RULES SUPPLEMENT TO PART - I

EXTRAORDINARY

THE

THE TELANGAN

TELANGAN

TELANGANA GAZETTE

A GAZETTE

PUBLISHED BY AUTHORITY

No. 04]

HYDERABAD, WEDNESDAY, MARCH 6, 2019.

NOTIFICATIONS BY GOVERNMENT

–––x–––

REVENUE DEPARTMENT

(CT-II)

AMENDMENT TO CERTAIN RULES UNDER THE TELANGANA

GOODS AND SERVICES TAX RULES, 2017.

[G.O.Ms.No. 24, Revenue (CT-II), 6^th March, 2019.]

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

(Fourteenth Amendment) Rules, 2019.

(2)

Save as otherwise provided in these rules, they shall come into

force on the first day of February, 2019.

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

[Price: `

` `

`. 12-00.

HSE No. 1051/2017-19.

G - 813.

[ 1 ]

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

In the Telangana Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), in Chapter-II, in the heading, for the words

"Composition Rules", the words, "Composition Levy" shall be substituted.

In the said rules, in rule 7, in the Table, against serial number (3), in

column (3), for the word "goods", the words "goods and services" shall be

substituted.

In the said rules, in rule 8, in "sub rule (1).-

(a) the first proviso shall be omitted;

(b) in the second proviso, for the words "Provided further", the word

"Provided" shall be sub stituted.

In the said rules, for rule 11, the following rule shall be substituted,

namely:-

"11 Separate registration for multiple places of business within a

State or a Union territory.- (1) Any person having multiple places of

business within a State or a Union territory, requiring a separate

registration for any such place of business under sub-section (2) of section

25 shall be granted separate registration in respect of each such place of

business subject to the following conditions, namely:-

(a) such person has more than one place of business as defined in clause

(85) of section 2;

(b) such person shall not pay tax under section 10 for any of his places

of business if he is paying tax under section 9 for any other place of

business;

tax under the Act on supply of goods or services or both made to

another registered place of business of such person and issue a tax

invoice or a bill of supply, as the case may be, for such supply.

Explanation.- For the purposes of clause (b), it is hereby clarified that

where any place of business of a registered person that has been granted

a separate registration becomes ineligible to pay tax under section 10,

all other registered places of business of the said person shall become

ineligible to pay tax under the said section.

(2) A registered person opting to obtain separate registration for a place

of business shall submit a separate application in FORM GST

REG-01 in respect of such place of business.

March 6, 2019]

RULES SUPPLEMENT

(3) The provisions of rule 9 and rule 10 relating to the verification and

the grand of registration shall, mutatis mutandis, apply to an

application submitted under this rule".

In the said rules, after rule 21, the following rule shall be inserted,

namely:-

"Rule 21A. Suspension of registration.- (1) Where a registered person

has applied for cancellation of registration under rule 20, the registration

shall be deemed to be suspended from the date of submission of the

application or the date from which the cancellation is sought, whichever

is later, pending the completion of proceedings for cancellation of

registration under rule 22.

(2) Where the proper officer has reasons to believe that the registration

of a person is liable to be cancelled under section 29 or under rule

21, he may, after affording the said person a reasonable opportunity

of being heard, suspend the registration of such person with effect

from a date to be determined by him, pending the completion of the

proceedings for cancellation of registration under rule 22.

(3) A registered person, whose registration has been suspended under

sub-rule (1) or sub-rule (2), shall not make any taxable supply during

the period of suspension and shall not be required to furnish any

return under section 39.

(4) The suspension of registration under sub-rule (1) or sub -rule (2)

shall be deemed to be revoked upon completion of the proceedings

by the proper officer under rule 22 and such revocation shall be

effective from the date on which the suspension had come into

effect".

In the said rules, after rule 41, the following rule shall be inserted,

namely:-

"Rule 41A. Transfer of credit on obtaining separate registration for

multiple places of business within a State or Union territory.- (1) A

registered person who has obtained separate registration for multiple

places of business in accordance with the provisions of rule 11 and who

intends to transfer, either wholly or partly, the unutilised input tax credit

lying in his electronic credit ledger to any or all of the newly registered

place of business, shall furnish within a period of thirty days from

obtaining such separate registrations, the details in FORM GST ITC-02A

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

electronically on the common portal, either directly or through a

Facilitation Centre notified in this behalf by the Commissioner:

Provided that the input tax credit shall be transferred to the newly

registered entities in the ratio of the value of assets held by them at the time

of registration. Explanation.- For the purposes of this sub-rule, it is hereby

clarified that the 'value of assets' means the value of the entire assets of the

business whether or not input tax credit has been availed thereon.

(2) The newly registered person (transferee) shall, on the common portal,

accept the details so furnished by the registered person (transferor)

and, upon such acceptance, the unutilised input tax credit specified

in FORM GST ITC-02A shall be credited to his electronic credit

ledger."

In the said rules, in rule 42, in sub-rule (1), in clause (i), in the Explanation,

after the word and figures "entry 84", the word, figures and letter "and entry

92A" shall be inserted.

In the said rules, in rule 43.-

(a) in sub-rule (1), in clause (g), in the Explanation, after the word and

figures "entry 84" , the words figures and letter "and entry 92A"

shall be inserted.

(b) in sub-rule (2), the Explanation, clause (a) shall be omitted.

10. In the said rules, in rule 53.-

(a) in sub-rule (1), after the words and figures "section 31", the words

and figures "and credit or debit notes referred to in section 34" shall

be omitted;

(b) in sub-rule (1) clause (c) shall be omitted;

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

"(1A) A credit or debit note referred to in section 34 shall contain

the following particulars, namely:-

(a) name, address and Goods and Services Tax Identification Number

of the supplier;

(b) nature of the document;

March 6, 2019]

RULES SUPPLEMENT

one or multiple series, containing alphabets or numerals or special

characters-hyphen or dash and slash symbolised as "-" and "/"

respectively, and any combination thereof, unique for a financial

year;

(d) date of issue of the document;

(e) name, address and Goods and Services Tax Identification Number

or Unique Identity Number, if registered, or the recipient;

(f) name and address of the recipient and the address of delivery,

along with the name of State and its code, if such recipient is

un-registered;

(g) serial number(s) and date(s) of the corresponding tax invoice(s)

or, as the case may be, bill(s) of supply;

(h) value of taxable supply of goods or services, rate of tax and the

amount of the tax credited or, as the case may be, debited to the

recipient; and

(i) signature of digital signature of the supplier or his authorised

representative."

11. In the said rules, in rule 80, in sub-rule (3), after the words "Every

registered person", the words, brackets and figures "other than those referred

to in the proviso to sub-section (5) of section 35," shall be inserted.

12. In the said rules, in rule 83.-

(a) in sub-rule (1), in clause (a), for the words "Central Board of Excise"

the words "Central Board of Indirect Taxes" shall be substituted;

(b) in sub-rule (3), in the second proviso, for the words "eighteen

months", the words "thirty months" shall be substituted;

"(8) A goods and services tax practitioner can undertake any or all

of the following activities on behalf of a registered person, if so

authorised by him to-

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(d) file a claim for refund;

(e) file an application for amendment or cancellation of registration;

(f) furnish information for generation of e-way bill;

(g) furnish details of challan in FORM GST ITC-04;

(h) file an application for amendment or cancellation of enrolment

under rule 58; and

(i) file an intimation to pay tax under the composition scheme or

withdraw from the said scheme:

Provided that where any application relating to a claim for refund or an

application for amendment or cancellation of registration or where an

intimation to pay tax under composition scheme or to withdraw from such

scheme has been submitted by the goods and services tax practitioner

authorised by the registered person, a confirmation shall be sought from the

registered person and the application submitted by the said practitioner shall

be made available to the registered person on the common portal and such

application shall not be further proceeded with until the registered person

gives his consent to the same.".

13. In the said rules, in rule 85, in sub-rule (3), after the word and figures

"section 49", the words, figures and letters "section 49A and section 49 B,"

shall be inserted.

14. In the said rules, in rule 86, in sub-rule (2), after the word and figures

"section 49", the words, figures and letters "or section 49A or section 49B,"

shall be inserted.

15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following

clause shall be substituted, namely:-

"(f) a declaration to the effect that tax has not been collected from the

Special Econonic Zone unit or the Special Economic Zone developer, in

a case where the refund is on account of supply of goods or services or

both made to a Special Economic Zone unit or a Special Economic Zone

developer;".

March 6, 2019]

RULES SUPPLEMENT

16. In the said rules, in rule 91.-

(a) in sub-rule (2), the following proviso shall be inserted, namely:-

"Provided that the order issued in FORM GST RFD-04 shall

not be required to be revalidated by the proper officer.";

(b) in sub-rule (3), the following proviso shall be inserted, namely:-

"Provided that the payment advice in FORM GST RFD-05

shall be required to be revalidated where the refund has not been

disbursed within the same financial year in which the said payment

advice was issued."

17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall

be inserted, namely:-

"Provided that the order issued in FORM GST RFD-06 shall

not be required to be revalidated by the proper officer".

Provided further that the payment advice in FORM GST

RFD-05 shall be required to be revalidated where the refund has not

been disbursed within the same financial year in which the said payment

advice was issued.".

18. In the said rules, in rule 96A,-

(a)

in the marginal heading, for the words "Refund of integrated tax

paid on export", the word "Export" shall be substituted;

(b)

in sub-rule (1), in clause (b), after the words "convertible foreign

exchange", the words "or in Indian rupees, wherever permitted by

the Reserve Bank of India" shall be inserted.

19. In the said rules, in FORM GST REG-01, in instruction 12, for the

words "business verticals" at both the places where they occur, the words

"places of business" shall be substituted.

20. In the said rules, in FORM GST REG-17, at the end, the following

"Note" shall be inserted, namely:-

"Note:- Your registration stands suspended with effect from ------------

(date)."

21. In the said rules, in FORM GST REG-20, at the end, the following

"Note" shall be inserted, namely:-

"Note:- Your registration stands suspended with effect from ------------

(date)."

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

22. In the said rules, after FORM GST ITC-02, the following form shall be

inserted, namely:-

"FORM GST ITC-02A

[See rule 41A]

Declaration for transfer of ITC pursuant to registration under

sub-section (2) of section 25

GSTIN of transferor

Legal name of transferor

Trade name of transferor, if any

GSTIN of transferee

Legal name of transferee

Trade name of transferee, if any

Details of ITC to be transferred

Tax

Amount of matched ITC

Amount of matched ITC to be

available

transferred

(1)

(2)

(3)

Central Tax

State Tax

UT Tax

Integrated

Tax

Cess

8.Verification

I___________________________________________hereby solemnly

affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed

there from.

March 6, 2019]

RULES SUPPLEMENT

Signature of authorised signatory_______________________

Name_____________________________________________

Designation/Status___________________________________

Date-------------dd/mm/yyyy

Instructions:

1. Transferor refers to the registered person who has an existing

registration in a State or Union territory.

2. Transferee refers to the place of business for which a separate

registration has been obtained under rule 11.".

23. In the said rules, in FORM GST PCT-05, in the Table, after serial number

5 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:-

To furnish information for generation of

e-way bill

To furnish details of challan in FORM GST ITC-04

To file an application for amendment or

cancellation of enrolment under rule 58

To file an intimation to pay tax under the

composition scheme or withdraw from

the said scheme".

24. In the said rules, in FORM GSTR-4,-

(a) in clause 6, for the Table, the following Table shall be substituted,

namely:-

"Rate of tax

Total

Out of turnover

Composition tax

Turnover

reported in (2),

amount

turnover of

Central

State/UT

services

Tax

5";

(b) in clause 7, for the Table, the following Table shall be substituted,

namely:-

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

25. In the said rules, in FORM GST RFD-01, for the declaration under rule

89(2)(f), the following declaration shall be substituted, namely:-

"DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special

Economic Zone unit/the Special Economic Zone developer in respect of

supply of goods or services of both covered under this refund claim.

Signature

Name-

Designation / Status".

26. In the said rules, in FORM GST RFD-01A, for the declaration under

rule 89(2)(f), the following declaration shall be substituted, namely:-

"DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special

Economic

Zone unit/the Special Economic Zone developer in respect of

supply of goods or services of both covered under this refund claim.

Signature

Name-

Designation / Status".

10",

"Quarter Rate

Total

Turn-

over

Out of

turnover

reported

in (3),

turnover

of services

Central

Tax

State/

Tax

Total

Turn-

over

Out of

turnover

reported

in (7),

turnover

of services

State/

UT Tax

Total/

Turn-

Original details

Revised details

over

March 6, 2019]

RULES SUPPLEMENT

27. In the said rules, in FORM GST APL-01,-

(a) for clause 15, the following clause shall be substituted, namely:-

"15. Details of payment of admitted amount and pre-deposit:-

(a) Details of payment required.

Particulars

Central

State/

Integrated

Cess Total amount

tax

Tax/Cess

<total

Interest

<toal

a) Admitted

Penalty

<total

amount

Fees

<total

Oher

<Total

Charges

b) pre-deposit

(10% of

<total

disputed tax

/cess but not

exceeding Rs.

25 crore each

Tax/Cess

<total

in respect of

CGST, SGST

or cess, or not

exceeding

Rs. 50 crore in

respect of IGST

and Rs. 25

crore in respect

of cess)

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(b) Details of payment of admitted amount and pre-deposit (per-

deposit 10% of

the disputed tax and cess but not exceeding

Rs. 25 crore each in respect of CGST. SGST or cess, or not

exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in

respect of cess)

Sr. Description

Tax

Paid

Debit

Amount of Tax paid

No.

payable through

entry

Cash/

no.

Credit

Ledger

Integrated

Cash

tax

Ledger

Credit

Ledger

Central tax

Cash

Ledger

Credit

Ledger

State/UT tax

CESS

Central

State/UT

Integrated

CESS

tax

March 6, 2019]

RULES SUPPLEMENT

Sr.

Description

Amount payable

Debi

Amount paid

No.

Integrated

Central tax State/UT

CESS

entry

Integrated

Central

State/

CESS

tax

no.

tax

UT tax

11";

Interest

Penalty

Late fee

Others

(Specify)

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(d) after clause 17, the following shall be inserted, namely:-

"18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the

Table in sub-clause (a) of clause 15 (item (a), if any.

Place of

Demand

Tax

Interest

Penalty

Other

Total

Supply (Name

of State/UT)

7".

Admitted

amount [in

the Table in

sub-clause (a)

of clause 15

(item (a)]

28. In the said rules, in FORM GST APL-05

(i)

in clause 14.-

(i)

in sub-clause (a), in the Table, for the brackets, figures and words "(20% of disputed tax)", the brackets,

figures, words and letters (20% of disputed tax/cess but not exceeding Rs. 50 crore each in respect of

CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of

cess)" shall be substituted;

March 6, 2019]

RULES SUPPLEMENT

(ii) in sub-clause (b), for the brackets, words and figures "(pre-deposit 20% of the disputed admitted tax and

Cess)", the brackets, words, figures and letters "(pre-deposit of 20% of the disputed admitted tax and

cess but not exceeding Rs. 50 crore each in respect of |CGST, SGST or cess or not exceeding Rs. 100

crore in respect of IGST and Rs. 50 crore in respect of cess)" shall be substituted;

(b) after clause 14, the following shall be inserted, namely:-

"15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table

in sub-clause (a) of clause 14 (item (a) ), if any.

Place of Supply

Demand

Tax

interest

Penalty

Other

Total

(Name of State/UT)

7",

Printed and Published by the Commissioner of Printing, Govt. of Telangana,

at Govt. Central Press, Chanchalguda, Hyderabad.

SOMESH KUMAR,

Principal Secretary to Government.

Admitted amount [in the

Table in sub-clause (a)

of clause 14 (item(a) )]