In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Telangana 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. (1) These Rules may be called the Telangana Goods and Services
Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have with effect come into force from 01st January, 2020.
2. In the Telangana Goods and Services Tax Rules, 2017, with effect from the 1st March, 2020, in rule 31A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
"(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expression "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.".
3. In the said rules, in rule 117,-
(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st March, 2020" shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted.
4. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-
5. In the said rules, in FORM GSTR-3A,-
(a) in serial number 2 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", for the words "tax liability will", the words "tax liability may" shall be substituted;
(b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.";
(c) in serial number 3 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon ancellation Of Registration", for the words "tax period will", the words "tax period may" shall be substituted;
(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration", the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.".
6. In the said rules, for FORM INV-01, the following form shall be substituted, namely:-
"Note: Cardinality Means occurance of field in the schema. Below are the meaning of various symbol used in this column:
0..1 : It means this item is optional and even if mentioned cannot be repeated
1.. 1: It means that this item is mandatory and can be mentioned only once
1.. n: It means this item is mandatory and can be repeated more than once
0..n: It means this item is optional but can be repeated many times.
For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.
(See rules 48)
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
SOMESH KUMAR
CHIEF SECRETARY &
SPECIAL CHIEF SECRETARY TO GOVERNMENT