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Telangana Goods and Services Tax (Third Amendment) Rules, 2022

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..... a Act No. 23 of 2017), the State Government on the recommendations of the Council, hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, and as amended subsequently from time to time namely : (1) These rules may be called the Telangana Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come i .....

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..... Form GSTR-2 by such person shall be omitted ; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input tax credit in respect of shall be inserted ; 4. In rule 37 of the said rules, (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely : (1) A registered person, who has availed of input tax credit on any inward supply of goods or services .....

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..... section 16 : Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16 ; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along w .....

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..... Form GSTR-2 and at both the places where they occur, shall be omitted ; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted ; 9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted ; 10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words and inward shall be omitted ; 11. In .....

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..... -3 or Form GSTR-3B, as the case may be ., the letters and figure, Form GSTR-3B shall be substituted ; 14. Form GSTR-1A, Form GSTR-2 and Form GSTR-3 of the said rules shall be omitted ; 15. In Form GST PCT-05 of the said rules, in Part-A, in the table, against Sl. No. 1, under the heading List of Activities , the words, and inward , shall be omitted. - Notification Tax Management India - taxmana .....

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