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TMI BlogTelangana Goods and Services Tax (Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing :- 1. G.O.Ms No. 121 Revenue (CT-II) Department, Dt: 30-06-2017. 2. From the Commissioner of State Tax, Telangana, Hyderabad Ref No. A(1)/70/2017, Dt. 25-02-2020. ***** ORDER:- The following Notifications will be published in an Extra-ordinary issue of Telangana Gazette Dt. 22.06.2020 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and words 10 per cent. shall be substituted. 3. In rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by upload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieve that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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