(2045)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 100–2018/Ext.] CHANDIGARH, FRIDAY, JUNE 15, 2018 (JYAISTHA 25, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 15 twu] 2018

la[;k 57@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 164 }kjk çnÙk

'kfä;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] blds }kjk] gfj;k.kk eky vkSj lsok dj fu;e] 2017] dks vkxs

la'kksf/kr djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&

¼1½ ;s fu;e gfj;k.kk eky vkSj lsok dj ¼lkroka la'kks/ku½ fu;e] 2018] dgs tk ldrs gSaA

¼2½

vU;Fkk micaf/kr ds flok;] ;s jkTki= esa buds izdk’ku dh frfFk ls ykxw gksaxsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds ckn] mDr fu;e dgk x;k gS½ esa] fu;e 37 esa]

mifu;e ¼1½ ds ijarqd ds i'pkRk~] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~% &

Þijarq ;g vkSj fd /kkjk 15 dh mi/kkjk ¼2½ ds [kaM ¼[k½ ds mica/kksa ds vuqlkj tksM+h xbZ fdlh jkf’k ds eís çnk;ksa

ds ewY; dks /kkjk 16 dh mi/kkjk ¼2½ ds f}rh; ijarqd ds ç;kstuksa ds fy, Hkqxrku fd;k x;k le>k tk,xk A**A

mDr fu;eksa esa] fu;e 83 esa] mifu;e ¼3½ esa] f}rh; ijarqd esa] **,d o"kZ** 'kCnksa ds LFkku ij] **vBkjg ekl** 'kCn

izfrLFkkfir fd, tk,axsA

mDr fu;eksa esa] fu;e 89 esa] mifu;e ¼5½ ds LFkku ij] fuEufyf[kr mifu;e izfrLFkkfir fd;k tk,xk rFkk izFke

tqykbZ] 2017 ls izfrLFkkfir fd;k x;k le>k tk,xk] vFkkZRk~%&

Þ¼5½ foijhr 'kqYd <kapk ds eís çfrnk; dh n'kk esa] buiqV dj çR;; dk çfrnk;] fuEufyf[kr lw= ds

vuqlkj fn;k tk,xk: &

vf/kdre çfrnk; dh jkf’k ¾ ¿¼foijhr nj ds eky vkSj lsokvksa ds çnk; dk vkorZ½ x 'kq) vkbZVhlh »

lek;ksftr dqy vkorZÀ – ,sls foijhr nj ds eky vkSj lsokvksa ds çnk; ij Hkqxrku;ksX; djA

O;k[;k-& bl mifu;e ds ç;kstuksa ds fy,] vfHkO;fDr;k¡]&

¼d½ Þ'kq) vkbZVhlhß in ls vfHkizk; gS] lqlaxr vof/k ds nkSjku] ,sls miHkksx fd, x, buiqV dj çR;; ls

fHkUu] ftlds fy, mifu;e ¼4d½ ;k mifu;e ¼4[k½ ;k nksuksa ds v/khu çfrnk; dk nkok fd;k x;k gS]

buiqVksa ij miHkksx fd;k x;k buiqV dj çR;;; vkSj

¼[k½

Þlek;ksftr dqy vkorZß in dk ogh vFkZ gksxk tks mifu;e ¼4½ esa fn;k x;k gS AÞA

2046

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

mDr fu;eksa esa] fu;e 95 esa] mifu;e ¼3½ esa] [kaM ¼d½ ds LFkku ij] fuEufyf[kr [kaM izfrLFkkfir fd;k tk,xk

rFkk izFke tqykbZ] 2017 ls izfrLFkkfir fd;k x;k le>k tk,xk] vFkkZRk~%&

**¼d½ fdlh jftLVªh—r O;fDr ls] eky dk vkod çnk; ;k lsokvksa ;k nksuksa fdlh dj chtd ds fo#) çkIr

fd, x, Fks;**A

mDr fu;eksa esa] fu;e 97 esa] mifu;e ¼1½ esa] ijarqd ds i'pkRk~] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~% &

Þijarq ;g vkSj fd eky vkSj lsok dj ¼jkT;ksa dks çfrdj½ vf/kfu;e] 2017 ¼2017 dk 15½ dh /kkjk 11 ds

lkFk ifBr /kkjk 54 dh mi/kkjk ¼5½ ds v/khu vo/kkfjr midj dh jkf’k ds ipkl çfr'kr ds lerqY; jkf’k fuf/k

esa tek dh tk,xh AßA

mDr fu;eksa esa] fu;e 133 esa] mifu;e ¼3½ ds LFkku ij] fuEufyf[kr mifu;e izfrLFkkfir fd;k tk,xk] vFkkZr~ %&

**¼3½ tgka çkf/kdj.k ;g vo/kkfjr djrk gS fd jftLVªh—r O;fä us çkfIrdrkZ dks eky ;k lsokvksa ds çnk;

ij dj dh nj esa deh dk Qk;nk ;k buiqV dj çR;; dk Qk;nk dher esa vkuqikfrd deh ds :i esa ugha fn;k

gS rks ogka çkf/kdj.k]&

¼d½ dherksa esa deh djus ;

¼[k½

çkfIrdrkZ dks mPprj jkf’k ds laxzg.k dh frfFk ls ,slh jkf’k dh okilh ;k C;kt lfgr okil u dh xbZ

jkf’k dh olwyh dh frfFk rd] tSlh Hkh fLFkfr gks] vBkjg çfr'kr dh nj ij C;kt lfgr dherksa esa

vkuqikfrd deh ds :i esa jkf’k ds lerqY; ugha nh xbZ jkf’k dks okil djus ;

¼x½

tgka ik= O;fä us jkf’k dh okilh dk nkok ugha fd;k gS ;k mldh igpku ugha gqbZ gS] ogka mijksä [kaM

ds v/khu vo/kkfjr jkf’k ds ipkl çfr'kr ds lerqY; jkf’k dks] /kkjk 57 ds v/khu xfBr fuf/k esa vkSj jkf’k

dk 'ks"k ipkl çfr'kr dsUnzh; eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 57 ds v/khu xfBr fuf/k esa

tek djus;

¼?k½

vf/kfu;e ds v/khu ;Fkk fofufnZ"V 'kkfLr ds vf/kjksi.k ; vkSj

¼³½

vf/kfu;e ds v/khu jftLVªhdj.k ds jídj.k]

dk vkns'k dj ldrk gS A

O;k[;k-& bl mifu;e ds micU/k ,sls ekeyksa esa ykxw gksaxs tgka jkT; ds lEcU/k esa izkf/kdj.k us vkns’k ikfjr

fd;k gSA**A

mDr fu;eksa esa] fu;e 138 esa] mifu;e ¼14½ esa] [kaM ¼<½ ds i'pkRk~] fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~ :&

Þ¼.k½ tgka çnk; ls fHkUu fdUgha dkj.kksa ls æfor iSVªksfy;e xSl dh iSafdx ds fy, [kkyh flysaMjksa dks

gVk;k tkrk gS A**A

mDr fu;eksa esa] ç:i th,lVhvkj&4 esa] vuqns'k esa] Øe la[;k 10 rFkk mlds lkeus izfof"V;ksa ds LFkku ij]

fuEufyf[kr Øe la[;k rFkk mlds lkeus izfof"V;ka izfrLFkkfir dh tk,axh] vFkkZr~ :&

Þ10- tqykbZ] 2017 ls flracj] 2017] väwcj] 2017 ls fnlacj] 2017] tuojh] 2018 ls ekpZ] 2018 vkSj

vçSy] 2018 ls twu] 2018 rd dh dj vof/k;ksa ds fy, lkj.kh 4 dk Øe 4d ugha nh tk,xh AßA

10- mDr fu;eksa esa] ç:i th,lVh ihlhVh&01 esa] Hkkx vk esa]&

¼d½ Øe la[;k 4 ds lkeus] çfof"V ¼10½ ds i'pkr]~ fuEufyf[kr izfof"V;ka j[kh tk,axh rFkk izFke tqykbZ] 2017

ls j[kh xbZ le>h tk,axh] vFkkZRk~:&

**¼11½ de ls de ikap o"kZ dh vof/k ds fy, fo|eku fof/k ds v/khu foØ; dj O;olk;h

¼12½ de ls de ikap o"kZ dh vof/k ds fy, fo|eku fof/k ds v/khu dj fooj.kh rS;kjdrkZ'';

¼[k½

''lgefr'' ds i'pkr~] fuEufyf[kr j[kk tk,xk rFkk izFke tqykbZ 2017 ls j[kk x;k le>k tk,xk] vFkkZRk~:&

''?kks"k.kk

eSa ?kks"k.kk djrk gwa fd :

(i)

eSa Hkkjr dk ukxfjd gwa;

(ii)

eSa LoLF;fpRr dk O;fDr gwa;

(iii) eq>s fnokfy;k ds :i esa U;k;fuf.kZr ugha fd;k x;k gS; vkSj

(iv) eq>s fdlh l{ke U;k;ky; }kjk nks"kfl) ugha Bgjk;k x;k gSA**A

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

2047

11- mDr fu;eksa esa] ç:i th,lVh vkj,QMh&01 esa] mikca/k&1 esa]&

¼d½ fooj.k 1d ds LFkku ij] fuEufyf[kr fooj.k izfrLFkkfir fd;k tk,xk] vFkkZRk~:&

''fooj.k 1d

[nsf[k, fu;e 89¼2½¼t½]

çfrnk; fdLe : foijhr dj <kaps ds dkj.k lafpr vkbZVhlh [/kkjk 54¼3½ ds izFke ijarqd dk [kaM ¼ii½]

Øe

la[;k

çkIr çnk;ksa ds vkod chtdksa ds

C;kSjs

vkod çnk;ksa ij Hkqxrku

tkjh tkod çnk;ksa

ds chtdksa ds C;kSjs

tkod çnk;ksa ij Hkqxrku

çnk;drkZ

dk th,lVh

vkbZ,u

Lak[;k frfFk djk/ks;

ewY;

,dh—r

dsaæh;

jkT;

dj/la?k

jkT;{ks=

Lka[;k frfFk djk/ks;

ewY;

,dh—r

dsaæh;

jkT;

dj/la?k

jkT;{ks=

ß;

¼[k½

fooj.k 5[k ds LFkku ij] fuEufyf[kr fooj.k izfrLFkkfir fd;k tk,xk] vFkkZr~ :&

Þfooj.k 5[k

[nsf[k, fu;e 89¼2½¼N½]

çfrnk; fdLe : le>s x, fu;kZrksa ds eís

¼jkf’k #i, esa½

Øe

la[;k

çnk;drkZ }kjk çfrnk; dk nkok djus dh n'kk esa

tkod çnk;ksa ds chtdksa ds C;kSjs/çkfIrdrkZ }kjk

nkok fd, x, çfrnk; dh n'kk esa vkod çnk;ksa ds

chtdksa ds C;kSjs

Hkqxrku fd;k x;k dj

çnk;drkZ dk

th,lVhvkbZ,u

la[;k

frfFk

djk/ks;

ewY;

,dh—r dj dsaæh; dj jkT; dj/la?k

jkT;{ks= dj

midj

;”A

12-

mDr fu;eksa esa] ç:i th,lVh vkj,QMh&01 d esa] mikca/k&1 esa]&

¼d½

fooj.k 1d ds LFkku ij] fuEufyf[kr fooj.k izfrLFkkfir fd;k tk,xk] vFkkZRk~:&

''fooj.k 1d

[nsf[k, fu;e 89¼2½¼t½]

çfrnk; fdLe : foijhr dj <kaps ds dkj.k lafpr vkbZVhlh [/kkjk 54¼3½ ds izFke ijarqd dk [kaM ¼ii½]

Øe

la[;k

çkIr çnk;ksa ds vkod chtdksa ds

C;kSjs

vkod çnk;ksa ij Hkqxrku

tkjh tkod çnk;ksa

ds chtdksa ds C;kSjs

tkod çnk;ksa ij Hkqxrku

çnk;drkZ

dk th,lVh

vkbZ,u

Lak[;k frfFk djk/ks;

ewY;

,dh—r

dsaæh;

jkT;

dj/la?k

jkT;{ks=

Lka[;k frfFk djk/ks;

ewY;

,dh—r

dsaæh;

jkT;

dj/la?k

jkT;{ks=

ß;

2048

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

¼[k½ fooj.k 5[k ds LFkku ij] fuEufyf[kr fooj.k izfrLFkkfir fd;k tk,xk] vFkkZr~ :&

Þfooj.k 5[k

[nsf[k, fu;e 89¼2½¼N½]

çfrnk; fdLe : le>s x, fu;kZrksa ds eís

¼jkf’k #i, esa½

Øe

la[;k

çnk;drkZ }kjk çfrnk; dk nkok djus dh n'kk

esa tkod çnk;ksa ds chtdksa ds C;kSjs/çkfIrdrkZ

}kjk nkok fd, x, çfrnk; dh n'kk esa vkod

çnk;ksa ds chtdksa ds C;kSjs

Hkqxrku fd;k x;k dj

çnk;drkZ dk

th,lVhvkbZ,u

la[;k frfFk

djk/ks;

ewY;

,dh—r dj dsaæh; dj

jkT; dj/la?k jkT;{ks=

midj

;”A

latho dkS’ky]

vij eq[; lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 15th June, 2018

No. 57/GST-2.— In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana

Goods and Services Tax Rules, 2017, namely:-

(1)

These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2)

Save as otherwise provided, they shall come into force on the date of their publication in the Official

Gazette.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 37, in

sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that the value of supplies on account of any amount added in accordance with the

provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of

the second proviso to sub-section (2) of section 16.”.

In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words

“eighteen months” shall be substituted.

In the said rules, in rule 89, for sub-rule (5), the following shall be substituted and shall be deemed to have

been substituted with effect from the 1st July, 2017, namely:-

“(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be

granted as per the following formula:-

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷

Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.

Explanation.— For the purposes of this sub-rule, the expressions –

(a)

Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax

credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and

(b)

Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”.

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

2049

In the said rules, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted and shall be

deemed to have been substituted with effect from the 1st July, 2017, namely:-

“(a) the inward supplies of goods or services or both were received from a registered person

against a tax invoice;”.

In the said rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under

sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States)

Act, 2017 (15 of 2017), shall be deposited in the Fund.”.

In the said rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:-

“(3) Where the Authority determines that a registered person has not passed on the benefit of the

reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient

by way of commensurate reduction in prices, the Authority may order-

(a)

reduction in prices;

(b)

return to the recipient, an amount equivalent to the amount not passed on by way of commensurate

reduction in prices along with interest at the rate of eighteen percent. from the date of collection of the

higher amount till the date of the return of such amount or recovery of the amount including interest not

returned, as the case may be;

(c)

the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause

in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund

constituted under section 57 of the Central Goods and Services Tax Act, 2017, where the eligible

person does not claim return of the amount or is not identifiable;

(d)

imposition of penalty as specified under the Act; and

(e)

cancellation of registration under the Act.

Explanation.— The provisions of this sub-rule shall apply in such cases where the Authority passes the order

in respect of the State.”.

In the said rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-

“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other

than supply.”.

In the said rules, in FORM GSTR-4, in the Instructions, for Serial No. 10, the following shall be substituted,

namely:-

“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017,

January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”.

10.

In the said rules, in FORM GST PCT-01, in PART B,-

(a)

against Serial No. 4, after entry (10), the following shall be inserted and shall be deemed to have been

inserted with effect from the 1st July, 2017, namely:-

“(11) Sales Tax practitioner under existing law for a period of not less than five years

(12) tax return preparer under existing law for a period of not less than five years”;

(b)

after the“Consent”, the following shall be inserted, and shall be deemed to have been inserted with

effect from the 1st July, 2017, namely:-

“Declaration

I hereby declare that:

(i)

I am a citizen of India;

(ii)

I am a person of sound mind;

(iii)

I have not been adjudicated as an insolvent; and

(iv)

I have not been convicted by a competent court.”.

2050

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

11.

In the said rules, in FORM GST RFD-01, in Annexure-1,

(a)

for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A

[see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Serial

No.

Details of invoices of

inward supplies received

Tax paid on inward

supplies

Details of invoices

of outward

supplies issued

Tax paid on outward

supplies

GSTIN

of the

supplier

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

”;

(b)

for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Serial

No.

Details of invoices of outward supplies in case

refund is claimed by supplier/Details of

invoices of inward supplies in case refund is

claimed by recipient

Tax paid

GSTIN of

the supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax /Union

Territory Tax

Cess

;”.

12.

In the said rules, in FORM GST RFD-01A, in Annexure-1,

(a)

for Statement 1A, the following Statement shall be substituted, namely:-

“Statement 1A

[see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Serial

No.

Details of invoices of

inward supplies received

Tax paid on inward

supplies

Details of invoices

of outward

supplies issued

Tax paid on outward

supplies

GSTIN

of the

supplier

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

”;

HARYANA GOVT. GAZ. (EXTRA.), JUNE 15, 2018 (JYST. 25, 1940 SAKA)

2051

(b)

for Statement 5B, the following Statement shall be substituted, namely:-

“Statement 5B

[see rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Serial

No.

Details of invoices of outward supplies in case

refund is claimed by supplier/Details of

invoices of inward supplies in case refund is

claimed by recipient

Tax paid

GSTIN of

the supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax /Union

Territory Tax

Cess

.”.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.

56334—C.S.—H.G.P., Chd.