Seeks to amend Notification No. 03/2017 – State Tax, Dt. 26-07-2017 - 11/2020 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 11/2020 CCT s Ref No. A(1)/90/2017 Dt. 07-11-2020 Ref:- Notification No. 03/2017 State Tax, Dt. 26-07-2017. In exercise of the powers conferred by the first proviso to rule 46 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the GST Council, hereby makes the following amendment in the notification No. 03/2017 State Tax, dated the 26th July, 2017, namely: In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, - TABLE Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . 2. This notification shall be deemed to have come into force with effect from 15th day of October, 2020. Sd/- Neetu Prasad Commissioner (ST)