Seeks to amend Notification No. 14/2018 – State Tax, dt. 16-08-2018 - 21/2018 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 21/2018 CCT s Ref No. A(1)/103/2017, Dt. 27-09-2018 In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) the Commissioner of State Tax, Telangana, on the recommendations of the Council, hereby makes the following amendments in Notification No. 14/2018 State Tax, dt. 16-08-2018, namely: In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 Central Tax dated the 06th August, 2018 issued vide G.O.Ms No. 186, Revenue (CT-II) Department, dt. 05-09-2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . Sd/- V. Anil Kumar Commissioner of State Tax