TMI BlogTelangana Goods and Services Tax (Second Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... all be inserted; (3) in rule 24 , with effect from 22nd July, 2017, in sub-rule(4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (4) for rule 34, the following rule shall be substituted, namely,- 34. Rate of exchange of currency, other than Indian rupees, for determination of value:-(1) The rate of Exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (5) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely;- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted, namely,- (5) Where the time limit for furnishing of details in FORM GSTR-1 under Section 37 and in FORM GSTR-2 under Section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 :- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets, section 140 (5) , the words, figures and brackets and section 140(7) shall be added; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxes , the brackets and words (central taxes) shall be added; (14) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substituted, (15) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely,- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (16) with effect from the 22nd June, 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely,- Form GST REG-13 [See Rule 17] Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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