The Telangana Goods and Services Tax Act, 2017 - notifications

 

GOVERNMENT OF TELANGANA

ABSTRACT

The Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017)– Rescinding the notification issued in the G.O.Ms No. 40, Revenue (CT-II) Department, Dt. 23-02-2018, with regard to waiver of late fee payable for failure to furnish Form GSTR-5A - Orders - Issued.

REVENUE (CT-II) DEPARTMENT

G.O.Ms.No. 77 Dated: 18-04-2018

 Read the following:

1. G.O.Ms.No.40 Revenue (CT.II) Dept., dated:23.02.2018.

2. From the Commissioner of State Tax, Telangana, Hyd, Lr.No.CST’s

 Ref No. A(1)/114/2017, Dt.17-03-2018.

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ORDER:-

The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt:18-04-2018.

NOTIFICATION

In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby rescinds the G.O.Ms No. 40, Revenue (CT-II) Department, Dt. 23-02-2018, except as respects things done or omitted to be done before such rescission.

 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

 SOMESH KUMAR 

 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Excise and Customs

Notification No. 13/2018 – Central Tax

New Delhi, the 7th March, 2018

G.S.R…. (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the

recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018 - Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such rescission. 

[F. No. 349/58/2017-GST]

 (Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India 

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The Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 1973) – State Tax –Extension of exemption from reverse charges liability on certain Goods and Services – Notification - Orders – Issued.

Revenue (CT-II) Department

G.O.Ms.No. 78 Dated: 18-04-2018

 Read the following:

1. G.O. Ms. No. 110, Revenue (CT-II) Department, Dt. 29-06-2017.

2. G.O. Ms. No. 253, Revenue (CT-II) Department, Dt. 23-11-2017.

3. From Commissioner of State Tax, Telangana, Hyderabad, letter in CCT’s Ref No. A(1)/75/2017, Dt. 29-03-2018.

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O R D E R :

The appended Notification shall be published in an Extra-ordinary issue of Telangana Gazette Dt. 18.04.2018. The Commissioner of Printing, Stationery and Stores purchase (Publication wing), Telangana, Hyderabad, is requested to supply 100 copies of notification to this Department and 300 copies to the Commissioner of State Tax, Telangana, Hyderabad

 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

 SOMESH KUMAR

PRINCIPAL SECRETARY TO GOVERNMENT

NOTIFICATION No. 10/2018 – State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of Act No. 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification No.8/2017- State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in Telangana Gazette Part-I, Extraordinary No.191/A, Dt. 30-06-2017 and amended vide notification No.38/2017- State Tax (Rate), issued in G.O. Ms No. 253, Revenue (CT-II) Department,

Dt. 23-11-2017, namely:-

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

This notification shall deemed to have come into force with effect from 23rd March, 2018.

 SOMESH KUMAR

PRINCIPAL SECRETARY TO GOVERNMENT 

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The Telangana Goods and Services Tax Rules, 2017 – Amendment to certain Rules – Notification-Orders - Issued.

Revenue (CT-II) Department

G.O.Ms.No. 79 Dated: 18-04-2018

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. G.O.Ms No. 268, Revenue (CT-II) Department, Dt: 29-11-2017.

6. G.O.Ms No. 287, Revenue (CT-II) Department, Dt:18-12-2017.

7. G.O.Ms No. 293, Revenue (CT-II) Department, Dt:20-12-2017.

8. G.O.Ms No. 18, Revenue (CT-II) Department, dt:22-01-2018.

9. G.O.Ms No. 20, Revenue (CT-II) Department, dt:22-01-2018.

10. G.O.Ms No. 39, Revenue (CT-II) Department, dt:23-02-2018.

 11.From the Commissioner of State Tax, Telangana, Hyderabad,

 Lr No. CST’s Ref No. A(1)/70/2017, Dt. 27-03-2018.

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ORDER:-

The appended Notification will be published is an Extra-ordinary issue of Telangana Gazette dt:18-04-2018.

The Commissioner of Printing, Stationery and Stores purchase (Publication wing), Telangana, Hyderabad, is requested to supply 100 copies of notification to this Department and 300 copies to the Commissioner of

Commercial Taxes, Telangana, Hyderabad.

 (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 (Third Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018.

2. In the Telangana Goods and Services Tax Rules, 2017,-

(i) in Rule 45, in sub-rule (1), after the words, “where such goods are sent directly to a job worker”, occurring at the end, the following shall be inserted, namely:-

“and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:

Provided that the challan issued by the principal may be endorsed by the job worker, indicating there in the quantity and description of goods where the goods are sent by one job worker to another or are returned

to the principal:

Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating there in the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;

(ii) in Rule 124 –

(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;

(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted; 

(iii) for Rule 125, the following rule shall be substituted, namely:-

“125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;

(iv) in Rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;

(v) in Rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;

(vi) in Rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-

“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of Rule 129 recommends that there is contravention or even non-contravention of the provisions of Section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further  investigation or inquiry in accordance with the provisions of the Act and

these rules.”;

(vii) for Rule 134, the following Rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the

members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;

(viii) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: -

“c. any other person alleging, under sub-rule (1) of Rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;

(ix) after Rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-

“Explanation. - For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.”.

 SOMESH KUMAR

PRINCIPAL SECRETARY TO GOVERNMENT