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 GST council hereby makes the following amendment to the Telangana Goods and Services Tax Rules, 2017,issued in the G. O first read above and as amended from time to time, namely:-
AMENDMENT
(1) In the said rules,-
In Rule 109A, (a) after sub-rule (1), the following sub-rule shall be inserted namely,-
"(1A) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to -(a) The Additional Commissioner (Grade-I) (Appeals) where such decision or order is passed by the Additional Commissioner of State Tax;
(b) The Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner of State Tax, within three months from the date on which the said decision or order is communicated to such person."
In Rule 109A,(b) after sub-rule (2), the following sub-rule shall be inserted namely:
"(2A) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to -
(a) The Additional Commissioner (Grade-I) (Appeals) where such decision or order is passed by the Additional Commissioner of state tax;
(b) Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner of State Tax, within six months from the date of communication of the said decision or order".
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
SANTHI KUMARI
CHIEF SECRETARY &
SPECIAL CHIEF SECRETARY TO GOVERNMENT(FAC)
ERRATA G.O.Ms.No. 163, Dated 25th October, 2023
Read the following:-
1 .G.O.Ms.No.76, Revenue (CT.II) Department, Dated: 04.07.2023.
2 .From the Commissioner of Commercial Taxes, Telangana State, Hyderabad, Ref No. A(1)/60/2018, Date: 07-07-2023
ORDER:
The following Errata shall be published in an Extra-ordinary issue of Telangana Gazette, Dated:25.10.2023.
In G.O.Ms.No.76,Revenue(CT.II)Department, Dated:04.07.2023, in the amendment at Para (1), under amendment to Rule 109A of the Telangana Goods and Services Tax Rules, 2017.
(a) in sub-rule (1A), in clause (b) for the words and brackets "Joint Commissioner (Appeals)", read as "Joint Commissioner".
(b) in sub-rule (2A), in clause (b) for the words and brackets "Joint Commissioner (Appeals)", read as "Joint Commissioner".
SUNIL SHARMA
SPECIAL CHIEF SECRETARY TO GOVERNMENT