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TMI BlogTelangana Goods and Services Tax (Sixth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- 1. (1) These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, Rule 3, 4, 5, 10, 11, 12, 13, 15, 16 17 of this notification shall come into force with effect from 23.03.2020. (3) Save as otherwise provided in these rules, Rule 7 of this notification shall come into force with effect from 03.04.2020. (4) Save as otherwise provided in these rules, Rule 9 of this notification shall com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases. . 5. In the said rules, for rule 25, the following rule shall be substituted, namely:- Physical verification of business premises in certain cases. -Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtend up to five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input tax in respect of such capital goods denoted as A shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a), denoted as Tie , shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed: Provided further that the amount Tie shall be computed separately for input tax credit of central tax, State tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR- 3B. . 10. In the said rules, in rule 80, in sub-clause (3), the following proviso shall be inserted, namely:- Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , namely:- (1A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit led ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in part, in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, the person to whom the refund has been made shall deposit the amount so refunded, to the extent of non-realisation of sale proceeds, along with applicable interest within thirty days of the expiry of the said period or, as the case may be, the extended period, failing which the amount refunded shall be recovered in accordance with the provisions of section 73 or 74 of the Act, as the case may be, as is applicable for recovery of erroneous refund, along with interest under section 50: Provided that where sale proceeds, or any part thereof, in respect of such export goods are not realised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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