Section 10(2A) in Telangana Goods and Services Tax Act, 2017
(2A)[ Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of Section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of Section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not -(a)engaged in making any supply of goods or services which are not leviable to tax under this Act;(b)engaged in making any inter-State outward supplies of goods or services;(c)engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under Section 52;(d)a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and(e)a casual taxable person or a non-resident taxable person:Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 43 of 1961), the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.] [Inserted by Act No. 3 of 2020.]
