(4514)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 216–2019/Ext.] CHANDIGARH, TUESDAY, DECEMBER 31, 2019 (PAUSA 10, 1941 SAKA)
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HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2019 (PAUS. 10, 1941 SAKA)
4515
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 31st December, 2019
No. 106/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.
(1)
These rules may be called the Haryana Goods and Services Tax (Ninth Amendment) Rules, 2019.
(2)
They shall be deemed to have come into force with effect from the 13th December, 2019.
2.
In the Haryana Goods and Services Tax Rules, 2017, in rule 48, after sub–rule (3), the following sub-rules
shall be inserted, namely:–
―(4)
The invoice shall be prepared by such class of registered persons as may be notified by the
Government, on the recommendations of the Council, by including such particulars contained in
FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information
contained therein on the Common Goods and Services Tax Electronic Portal in such manner and
subject to such conditions and restrictions as may be specified in the notification.
(5)
Every invoice issued by a person to whom sub–rule (4) applies in any manner other than the manner
specified in the said sub–rule shall not be treated as an invoice.
(6)
The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified
in sub-rule (4).‖.
ANURAG RASTOGI,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.
57600—C.S.—H.G.P. Chd.