REVENUE DEPARTMENT

(CT.II)

WAIVER THE LATE FEE PAID BY SPECIFIED CLASSES OF TAXPAYERS UNDER THE TELANGANA

GOODS AND SERVICES TAX ACT, 2017.

[G.O.Ms. No. 217, Revenue (CT.II), 22nd October, 2018.]

In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act

No.23 of 2017), the State Government, on the recommendations of the Council, hereby Waives the late fee paid

under Section 47 of the said Act, by the following classes of taxpayers :-

(i)

the registered persons whose return in FORM GSTR-3B of the Telangana Goods and Services Tax

Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after

generation of the application reference number;

(ii)

the registered persons who have filed the return in FORM GSTR-4 of the Telangana Goods and

Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was

erroneously levied on the common portal;

(iii)

the Input Service Distributors who have paid the late fee for filing or submission of the return in

FORM GSTR-6 of the Telangana Goods and Services Tax Rules, 2017 for any tax period between

the 1^st day of January, 2018 and the 23^rd day of January, 2018.

RATE OF TAX TO BE COLLECTED BY THE ELECTRONIC COMMERCE OPERATOR ON INTRA-STATE

TAXABLE SUPPLIES MADE THROUGH IT BY OTHER SUPPLIERS WHERE THE CONSIDERATION

WITH RESPECT TO SUCH SUPPLIES IS TO BE COLLECTED BY THE SAID OPERATOR UNDER

THE TELANGANA GOODS AND SERVICES TAX ACT, 2017.

[G.O.Ms. No. 218, Revenue (CT.II), 22nd October, 2018.]

In exercise of the powers conferred by sub-section (1) of Section 52 of the Telangana Goods and Services

Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby

notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of

half per cent of the net value of intra-State taxable supplies made through it by other suppliers where the consideration

with respect to such supplies is to be collected by the said operator.

THE TELANGANA GAZETTE

PART–I EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 296-A ]

HYDERABAD, MONDAY, OCTOBER 22, 2018.

NOTIFICATIONS BY GOVERNMENT

––––x––––

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

[Price : `.

`.`.

`.

`. 5-00.

HSE No. 1051/2017-2019.

G-486.

SOMESH KUMAR,

Principal Secretary to Government.

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