(4303)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 193–2019/Ext.] CHANDIGARH, MONDAY, NOVEMBER 18, 2019 (KARTIKA 27, 1941 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 18 uoacj] 2019

la[;k 99@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh èkkjk 164 }kjk çnRr

'kfDr;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn dh flQkfj’kksa ij] 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] 2019] dgs tk ldrs gSaA

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s fu;e 9 vDrwcj] 2019 ls ykxw gq, le>s tk,axsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds ckn] mä fu;e dgk x;k gS½ esa] fu;e 21¼d½ esa]&

¼d½

mifu;e ¼3½ esa] fuEufyf[kr O;k[;k j[kh tk,xh] vFkkZr~ :–

**O;k[;k-& bl mifu;e ds ç;kstuksa ds fy,] ÞdksbZ djk/ks; iznk; ugha djsxkß vfHkO;fDr ls vfHkizk; gksxk

fd jftLVªh—r O;fä dksbZ dj chtd tkjh ugha djsxk vkSj rnuqlkj] fuyacu dh vof/k ds

nkSjku mlds }kjk fd, x, çnk;ksa ij dj çHkkj ugha djsxkA**;

¼[k½

mifu;e ¼4½ ds ckn] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ :&

Þ¼5½

tgka jftLVªhdj.k ds fuyacu ds çfrlagj.k dks çHkkoh djus okyk dksbZ vkns'k ikfjr fd;k x;k gS] ogk¡

fuyacu dh vof/k ds nkSjku fd, x, çnk;ksa ds laca/k esa /kkjk 31 dh mi/kkjk ¼3½ ds [kaM ¼d½ vkSj /kkjk 40 ds mica/k vkSj

mlesa fofufnZ"V çfØ;k ykxw gksxhA**A

mä fu;eksa esa] fu;e 36 esa] mifu;e ¼3½ ds ckn] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ :&

Þ¼4½

fdlh jftLVªh—r O;fä }kjk mu chtdksa ;k ukes uksV ds laca/k esa miHkksx fd, tkus okyk buiqV dj

çR;; ftuds C;kSjs /kkjk 37 dh mi/kkjk ¼1½ ds v/khu çnk;drkZvksa }kjk viyksM ugha fd, x, gSa] mu chtdksa ;k ukes uksV

ds laca/k esa miyC/k ik= çR;; ds chl izfr’kr ls vf/kd ugha gksxk ftuds C;kSjs /kkjk 37 dh mi/kkjk ¼1½ ds v/khu

çnk;drkZvksa }kjk viyksM fd, x, gSaAßA

mä fu;eksa esa] fu;e 61 esa]&

¼d½

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] vFkkZr~ :&

4304

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

Þ¼5½

tgka /kkjk 37 ds v/khu ç:Ik th,lVhvkj&1 esa ;k /kkjk 38 ds v/khu ç:i th,lVhvkj &2 esa C;kSjs

çLrqr djus dh le;&lhek c<+k nh xbZ gS] ogk¡ /kkjk 39 dh mi/kkjk ¼1½ esa fofufnZ"V fooj.kh] ,slh

jhfr esa vkSj ,slh 'krksaZ tks vk;qä] vf/klwpuk }kjk] fofufnZ"V djs] ds v/khu jgrs gq;s ç:i

th,lVhvkj&3[k esa bysDVª‚fud :i ls lkekU; iksVZy ds ek/;e ls ;k rks lh/ks ;k vk;qä }kjk

vf/klwfpr lqfo/kk dsaæ ds ek/;e ls çLrqr dh tk,xh:

ijarq tgka mifu;e ¼1½ esa] fufnZ"V O;fä }kjk ç:i th,lVhvkj&3[k esa fooj.kh çLrqr dh

tkuh visf{kr gS] ogk¡ ,sls O;fä ls ç:i th,lVhvkj&3 esa fooj.kh çLrqr djus dh vis{kk ugha

gksxhA**A

¼[k½

mifu;e ¼6½ dk yksi dj fn;k tk,xk rFkk izFke tqykbZ] 2017 ls yksi fd;k x;k le>k tk,xkA

mä fu;eksa esa] fu;e 83d esa] mifu;e ¼6½ esa] [kaM ¼i½ ds LFkku ij] fuEufyf[kr [kaM izfrLFkkfir fd;k tk,xk]

vFkkZr~: &

Þ¼i½

fu;e 83 ds mifu;e ¼1½ ds [kaM ¼[k½ esa fufnZ"V çR;sd O;fä vkSj tks mä fu;e ds mifu;e ¼2½ ds

v/khu fdlh eky vkSj lsok dj O;olk;h ds :i esa ukekafdr gS] ls mä fu;e ds mifu;e ¼3½ ds f}rh;

ijarqd esa ;Fkk fofufnZ"V vof/k ds Hkhrj ijh{kk ikl djuk visf{kr gSAßA

mä fu;eksa esa] fu;e 91 esa] &

¼d½ mifu;e ¼3½ esa] 24 flrEcj] 2019 ls çHkkoh] Þiz:i th,lVh vkj,QMh&05 esa]ß 'kCnksa rFkk vadksa ds ckn

Þ,d lesfdr Hkqxrku lwpuk ds vk/kkj ijß 'kCn j[ks tk,axs;

¼[k½ mifu;e ¼3½ ds ckn] 24 flrEcj] 2019 ls çHkkoh] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~: &

**¼4½ dsanzh; ljdkj] mifu;e ¼3½ ds v/khu tkjh lesfdr Hkqxrku lwpuk ds vk/kkj ij çfrnk; dk

laforj.k djsxh A**A

mä fu;eksa esa] fu;e 97 esa] &

¼d½ mifu;e ¼7½ ds i'pkr~] fuEufyf[kr mifu;e j[kk tk,xk rFkk izFke tqykbZ] 2017 ls j[kk x;k le>k

tk,xk] vFkkZr~: &

**¼7d½ lfefr eky vkSj lsok dj ij çpkj ;k miHkksäk tkx:drk ds fy;s] çR;sd o"kZ dh fuf/k esa

çR;; dh xbZ jkf’k dk ipkl izfr’kr vk;qDr dks miyC/k djk,xh] c'krsZ miHkksäk ekeys foHkkx dh

miHkksäk dY;k.k fØ;kdykiksa ds fy, fuf/k;ksa dh miyC/krk çfr o"kZ ikap djksM+ #i;s ls de ugha gSA**;

¼[k½ mifu;e ¼8½ esa] [kaM ¼³½ dk yksi fd;k tk,xk rFkk izFke tqykbZ] 2017 ls yksi fd;k x;k le>kk tk,xkA

mä fu;eksa esa] fu;e 117 esa] &

¼d½ mifu;e ¼1d½ esa] Þ31 ekpZ] 2019ß vadksa] 'kCn vkSj fpg~u ds LFkku ij] Þ31 fnlEcj] 2019ß vad] 'kCn vkSj

fpg~u izfrLFkkfir fd, tk,axsA

¼[k½ mifu;e ¼4½ esa] [kaM ¼[k½ esa] mi[kaM ¼iii½ esa] ijarqd esa] Þ30 vçSy] 2019ß vadksa] 'kCn vkSj fpg~u ds LFkku

ij] Þ31 tuojh] 2020ß vad] 'kCn vkSj fpg~u izfrLFkkfir fd, tk,axsA

mä fu;eksa esa] fu;e 142 esa]&

¼d½ mifu;e ¼1½ ds ckn] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~: &

**¼1d½ leqfpr vf/kdkjh] dj] C;kt vkSj 'kkfLr ls çHkk;Z fdlh O;fä dks /kkjk 73 dh mi/kkjk ¼1½

;k /kkjk 74 dh mi/kkjk ¼1½] TkSlh Hkh fLFkfr gks] ds v/khu uksfVl dh rkehy ls iwoZ] mä vf/kdkjh }kjk

;Fkk vfHkfuf'pr fdlh dj] C;kt vkSj 'kkfLr ds C;kSjs ç:i th,lVh Mhvkjlh&01d ds Hkkx d esa lalwfpr

djsxkAß;

¼[k½ mifu;e ¼2½ esa] Þvf/kfu;e ds mica/kksa ds vuqlkj dj] C;kt] 'kkfLr ;k fdlh vU; 'kks/; jkf’kß 'kCnksa rFkk

fpg~uksa ds i'pkrÞ] **pkgs mlds Lo;a ds vfHkfu'p; ij ;k mifu;e ¼1d½ ds v/khu leqfpr vf/kdkjh }kjk

;Fkk lalwfpr] ßfpg~u 'kCn] vad vkSj dks"Bd j[ks tk,axs;

¼x½

mifu;e ¼2½ ds ckn] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~: &

Þ¼2d½ tgka mifu;e ¼1½ esa fufnZ"V fdlh O;fä us mls lalwfpr jkf’k dk vkaf’kd Hkqxrku fd;k gS

;k og çLrkfor nkf;Ro ds fo#) dksbZ fuosnu nk;j djus dk bPNqd gS] ogk¡ og ,slk fuosnu ç:i

th,lVh Mhvkjlh&01d ds Hkkx [k esa dj ldrk gSAßA

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

4305

10-

mä fu;eksa esa] ç:i th,lVh–Mhvkjlh& 01 ds ckn] fuEufyf[kr ç:i j[kk tk,xk] vFkkZRk~:&

Þç:i th,lVh –Mhvkjlh& 01d

/kkjk 73¼5½/74¼5½ ds v/khu ;Fkk Hkqxrku;ksX; vfHkfuf'pr dj dh lwpuk

[nsf[k;s fu;e 142 ¼1d½]

Hkkx d

Lak[;k: frfFk:

dsl vkbZMh la[;k

lsok esa]

th,lVhvkbZ,u…………………

uke……………………………

irk…………………………

fo"k;: ekeyk dk;Zokgh lanHkZ la[;k………………& /kkjk 73¼5½//kkjk 74¼5½ ds v/khu nkf;Ro dh lwpuk – ls

lacaf/kr

—i;k mijksä dk;Zokgh dk lanHkZ ysaA bl lanHkZ esa] miyC/k tkudkjh ds fuca/kuksa ds vuqlkj v/kksgLrk{kjh }kjk

;Fkk vfHkfuf'pr mä ekeys ds lanHkZ esa /kkjk 73 ¼5½/74¼5½ ds v/khu vkids }kjk Hkqxrku;ksX; dj /C;kt /'kkfLr~ dh

jkf’k uhps fn, x, vuqlkj gS :

vf/kfu;e

vof/k

lhth,lVh vf/kfu;e

,lth,lVh vf/kfu;e

vkbZth,lVh vf/kfu;e

midj

dqy

vk/kkj vkSj ifjek.khdj.k layXu gS/uhps fn;k x;k gS:

vkidks lykg nh tkrh gS fd ……… rd mijksä ;Fkk vfHkfuf'pr iwjh dj dh jkf’k ykxw C;kt dh jkf’k

lfgr Hkqxrku djsa] ftlds u gksus dh n'kk esa /kkjk 73¼1½ ds v/khu dkj.k crkvks uksfVl tkjh fd;k tk,xkA

vkidks lykg nh tkrh gS fd …….. rd mijksä ;Fkk vfHkfuf'pr iwjh dj dh jkf’k ykxw C;kt vkSj /kkjk

74¼5½ ds v/khu 'kkfLr dh jkf’k lfgr Hkqxrku djsa] ftlds u gksus dh n'kk esa /kkjk 74 ¼1½ ds v/khu dkj.k crkvks

uksfVl tkjh fd;k tk,xkA

;fn vki mijksä vfHkfuf'p; ds fo#) dksbZ fuosnu nk;j djuk pkgrs gSa] rks mls bl ç:i ds Hkkx [k

esa …….. rd çLrqr fd;k tk ldrk gSA

leqfpr vf/kdkjh

gLrk{kj…………………

uke………………………

inuke………………

laXyuh viyksM djsa

4306

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

Hkkx [k

dkj.k crkvks uksfVl ds tkjh gksus ds iwoZ Hkqxrku ds fy, lalwpuk dk tokc

[nsf[k;s fu;e142 ¼2d½]

Lak[;k

frfFk%

lsok esa]

leqfpr vf/kdkjh]

'kk[kk¼foax½/{ks=kf/kdkj A

fo"k;: ekeyk dk;Zokgh lanHkZ la[;k……………… /kkjk73¼5½//kkjk 74¼5½ds v/khu lwfpr nkf;Ro ds mÙkj esa

Hkqxrku/fuosnu – ls lacaf/kr

—i;k ekeyk vkbZMh …………… ds laca/k esa lwpuk vkbZMh………………dk lanHkZ ysa] ftlds }kjk

/kkjk 73¼5½ / 74¼5½ ds v/khu ;Fkk vfHkfuf'pr Hkqxrku;ksX; dj dk nkf;Ro lwfpr fd;k x;k Fkk A

bl laca/k esa]

d- ;g lwfpr fd;k tkrk gS fd mä nkf;Ro dks…………… #i, ds foLrkj rd--------------

…………………ds ek/;e ls vkaf’kd :i ls mUeksfpr dj fn;k x;k gS vkSj 'ks"k nkf;Ro ds laca/k esa

fuosnu layXu gS@uhps fn;k x;k gS:

[k- mä nkf;Ro Lohdk;Z ugha gS vkSj bl laca/k esa fuosnu layXu gS@uhps fn;k x;k gS:

çkf/k—r gLrk{kjdrkZ

uke……………………………

th,lVhvkbZ,u…………………

irk…………………………

laXyuh viyksM djsa**A

latho dkS’ky]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 18th November, 2019

No. 99/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, on the recommendations of the Council, 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, 2019.

(2)

Save as otherwise provided in these rules, they shall be deemed to come into effect from the

9th October, 2019.

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

4307

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

rule 21A,–

(a)

in sub-rule (3), the following explanation shall be inserted, namely:-

―Explanation.—

For the purposes of this sub-rule, the expression ―shall not make any taxable

supply‖ shall mean that the registered person shall not issue a tax invoice and,

accordingly, not charge tax on supplies made by him during the period of

suspension.‖;

(b)

after sub-rule (4), the following sub-rule shall be inserted, namely:-

―(5)

Where any order having the effect of revocation of suspension of registration has been passed, the

provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the

period of suspension and the procedure specified therein shall apply.‖.

In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted, namely:-

―(4)

Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of

which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of

the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the

suppliers under sub-section (1) of section 37.‖.

In the said rules, in rule 61,-

(a)

for sub-rule (5), the following sub-rule shall be substituted and shall be deemed to have been

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

―(5)

Where the time limit for furnishing of details in FORM GSTR-1 under

section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in

sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner

may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common

portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that where a return in FORM GSTR-3B is required to be furnished by a

person referred to in sub-rule (1) then such person shall not be required to furnish the return in

FORM GSTR-3.‖;

(b)

sub-rule (6) shall be omitted and shall be deemed to have been omitted with effect from the 1st July,

2017.

In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:-

―(i)

Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and

services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within

the period as specified in the second proviso of sub-rule (3) of the said rule.‖.

In the said rules, in rule 91,-

(a)

in sub-rule (3), with effect from the 24th September, 2019, after the words ―application for refund‖, the

words ―on the basis of a consolidated payment advice:‖ shall be inserted;

(b)

after sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted,

namely:-

―(4) The Central Government shall disburse the refund based on the consolidated payment advice

issued under sub-rule (3).‖.

In the said rules, in rule 97, -

(a)

after sub-rule (7), the following sub-rule shall be inserted and shall be deemed to have been inserted

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

―(7A) The Committee shall make available to the Commissioner fifty per cent of the amount credited to the Fund

each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for

consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per

annum.‖;

(b)

in sub-rule (8), with effect from the 1st July, 2017, clause (e) shall be omitted.

In the said rules, in rule 117, -

(a)

in sub-rule (1A), for the figures, letters and word ―31st March, 2019‖, the figures, letters and word

―31st December, 2019‖ shall be substituted.

4308

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

(b)

in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word

―30th April, 2019‖, the figures, letters and word ―31st January, 2020‖, shall be substituted.

In the said rules, in rule 142, -

(a)

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

―(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and

penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall

communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM

GST DRC-01A.‖;

(b)

in sub-rule (2), after the words ―in accordance with the provisions of the Act‖, the words, figures and

brackets ―, whether on his own ascertainment or, as communicated by the proper officer under sub-rule

(1A),‖ shall be inserted;

(c)

after sub-rule (2) the following sub-rule shall be inserted, namely:-

―(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount

communicated to him or desires to file any submissions against the proposed liability, he may make such

submission in Part B of FORM GST DRC-01A.‖ .

10.

In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:-

“FORM GST DRC-01A

Intimation of tax ascertained as being payable under section 73(5)/74(5)

[See Rule 142 (1A)]

Part A

No.:

Date:

Case ID No.

GSTIN………………………

Name……………………………

Address…………………………

Sub.: Case Proceeding Reference No………………- Intimation of liability under section

73(5)/section 74(5) – reg.

Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by

you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms

of the available information, as is given below:

Act

Period

Tax

CGST Act

SGST/UTGST Act

IGST Act

Cess

Total

The grounds and quantification are attached / given below:

You are hereby advised to pay the amount of tax as ascertained above alongwith the amount

of applicable interest in full by …….. , failing which Show Cause Notice will be issued under section

73(1).

You are hereby advised to pay the amount of tax as ascertained above alongwith the amount

of applicable interest and penalty under section 74(5) by …….. , failing which Show Cause Notice

will be issued under section 74(1).

HARYANA GOVT. GAZ. (EXTRA.), NOV. 18, 2019 (KRTK. 27, 1941 SAKA)

4309

In case you wish to file any submissions against the above ascertainment, the same may be

furnished by……... in Part B of this Form

Proper Officer

Signature…………………

Name………………………

Designation………………

Upload Attachment

Part B

Reply to the communication for payment before issue of Show Cause Notice

[See Rule 142 (2A)]

No.:

Date:

Proper Officer,

Wing / Jurisdiction.

Sub.:

Case Proceeding Reference No………………- Payment/Submissions in response to liability

intimated under Section 73(5)/74(5) – reg.

Please refer to Intimation ID…………… in respect of Case ID……………….vide which the

liability of tax payable as ascertained under section 73(5) / 74(5) was intimated.

In this regard,

A. this is to inform that the said liability is discharged partially to the extent of Rs. ……………

through …………..………and the submissions regarding remaining liability are attached /

given below:

B. the said liability is not acceptable and the submissions in this regard are attached / given below:

Authorised Signatory

Name……………………………

GSTIN……………………………

Address…………………………

Upload Attachment‖.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.

57480—C.S.—H.G.P. Chd.