(585)
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
51-2020/Ext.]CHANDIGARH, THURSDAY, APRIL 16, 2020 (CHAITRA 27, 1942 SAKA)
gfj;k.kk ljdkj
vkcdkjh rFkk djk/kku foHkkx
vf/klwpuk
fnukad 16 vizSy] 2020
la[;k 35@th,lVh&2-&gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 164 }kjk çnÙk
'kfä;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~%&
1-
¼1½ ;s fu;e gfj;k.kk eky vkSj lsok dj ¼ikapok la'kks/ku½ fu;e] 2020] dgs tk ldrs gaSA
¼2½ bu fu;ekas esa vU;Fkk micfU/kr ds flok;] ;s fu;e 03 vizSy] 2020 ls ykxw gq, le>s tk,axsA
2-
gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~] mä fu;e dgk x;k gS½ esa] fu;e 3 esa]
mifu;e ¼3½ esa] fuEUkfyf[kr ijarqd j[kk tk,xk rFkk 31 ekpZ] 2020 ls j[kk x;k le{kk tk,xk] vFkkZRk%~&
¼i½
var esa fo|eku **A** ds LFkku ij] **:** fpg~u izfrLFkkfir fd;k tk,xk; rFkk
¼ii½
fuEUkfyf[kr ijarqd j[kk tk,xk rFkk 31 ekpZ] 2020 ls j[kk x;k le>k tk;sxk] vFkkZr~%&
**ijarq dksbZ jftLVªh—r O;fä] tks foÙkh; o"kZ 2020&21 ds fy, /kkjk 10 ds v/khu dj dk Hkqxrku djus dk
fodYi ysrk gS] ;k rks çR;{k :i ls ;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls lkekU; iksVZy ij lE;d~
:i ls gLrk{kfjr ;k bysDVªkfud lR;kiu dksM ds ek/;e ls lR;kfir ç:i th,lVh lh,eih&02 esa lwpuk dks
30 twu] 2020 dks ;k mlls iwoZ nk;j djsxk vkSj fu;e 44 ds mifu;e ¼4½ ds mica/kksa ds vuqlkj ç:i th,lVh
vkbZVhlh&3 esa fooj.k 31 tqykbZ] 2020 rd çLrqr djsxk AßA
3-
mDr fu;eksa esa] fu;e 36 esa] mifu;e ¼4½ esa]&
¼i½
var esa fo|eku **A** ds LFkku ij] **:** fpg~u izfrLFkkfir fd;k tk,xk; rFkk
¼ii½
fuEUkfyf[kr ijarqd j[kk tk,xk] vFkkZr~%&
**ijarq mä 'krZ Qjojh] ekpZ] vçSy] ebZ] twu] tqykbZ vkSj vxLr] 2020 dh vof/k ds fy, lap;h :i ls
ykxw gksxh vkSj flracj] 2020 dh dj vof/k ds fy, ç:i th,lVhvkj&3[k dh fooj.kh] mi;qZä 'krksaZ ds vuqlkj
mä eklksa ds fy, buiqV dj çR;; dk lap;h :i ls lek;kstu djds çLrqr dh tk,xh AßA
vuqjkx jLrksxh]
iz/kku lfpo] gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkxA
586
HARYANA GOVT. GAZ., (EXTRA.), APR. 16, 2020 (CHTR. 27, 1942 SAKA)
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 16th April, 2020
No.35/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, 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 (Fifth Amendment) Rules, 2020.
(2)
Save as otherwise provided in these rules, they shall be deemed to have come into force with effect
from the 3rd April, 2020.
2.
In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 3, in
sub-rule (3), with effect from the 31st March, 2020,-
(i)
for the sign “.” existing at the end, the sign “:” shall be substituted;
(ii)
the following proviso shall be inserted, namely:-
“Provided that any registered person who opts to pay tax under section 10 for the financial year
2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through
electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by
the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03
in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.”.
3.
In the said rules, in rule 36, in sub-rule (4),-
(i)
for the sign “.” existing at the end, the sign “:” shall be substituted;
(ii)
the following proviso shall be inserted, namely:-
“Provided that the said condition shall apply cumulatively for the period February, March, April, May,
June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be
furnished with the cumulative adjustment of input tax credit for the said months in accordance with the
condition above.”.
ANURAG RASTOGI,
Principal Secretary to Government Haryana,
Excise and Taxation Department.
8745—C.S.—H.G.P., Pkl.