G-218.

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

[Price : `

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`. 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), 4^th 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,-

In Rule 109A, (a) after sub-rule (1), the following sub-rule shall be

inserted namely,-

[1]

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”.

Printed and Published by the Commissioner of Printing, Government of Telangana at

Government Central Press, Chanchalguda, Hyderabad.

–––x–––

SANTHI KUMARI,

Chief Secretary &

Special Chief Secretary to Government (FAC).