Section 10(2) in Telangana Goods and Services Tax Act, 2017
(2)The registered person shall be eligible to opt under sub-section (1), if,-(a)[ save as provided in sub-section (1), he is not engaged in the supply of services;] [Substituted by Act 3 of 2019.](b)he is not engaged in making any supply of goods [or services] [Inserted by Act No.11 of 2020, dated 19.9.2020.] which are not leviable to tax under this Act;(c)he is not engaged in making any inter-State outward supplies of goods [or services] [Inserted by Act No.11 of 2020, dated 19.9.2020.];(d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; [***] [Omitted 'and' by Act No. 3 of 2020.](e)he is not a manufacturer of such goods as may be notified [by the Government] [Inserted by Act 3 of 2019, (w.e.f. 01.07.2017).] on the recommendations of the [Council; and] [Substituted 'Council:' by Act No. 3 of 2020.](f)[ he is neither a casual taxable person nor a non-resident taxable person:] [Inserted by Act No. 3 of 2020.]Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act, 1961) (43 of 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
