THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION G.O.Ms.No. 104, Dated: 22nd August, 2023

In exercise of the powers conferred by sub-section (1) of section 50 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No 23 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification issued in G.O.Ms No.122, Revenue (CT-II) Department, Dt. 30-06-2017 and as amended subsequently from time to time namely:-

AMENDMENT

In the said notification, in the first paragraph, in the first proviso,-

(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;

(iii) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 2, the following shall be inserted, namely: -

(1)	(2)	(3)	(4)
"3.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	9 per cent for the first 15 days from the due date and 18 per cent thereafter	March, 2021, April, 2021 and May, 2021
4.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter	March, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter	April, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	May, 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter	March, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter	April, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	May, 2021
6.	Taxpayers who are liable to furnish the return as specified under subsection (2) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter	Quarter ending March, 2021".

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

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

SANTHI KUMARI

CHIEF SECRETARY & SPECIAL

CHIEF SECRETARY TO GOVERNMENT (FAC)