The Telangana Goods and Services Tax Act, 2017 (ACT No. 23 of 2017) amendments


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GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Act, 2017 (ACT No. 23 of 2017) – Waiver of
the late fee for late filing of Form GSTR- 3B for the month of October, 2017 –
Notification - Orders - Issued.

REVENUE (COMMERCIAL TAX-II) DEPARTMENT
G.O.Ms.No. 292 Dated: 20-12-2017.
 Read the following:-
Ref:-1. The Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017)
2. From the Commissioner of State Tax, Telangana State, Hyderabad,
CCT’s Ref No. A(1)/103/2017, Dt:05.12.2017.
* * * *
O R D E R:
The following Notification will be published in an Extra-ordinary issue of the
Telangana Gazette dt:20.12.2017.
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Telangana
Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereafter in this
notification referred to as the said Act), the State Government, on the
recommendations of the Council, hereby waives the amount of late fee payable
by any registered person for failure to furnish the return in FORM GSTR-3B for
the month of October, 2017 onwards by the due date under Section 47 of the
said Act, which is in excess of an amount of twenty five rupees for every day
during which such failure continues:
Provided that where the total amount of State Tax payable in the said
return is nil, the amount of late fee payable by such registered person for failure
to furnish the said return for the month of October, 2017 onwards by the due
date under section 47 of the said Act shall stand waived to the extent which is in
excess of an amount of ten rupees for every day during which such failure
continues.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT

**********
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 – Amendment to certain
Rules – Notification-Orders - Issued.
Revenue (CT-II) Department
G.O.Ms No.293 Date:20.12.2017.
 Read the following :-
1. G.O.Ms No. 121 Revenue (CT-II) Department, dt: 30-06-2017.
2. G.O.Ms No. 184 Revenue (CT-II) Department, dt: 18-08-2017.
3. G.O.Ms No. 215, Revenue (CT-II) Department, dt: 26-09-2017.
4. G.O.Ms No. 229, Revenue (CT-II) Department, dt: 09-10-2017
5. From the Commissioner of State Tax, Telangan, Hyderabad, Lr No.
CST’s Ref No. A(1)/70/2017, Dt. 29-11-2017.
*****
ORDER:-
The appended Notification will be published in an Extra-ordinary issue of
Telangana Gazette dt:20.12.2017.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT


NOTIFICATION
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, 2017.
(2) They shall deemed to have come into force with effect from 15th
day of November, 2017.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) in Rule 43, after sub-rule (2), the following explanation
shall be inserted, namely:-
 “Explanation - For the purposes of Rule 42 and this rule,
it is hereby clarified that the aggregate value of exempt
supplies shall exclude the value of supply of services
specified in the notification of the Government of India in
the Ministry of Finance, Department of Revenue No.
42/2017-Integrated Tax (Rate), dated the 27th October,
2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number GSR 1338(E)
dated the 27th October, 2017.”;
(ii) in Rule 54, in sub-rule (2), for the words “supplier shall
issue”, the words “supplier may issue” shall be
substituted;
(iii) after Rule 97, the following Rule shall be inserted,
namely:-
“97A. Manual filing and processing. – Notwithstanding
anything contained in this Chapter, in respect of any
process or procedure prescribed herein, any reference to
electronic filing of an application, intimation, reply,
declaration, statement or electronic issuance of a notice,
order or certificate on the common portal shall, in respect
of that process or procedure, include manual filing of the
said application, intimation, reply, declaration, statement
or issuance of the said notice, order or certificate in such
Forms as appended to these rules.”;
(iv) after Rule 107, the following Rule shall be inserted,
namely:-
“107A. Manual filing and processing. – Notwithstanding
anything contained in this Chapter, in respect of any
process or procedure prescribed herein, any reference to
electronic filing of an application, intimation, reply,
declaration, statement or electronic issuance of a notice,
order or certificate on the common portal shall, in
respect of that process or procedure, include manual
filing of the said application, intimation, reply,
declaration, statement or issuance of the said notice,
order or certificate in such Forms as appended to these
rules.
(v) after Rule 109, the following Rule shall be inserted,
namely:-
“109A. Appointment of Appellate Authority(1)
Any person aggrieved by any decision or order
passed under this Act or the Central Goods and
Services Tax Act may appeal to the Joint
Commissioner (Appeals) of State Tax where
such decision or order is passed by the Deputy
or Assistant Commissioner of State Tax or State
Tax Officer, within three months from the date
on which the said decision or order is
communicated to such person;
(2) 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 the Joint Commissioner
(Appeals) of State Tax where such decision or order
is passed by the Deputy or Assistant Commissioner
of State Tax or the State Tax Officer, within six
months from the date of communication of the said
decision or order.
(vi) in Rule 124, -
(a) in sub-rule (4), for the second proviso, the following
proviso shall be substituted, namely:-
Provided further that the Central Government with
the approval of the Chairperson of the Council may
terminate the appointment of the Chairman at any
time.
(b) in sub-rule (5), for the second proviso, the following
proviso shall be substituted, namely: -
Provided further that the Central Government with
the approval of the Chairperson of the Council may
terminate the appointment of the Technical Member
at any time.
(vii) after the “FORM GST RFD-01”, the following forms shall be inserted,
namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1. GSTIN / Temporary ID
2. Legal Name
3. Trade Name, if any
4. Address
5. Tax period (if applicable) - From To
6. Amount of Refund Claimed(Rs.)
Act Tax - Interest- Penalty- Fees- Others- Total
Central tax
State / UT tax
Integrated tax
Cess
Total

7. Grounds of Refund Claim (select from drop down)
(a) Excess balance in Electronic Cash Ledger
(b) Exports of services- with payment of tax
(c) Exports of goods / services- without payment of tax (accumulated ITC)
(d) ITC accumulated due to inverted tax structure[under clause (ii) of
first proviso to section 54(3)]
(e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g) Recipient of deemed export

DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature
Name –

Designation / Status

--------------------------
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature
Name –
Designation / Status
-------------------------------

DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature
Name –
Designation / Status
---------------------------

SELF- DECLARATION [rule 89(2)(l)]
I/We (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in
respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature
Name –
Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

--------------
8. Verification
I/We hereby solemnly affirm and declare that the information given herein
above is true and correct to the best of my/our knowledge and belief and nothing has been
concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.

Place                             Signature of Authorised Signatory
Date                                             (Name)
                                                    Designation/ Status
-----------
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)

1.Turnover of inverted rated supply of goods
2.Tax payable on such inverted rated supply of goods
3.Adjusted total turnover
4.Net input tax credit
5.Maximum refund amount to be claimed [(1×4÷3)-2]

---------
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)

1.Turnover of zero rated supply of goods and services
2.Net input tax credit
3.Adjusted total turnover
4.Refund amount (1×2÷3)
-------------------
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
1. Turnover of zero rated supply of goods and services
2. Net input tax credit
3. Adjusted total turnover
4. Refund amount (1×2÷3)
-------------------------------
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1. ARN
2. GSTIN / Temporary ID
3. Legal Name
4. Filing Date
5. Reason of Refund
6. Financial Year
7. Month
8. Order No.:
9. Order issuance Date:
10. Payment Advice No.:
11. Payment Advice Date:
12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund
13. Issued by:
14. Remarks:
15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A)
16. Details of Refund Amount (As per the manually issued Order):



SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT
-----------------------------------------------------------------
GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Act, 2017(Act No.23 of 2017) – To
prescribe quarterly furnishing of Form GSTR-1 for those tax payers with
aggregate turnover of upto 1.5 crores – Notification - Orders - Issued.
Revenue (CT-II) Department
G.O.Ms.No. 294 Dated: 20-12-2017
 Read:-
From the Commissioner of State Tax, T.S, Hyderabad, CCT’s Ref No.
A(1)/157/2017, Dt:29.11.2017.
****
O R D E R :
The following Notification shall be published in an Extra-ordinary issue
of Telangana Gazette Dated:20.12.2017.
NOTIFICATION
In exercise of the powers conferred by section 148 of the Telangana
Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State
Government, on the recommendations of the Council, notifies the registered
persons having aggregate turnover of up to 1.5 crore rupees in the preceding
financial year or the current financial year, as the class of registered persons
who shall follow the special procedure as detailed below for furnishing the
details of outward supply of goods or services or both.
2. The said persons shall furnish the details of outward supply of
goods or services or both in FORM GSTR-1 effected during the quarter as
specified in column (2) of the Table below till the time period as specified in
the corresponding entry in column (3) of the said Table, namely:-

Table

Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 31st December, 2017 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018
Sl.No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July - September, 2017
31st December, 2017
2
October - December, 2017
15th February, 2018
3
January - March, 2018
30th April, 2018


3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) 
SOMESH KUMAR 
PRINCIPAL SECRETARY TO GOVERNMENT


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