(4300)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 193–2019/Ext.] CHANDIGARH, MONDAY, NOVEMBER 18, 2019 (KARTIKA 27, 1941 SAKA)
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HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)
4301
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th November, 2019
No. 97/GST-2.— In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax
Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the
recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial
year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of
section 44 of the said Act read with sub-rule (1) of rule 80 of the Haryana Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of
financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to
furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the
said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before
the due date.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.
57480—C.S.—H.G.P. Chd.