(469)

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

44-2020/Ext.]

CHANDIGARH, TUESDAY, MARCH 31, 2020 (CHAITRA 11, 1942 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 31 ekpZ] 2020

la[;k 15@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] ¼ftls] blesa] blds i'pkr~]

mä vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] gfj;k.kk ds

jkT;iky] blds }kjk] mu jftLVªh—r O;fä;ksa ¼ftUgsa] blesa] blds i'pkr]~ rRdkyhu jftLVªh—r O;fä dgk x;k gS½ dks]

tks fnokyk vkSj 'kks/ku v{kerk lafgrk] 2016 ¼2016 dk dsUnzh; vf/kfu;e 31½ ds mica/kksa ds v/khu fuxfer _.kh gSa] tks

fuxfer fnokyk laca/kh lek/kku çfØ;k ls xqtj jgs gSa vkSj ftudk dk;Z çca/ku] varfje lek/kku o`fÙkdksa ¼vkbZvkjih½ ;k

lek/kku o`fÙkdksa ¼vkjih½ }kjk fd;k tk jgk gks] ,sls O;fä;ksa ds oxZ ds #i esa vf/klwfpr djrs gaS tks vkbZvkjih/vkjih dh

fu;qfä dh frfFk ls fuxfer fnokyk laca/kh lek/kku çfØ;k iwjh gksus rd uhps ;Fkk mfYyf[kr fuEufyf[kr fo'ks"k çfØ;k

dk vuqikyu djsaxs A

2- jftLVªhdj.k-& O;fä;ksa ds mä oxZ dks] vkbZvkjih/vkjih dh fu;qfä dh frfFk ls çHkkoh fuxfer _.kh ds lqfHkUu

O;fä ds #i esa ekuk tk,xk vkSj çR;sd jkT;ksa vkSj la?k jkT;{ks=ksa esa tgka og fuxfer _.kh iwoZ esa jftLVMZ Fkh] vkbZ vkj

ih/vkj ih dh fu;qfä ds rhl fnu ds vanj u;k jftLVªhdj.k ¼ftls] blesa] blds i'pkr]~ u;k jftLVªhdj.k dgk x;k gS½

djokus ds fy, nk;h gksxk :

ijarq ,slh n'kk esa] tgka vkbZvkjih/vkjih dh bl vf/klwpuk dh frfFk ls iwoZ fu;qfä dh xbZ gS] ogka og vkbZ vkj

ih/vkj ih ds #i esa mldh fu;qfDr dh frfFk ls] bl vf/klwpuk ds izkjEHk ls rhl fnu ds Hkhrj jftLVªhdj.k djok,xkA

3- fooj.kh-& O;fä;ksa dk mä oxZ] jftLVªhdj.k çkIr djus ds i'pkr~ ml frfFk ls] ftldks og jftLVªhdj.k ds fy,

nk;h gks x;k gS] ls ml frfFk] ftldks jftLVªhdj.k çnku fd;k x;k gS] rd mä vf/kfu;e dh /kkjk 40 ds v/khu igyh

fooj.kh nk;j djsxkA

4-

buiqV dj çR;;-& ¼1½ O;fä;ksa dk mä oxZ] viuh izFke fooj.kh esa] mä vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½

rFkk gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsas] blesa] blds i'pkr~] mä fu;e dgk x;k gS½ ds fu;e 36 ds

mifu;e ¼4½ ds mica/kksa ds flok;] mä vf/kfu;e ds v/;k; V rFkk mlds v/khu cuk, x, fu;eksa dh 'krksZa ds v/;/khu]

vkbZvkjih/vkjih ds #i esa mldh fu;qfDr ls izkIr] fdUrq HkwriwoZ jftLVªhd`r O;fDr;ksa dh eky vkSj lsok dj igpku

la[;k j[krs gSa] eky ;k lsokvksa ;k nksuksa ds iznk; dks 'kkfey djus okys chtdksa ij buiqV dj izR;; dk miHkksx djus ds

fy, ik= gksxkA

470

HARYANA GOVT. GAZ., (EXTRA.), MAR. 31, 2020 (CHTR. 11, 1942 SAKA)

¼2½ jftLVªh—r O;fä tks O;fDr;ksa ds mDr oxZ ls iznk; izkIr dj jgs gSa] bl vf/klwpuk ds v/khu ;Fkk visf{kr

jftLVªhdj.k dh frfFk ;k bl vf/klwpuk dh frfFk ls rhl fnu rd] tks Hkh igys gks] vkbZvkjih/vkjih dh fu;qfDr dh

ml vof/k ds fy,] mDr fu;eksa ds fu;e 36 ds mifu;e ¼4½ ds mica/kksa ds flok;] mä vf/kfu;e ds v/;k; V rFkk

mlds v/khu cuk, x, fu;eksa dh 'krksZa ds v/;/khu] HkwriwoZ jftLVªhd`r O;fDr dk eky vkSj lsok dj igpku la[;k

mi;ksx djrs gq, tkjh fd;s x;s chtdksa ij buiqV dj izR;; miHkksx djus ds fy, ik= gksaxsA

5- bl vf/klwpuk ds vuqlkj jftLVªhdj.k dh frfFk rd vkbZvkjih/vkjih dh fu;qfä dh frfFk ls fo|eku

jftLVªhdj.k esa vkbZvkjih/vkjih }kjk jksdM+ [kkrk esa tek dksbZ jkf’k HkwriwoZ jftLVªhdj.k esa çfrnk; ds fy, miyC/k

gksxhA

Li"Vhdj.k-& bl vf/klwpuk ds ç;kstuksa ds fy,] Þfuxfer _.khß] Þfuxfer fnokyk lek/kku o`fÙkdß] Þvarfje lek/kku

o`fÙkdß vkSj Þlek/kku o`fÙkdß ds ogh vFkZ gksaxs] tks fnokyk vkSj 'kks/ku v{kerk lafgrk] 2016 ¼2016 dk

dsUnzh; vf/kfu;e 31½ esa mUgsa fn;k x;k gS A

vuqjkx jLrksxh]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 31st March, 2020

No. 15/GST-2.— In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), the Governor of Haryana, on the recommendations of

the Council, hereby notifies those registered persons (hereinafter referred to as the erstwhile registered person), who

are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (Central Act 31 of 2016),

undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by

interim resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall follow the

following special procedure, from the date of the appointment of the IRP/RP till the period they undergo the corporate

insolvency resolution process, as mentioned below.

2.

Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated

as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the

new registration) in each of the States or Union territories where the corporate debtor was registered earlier, within

thirty days of the appointment of the IRP/RP:

Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take

registration within thirty days from the commencement of this notification, with effect from date of his appointment

as IRP/RP.

3.

Return.- The said class of persons shall, after obtaining registration file the first return under section 40 of the

said Act, from the date on which he becomes liable to registration till the date on which registration has been granted.

4.

Input tax credit.- (1) The said class of persons shall, in his first return, be eligible to avail input tax credit on

invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but bearing the

GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made

thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the

Haryana Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules).

(2)

Registered persons who are receiving supplies from the said class of persons shall, for the period from

the date of appointment of IRP / RP till the date of registration as required in this notification or thirty days from the

date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN

of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made

thereunder, except the provisions of sub-rule (4) of rule 36 of the said rules.

HARYANA GOVT. GAZ., (EXTRA.), MAR. 18, 2020 (PHGN. 28, 1941 SAKA)

471

5.

Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of

appointment of IRP/RP to the date of registration in terms of this notification shall be available for refund to the

erstwhile registration.

Explanation.-

For the purposes of this notification, the terms “corporate debtor”, “corporate insolvency resolution

professional”, “interim resolution professional” and “resolution professional” shall have the same

meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (Central Act 31 of

2016).

ANURAG RASTOGI,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

8737—C.S.—H.G.P., Pkl.