Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Telangana Goods and Services Tax (Second Amendment) Rules, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Official Gazette. 2. In the Telangana Goods and Services Tax Rules, 2017,- (1) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (2) in rule 17, with effect from the 22nd June , 2017, in sub rule (2), after the words "said form", the words "or after receiving a recommendation from the ministry of External Affairs, Government of India" shall 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 In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection", the word "clause" shall be substituted; (12) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely,- "103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling."; (13) in FORM GST TRAN-1, with effect from 1st July, 2017, in Sl. No. 7,- (i) in item (a), for the word, figures and brackets "and 140 (6)", the figures, brackets and word", 140 (6) and 140 (7)" shall be substituted; (ii) in Table (a), for the heading of column (2), the heading "HSN as applicable" shall be substituted; (iii) in item (b),- (a) after the word, figures and brackets, "section 140 (5)", the words, figures and brackets "and section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India, Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identificati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion : Jurisdiction Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government. * Every person required to obtain a unique identity number shall submit the application electronically. * Application shall be filed through Common Portal or registration can be granted suo moto by proper officer. * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. * PAN/Aadhaar will not be applicable for entities specif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates