(1415)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 103–2020/Ext.] CHANDIGARH, TUESDAY, JULY 21, 2020 (ASADHA 30, 1942 SAKA)
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1416
HARYANA GOVT. GAZ. (EXTRA.), JULY 21, 2020 (ASAR. 30, 1942 SAKA)
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 21st July, 2020
No. 62/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, 2020.
(2)
They shall be deemed to have come into force with effect from the 1st July, 2020.
2.
In the Haryana Goods and Services Tax Rules, 2017, for the rule 67A, the following rule shall be substituted,
namely:–
“67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return
under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a
tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward
supplies through a short messaging service using the registered mobile number and the said return or the details of
outward supplies shall be verified by a registered mobile number based One Time Password facility.
Explanation.— For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under
section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in
all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”.
ANURAG RASTOGI,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.
8846—C.S.—H.G.P. Pkl.