Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Telangana Goods and Services Tax (Third Amendment) Rules, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 of 2017), the State Government on the recommendations of the Council, hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, and as amended subsequently from time to time namely :-- (1) These rules may be called the Telangana Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shed in Form GSTR-2 by such person" shall be omitted ; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted ; 4. In rule 37 of the said rules,-- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely :-- "(1) A registered person, who has availed of input tax credit on any inward supp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....viso to sub-section (2) of section 16 : Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16 ; (2) Where the said registered person subsequently makes the payment of the amount towards th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, in sub-rule (1), the words, letters and figure, "Form GSTR-2 and" at both the places where they occur, shall be omitted ; 8. In rule 60 of the said rules, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted ; 9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted ; 10. In rule 83 of the said rules, in sub-rule (8), in....