R.N.I.No. TELMUL/2016/73158.

[Price: `

`. : 10-00 Paise.

HSE No. 1051/2017-2019.

RULES SUPPLEMENT TO PART-I

EXTRAORDINARY

THE TELANGANA GAZETTE

PUBLISHED BY AUTHORITY

No. 21 ]

HYDERABAD, MONDAY, JULY 16, 2018.

NOTIFICATIONS BY GOVERNMENT

––x––

REVENUE DEPARTMENT

(CT-II)

AMENDMENT TO CERTAIN RULES FOR THE TELANGANA GOODS AND SERVICES TAX

RULES, 2017.

[G.O.Ms. No. 131, Revenue (CT-II), 16th July, 2018.]

In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (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)

These Rules may be called the Telangana Goods and Services Tax (Fifth Amendment) Rules, 2018.

(2)

Save as otherwise provided, they shall come into force on the date of their publication in the Official

Gazette.

2. In the Telangana Goods and Services Tax Rules, 2017,-

(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“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.”;

(ii) in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall

be substituted;

(iii) with effect from 01^st July, 2017, in rule 89, for sub-rule (5), the following shall be substituted, namely:-

“(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as

per the following formula:-

[1]

G 242/1.

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted

Total Turnover) - tax payable on such inverted rated supply of goods and services.

Explanation:- For the purposes of this sub-rule, the expressions -

(a)

Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax

credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and

(b)

Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”

(iv)

with effect from 01^st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted,

namely:-

“(a) the inward supplies of goods or services or both were received from a registered person against a tax

invoice;”;

(v)

in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-

section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act,

2017 (15 of 2017), shall be deposited in the Fund.”;

(vi)

in rule 133, for sub-rule (3), the following shall be substituted, namely:-

“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction

in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way

of commensurate reduction in prices, the Authority may order-

(a) reduction in prices;

(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate

reduction in prices along with interest at the rate of eighteen per cent, from the date of collection of the

higher amount till the date of the return of such amount or recovery of the amount including interest not

returned, as the case may be;

in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund

constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where

the eligible person does not claim return of the amount or is not identifiable;

(d) imposition of penalty as specified under the Act; and

(e) cancellation of registration under the Act.

Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect

of which the Authority passes an order.”;

(vii)

in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-

“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than

supply.”;

(viii)

in FORM GSTR-4, in the Instructions, for SI. No. 10, the following shall be substituted, namely:-

“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to

March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;

(ix)

with effect from 01^st July, 2017, in FORM GST PCT-01, in PART B,

(a)

against SI. No. 4, after entry (10), the following shall be inserted, namely:- “(11) Sales Tax practitioner

under existing law for a period of not less than five years

(12) tax return preparer under existing law for a period of not less than five years”;

(b)

after the “Consent”, the following shall be inserted, namely: -

July 16, 2018]

RULES SUPPLEMENT

“Declaration

I hereby declare that:

(i)

I am a citizen of India;

(ii)

I am a person of sound mind;

(iii)

I have not been adjudicated as an insolvent; and

(iv)

I have not been convicted by a competent court.”;

(x)

in FORM GST RFD-01, in Annexure-1,

(a)

for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A

[see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl.

Details of invoices of

Tax paid on inward

Details of invoices

Tax paid on

No.

inward supplies received

supplies

of outward

outward supplies

supplies issued

GSTIN No. Date

Taxable

Integra-

Centra1 State

No. Date

Taxable Integra- Central State

of the

Value

ted Tax

Tax

Tax/

Value

ted

Tax

Tax/

supplier

Union

Tax

Union

terri-

tory

Tax

(b) for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

I. No

Details of invoices of outward supplies in case

Tax paid

refund is claimed by supplier/Details of

invoices of inward supplies in case refund is

claimed by recipient

GSTIN

No.

Date

Taxable

Integrated

Central

State Tax /

Cess

of the

Value

Tax

Union territory

supplier

Tax

(xi) in FORM GST RFD-01A, in Annexure-1,

(a) for Statement 1A, the following Statement shall be substituted, namely:-

.”

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

“Statement 1A

[see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl.

Details of invoices of

Tax paid on inward

Details of invoices

Tax paid on

No.

inward supplies received

supplies

of outward

outward supplies

supplies issued

GSTIN No. Date

Taxable

Integra-

Centra1 State

No. Date

Taxable Integra- Central State

of the

Value

ted Tax

Tax

Tax/

Value

ted

Tax

Tax/

supplier

Union

Tax

Union

terri-

tory

Tax

(b) for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports

S1. No

Details of invoices of outward supplies in case

Tax paid

refund is claimed by supplier/Details of

invoices of inward supplies in case refund is

claimed by recipient

GSTIN

No.

Date

Taxable

Integrated

Central

State Tax /

Cess

of the

Value

Tax

Union territory

supplier

Tax

AMENDMENT TO CERTAIN RULES FOR THE TELANGANA GOODS AND SERVICES TAX

RULES, 2017.

[G.O.Ms. No. 133, Revenue (CT-II), 16th July, 2018.]

In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (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)

These Rules may be called the Telangana Goods and Services Tax (Sixth Amendment) Rules, 2018.

(2)

Save as otherwise provided in these Rules, they shall come into force on the date of their publication in

the Official Gazette.

2. In the Telangana Goods and Services Tax Rules, 2017,-

.”

(Amount in Rs)

July 16, 2018]

RULES SUPPLEMENT

(i)

in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one

State or Union Territory having the same Permanent Account Number, he may apply for a unique common

enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and

Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment

number shall be generated and communicated to the said transporter:

Provided that where the said transporter has obtained a unique common enrolment number, he shall not be

eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said

Chapter XVI.”;

(ii)

in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-

“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by

him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of

FORM EWB- 03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the

midnight of the date on which the vehicle was intercepted.”;.

(iii)

in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section

129 or section 130” shall be inserted;

(iv)

after FORM GST ENR-01, the following FORM shall be inserted, namely:-

“FORM GST ENR-02

[See Rule 58(1A)]

Application for obtaining unique common enrolment number

[Only for transporters registered in more than one State or Union Territory having the same PAN]

(a) Legal name

(b) PAN

Details of registrations having the same PAN

Sl. No.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief and nothing has been concealed there from.

Place:

Signature

Name of Authorised Signatory

Date:

Designation/Status..................

For Office use –

Enrolment No. -

Date:

.”

Printed and Published by the Commissioner of Printing, Govt. of Telangana, at Govt. Central Press, Chanchalguda, Hyderabad.

G 242/2.

SOMESH KUMAR,

Principal Secretary to Government.