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R.N.I. No. TELMUL/2016/73158. [Price : ` ` ` ` `. 3-00. HSE.No.1051/2023-2025.
RULES SUPPLEMENT TO PART-I
EXTRAORDINARY
OF
THE TELANGANA GAZETTE
PUBLISHED BY AUTHORITY
No. 13 ] HYDERABAD, TUESDAY, JULY 4, 2023.
NOTIFICATIONS BY GOVERNMENT
–––x–––
REVENUE DEPARTMENT
(CT-II)
AMENDMENT TO THE TELANGANA GOODS AND SERVICES
TAX RULES, 2017.
[G.O.Ms.No. 76, Revenue (CT-II), 4th July, 2023.]
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 on the recommendations of the GST council hereby makes the following amendment to the Telangana Goods and Services Tax Rules, 2017, issued in the G.O.Ms.No. 121, Revenue (CT.II) Department, Dated: 30.06.2017 and as amended from time to time, namely:-
AMENDMENT
In the said rules,-
2 TELANGANA GAZETTE EXTRAORDINARY [Part -II
"(1A) Any person aggrieved by any decision or order passed under
this Act or the Central Goods and Services Tax Act may appeal to-
(a) The Additional Commissioner (Grade-I) (Appeals) where such
decision or order is passed by the Additional Commissioner of
State Tax;
(b) The Additional Commissioner (Appeals) where such decision
or order is passed by the Joint Commissioner (Appeals) of
State Tax;
within three months from the date on which the said decision or
order is communicated to such person".
In Rule 109A, (b) after sub-rule (2), the following sub-rule shall be
inserted nemely:
"(2A) An officer directed under sub-section (2) of Section 107 to
appeal against any decision or order passed under this Act or the
Central Goods and Services Tax Act may appeal to -
(a) The Additional Commissioner (Grade-I) (Appeals) where such
decision or order is passed by the Additional Commissioner
of state tax;
(b) Additional Commissioner (Appeals) where such decision or
order is passed by the Joint Commissioner (Appeals) of State
Tax;
within six months from the date of communication of the said decision
or order".
