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TMI BlogTelangana Goods and Services Tax (Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... enue (CT-II) Department, Dt: 30-06-2017. 2. From the Commissioner of State Tax, Telangana, Hyderabad Ref No. A(1)/70/2017, Dt. 25-02-2020. ***** ORDER:- The following Notifications will be published in an Extra-ordinary issue of Telangana Gazette Dt. 22.06.2020 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule (3), the following sub-rules shall be inserted, namely:- "(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fraudulently availed or is ineligible in as much as- (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii). without receipt of goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.". 5. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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