Telangana Goods and Services Tax Act, 2017- Extension of due date for filing of application for refund under section 55 by notified agencies -Notification-orders- Communication-Regarding - G.O.Ms.No. 87 - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT- II) Department G.O.Ms.No. 87 Dated: 01-05-2018 NOTIFICATION Whereas, as per section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf (hereafter in this notification referred to as the specified persons), who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them; And whereas, the State Government has laid down the conditions and restrictions for claiming of refund of taxes under section 55 of the said Act vide the Telangana Goods and Services Tax Rules, 2017, issued in G.O.Ms No. 121, Revenue (CT-II) Department, Dt. 30-06-2017 Published in the Gazette of Telangana, Extra-Ordinary, Part. I No. 23-C, dated 30-06-2017 and last amended vide orders issued in G.O.Ms No. 67 Revenue (CT-II) Department, Dt. 31-03-2018. And whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received; And whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently; Now, therefore, in exercise of the powers conferred by section 148 of the said Act, the State Government, on the recommendations of the Council, hereby notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT