(45)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 9-2020/Ext.] CHANDIGARH, TUESDAY, JANUARY 14, 2020 (PAUSA 24, 1941 SAKA)

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fnukad 14 tuojh] 2020

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¼1½ ;s fu;e gfj;k.kk eky vkSj lsok dj ¼la'kks/ku½ fu;e] 2020] dgs tk ldrs gSaA

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ls izfrLFkkfir fd, x, le>s tk,axsA

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dk dkj.k gS fd bySDVªkfud tek [kkrs esa miyC/k buiqV dj ds izR;; dk diViwoZd miHkksx fd;k x;k gS ;k og vik=

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HARYANA GOVT. GAZ. (EXTRA.), JAN. 14, 2020 (PAUS 24, 1941 SAKA)

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dj ldrk gSA

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HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 14th January, 2020

No. 05/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:-

These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2020.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 36, in sub-rule

(4), for the figures and words “20 percent.”, the figures and words “10 percent.” shall be substituted and deemed to

have been substituted with effect from the 1st January, 2020.

3. In the said rules, after rule 86, the following rule shall be inserted, and deemed to have been inserted with effect

from the 26th December, 2019, namely:-

“86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an

officer authorised by him in this behalf, not below the rank of Excise and Taxation Officer of State Tax, having

reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is

ineligible in as much as-

(a)

the credit of input tax has been availed on the strength of tax invoices or debit notes or any other

document prescribed under rule 36-

(i)

issued by a registered person who has been found non-existent or not to be conducting any

business from any place for which registration has been obtained; or

(ii)

without receipt of goods or services or both; or

HARYANA GOVT. GAZ. (EXTRA.), JAN. 14, 2020 (PAUS. 24, 1941 SAKA)

(b)

the credit of input tax has been availed on the strength of tax invoices or debit notes or any other

document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not

been paid to the Government; or

(c)

the registered person availing the credit of input tax has been found non-existent or not to be

conducting any business from any place for which registration has been obtained; or

(d)

the registered person availing any credit of input tax is not in possession of a tax invoice or debit note

or any other document prescribed under rule 36,

may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in

electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any

unutilised amount.

(2)

The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that

conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit.

(3)

Such restriction shall cease to have effect after the expiry of a period of one year from the date of

imposing such restriction.”.

In the said rules, in rule 138E, in clause (b),

(i)

for the sign “:” existing at the end, the sign and word “; or” shall be substituted;

(ii)

after clause (b), the following clause shall be inserted and deemed to be inserted with effect from

the 11th January, 2020; namely:-

“(c) being a person other than a person specified in clause (a), has not furnished the statement of outward

supplies for any two months or quarters, as the case may be:”.

ANURAG RASTOGI,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

57648—C.S.—H.G.P., Chd.