HARYANA GOVT. GAZ. (EXTRA.), APR. 28, 2020 (VYSK 8, 1942 SAKA)
1
PART – II
HARYANA GOVERNMENT
LAW AND LEGISLATIVE DEPARTMENT
Notification
The 28th April, 2020
No. Leg. 9/2020.— The following Ordinance of the Governor of Haryana promulgated
under clause (1) of article 213 of the Constitution of India, on the 24th April, 2020 is hereby
published for general information:-
HARYANA ORDINANCE NO. 1 OF 2020
THE HARYANA GOODS AND SERVICES TAX (AMENDMENT)
ORDINANCE, 2020
AN
ORDINANCE
to provide relaxation in certain provisions of the Haryana Goods and Services Tax
Act, 2017 and for matters connected therewith or incidental thereto.
Promulgated by the Governor of Haryana in the Seventy-first Year of the Republic
of India.
Whereas the Legislature of the State of Haryana is not in session and the Governor is
satisfied that circumstances exist which render it necessary for him to take immediate action;
Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the
Constitution of India, the Governor of Haryana hereby promulgates the following Ordinance:-
1.
(1)
This Ordinance may be called the Haryana Goods and Services Tax
(Amendment) Ordinance, 2020.
(2)
It shall be deemed to have come into force with effect from the 31st March, 2020.
Short title and
commencement.
2.
After section 168 of the Haryana Goods and Services Tax Act, 2017, the following
section shall be inserted, namely:-
“168A. Power of Government to extend time limit in special circumstances.-
(1)
Notwithstanding anything contained in this Act, the Government may, on the
recommendations of the Council, by notification, extend the time limit specified in, or
prescribed or notified under this Act in respect of actions which may not be completed
or complied with due to force majeure.
(2)
The power to issue notification under sub-section (1) shall include the power to
give retrospective effect to such notification from a date not earlier than the date of
commencement of this Act.
Explanation.-
For the purposes of this section, the expression “force majeure” means
a case of war, epidemic, flood, drought, fire, cyclone, earthquake or
any other calamity caused by nature or otherwise affecting the
implementation of any of the provisions of this Act.”.
Insertion of
section 168A in
Haryana Act 19 of
2017.
CHANDIGARH:
SATYADEV NARAYAN ARYA,
The 24TH APRIL, 2020.
GOVERNOR OF HARYANA.
-------------------
BIMLESH TANWAR,
Secretary to Government Haryana,
Law and Legislative Department.
8751—L.R.—H.G.P., Pkl.