9911796707
TMI BlogTelangana Goods and Services Tax (Fifth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... eir 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s , 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 furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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