rules may be called the Telangana Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette. In the Telangana Goods and Services Tax Rules, 2017,- (i) in Rule 3, with effect from 13th day of October, 2017, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under Rule 24 or who has been granted certificate of registration under sub-rule (1) of Rule 10 may opt to pay tax under Section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of Rule 44 within a period of ninety days from the day on which such person commences to pay tax under Section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in Rule 24, in sub-rule (4), 28th day of October, 2017, for the words, figures and letters on or before 31st October, 2017 , the words, figures and letters on or before 31st December, 2017 shall be substituted. (iii) in Rule 45, in sub-rule (3), 28th day of October, 2017, after the words succeeding the said quarter , the words or within such further period as may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. shall be inserted; (iv) after Rule 46, with effect from 13th day of October, 2017, the following Rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in Rule 46 or Rule 49 or Rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (v) in Rule 54, with effect from 13th day of October, 2017, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at the end of the month shall be inserted; (vi) in Rule 62, with effect from 13th day of October, 2017, in sub-rule (1), the following proviso shall be inserted, namely:- Provided that the registered person who opts to pay tax under Section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under Section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under Section 10. ; (vii) in Rule 89, with effect from 18th day of October, 2017, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund ; (viii) in Rule 96, in sub-rule (2), with effect from 28th day of October, 2017, the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (ix) (a) in Rule 96A, in sub-rule (1), in clause (a), with effect from 18th day of October, 2017, after the words after the expiry of three months , the words , or such further period as may be allowed by the Commissioner, shall be inserted; (b) in Rule 96A, in sub-rule (2), with effect from 28th day of October, 2017, the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. (x) in FORM GST CMP-02, with effect from 13th day of October, 2017, for the words, figures and brackets See Rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; (xi) with effect from 13th day of October, 2017, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (xii) With effect from 13th day of October, 2017, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports (xiii) in FORM GSTR-4, with effect from 18th day of October, 2017, after instruction no.9, the following shall be inserted, namely:- 10. For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. (xiv) With effect from 18th day of October, 2017, in FORM GST RFD-01, (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (BY ORDER AND IN THE NAME OF THE GOVENOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT