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 on the recommendations of the Council, hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.121 Revenue (CT.II) Department dated 30.06.2017 and as amended subsequently from time to time, namely:-

1. These Rules may be called the Telangana Goods and Services Tax (Seventh Amendment) Rules, 2021.

2. In the Telangana Goods and Services Tax Rules, 2017, (herein after referred to as the said rules)—

(i) in rule 137, with effect from the 30th day of November 2021, for the words "four years", the words "five years" shall be substituted.

(ii) in FORM GST DRC-03, with effect from the 1st day of December 2021,-

(a) in the heading, after the words "or statement", the words, letters and figures "or intimation of tax ascertained through FORM GST DRC-01A" shall be inserted;

(b) against item 3, in column (3), for the word and letters "Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)", the words, letters, figures and brackets "Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)" shall be substituted;

(c) against item 5, in column (1), after the word and figures "within 30 days of its issue", the words, letters, figures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)" shall be inserted;

(d) for the table, under serial number 7, the following table shall be substituted, namely:-

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

SOMESH KUMAR

CHIEF SECRETARY &

SPECIAL CHIEF SECRETARY TO GOVERNMENT