Section 43A(8) in Telangana Goods and Services Tax Act, 2017
(8)The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,-(i)within six months of taking registration;(ii)who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount shall be such as may be prescribed.]
