(xlvi)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 113-2020/Ext.] CHANDIGARH, THURSDAY, AUGUST 13, 2020 (SRAVANA 22, 1942 SAKA )

LEGISLATIVE SUPPLEMENT

CONTENTS

PAGES

PART-I

ACTS

NIL

PART-II ORDINANCES

THE HARYANA GOODS AND SERVICES TAX (SECOND AMENDMENT)

7&9

ORDINANCE, 2020 (HARYANA ORDINANCE NO. 3 OF 2020).

PART-III DELEGATED LEGISLATION

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PART-IV CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

NIL

HARYANA GOVT. GAZ. (EXTRA.), AUG. 13, 2020 (SRVN. 22, 1942 SAKA)

PART - II

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 13th August, 2020

No. Leg. 19/2020.— The following Ordinance of the Governor of Haryana promulgated

under clause (1) of article 213 of the Constitution of India, on the 7th August, 2020, is hereby

published for general information:-

HARYANA ORDINANCE NO. 3 OF 2020

THE HARYANA GOODS AND SERVICES TAX (SECOND AMENDMENT)

ORDINANCE, 2020

ORDINANCE

to amend certain provisions of the Haryana Goods and Services Tax Act, 2017 and to

provide retrospective exemption from, or levy or collection of, state tax in certain cases 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)

This Ordinance may be called the Haryana Goods and Services Tax (Second

Amendment) Ordinance, 2020.

(2)

Except sections 2, 11, 12 and 14 of this Ordinance, it shall come into force from

such date, as the Government may, by notification in the Official Gazette, appoint.

Short title and

commencement.

For sub-clauses (c) and (d) of clause (114) of section 2 of the Haryana Goods and Services

Tax Act, 2017 (hereinafter called the principal Act), the following sub-clauses shall be

substituted and shall be deemed to have been substituted from the 30th June, 2020, namely:-

“(c)

Dadra and Nagar Haveli and Daman and Diu;

(d)

Ladakh;”.

Amendment of

section 2 of

Haryana Act 19 of

2017.

In clauses (b), (c) and (d) of sub-section (2) of section 10 of the principal Act, after the

words “of goods”, the words “or services” shall be inserted.

Amendment of

section 10 of

Haryana Act 19 of

2017.

In sub-section (4) of section 16 of the principal Act, the words “invoice relating to such”

shall be omitted.

Amendment of

section 16 of

Haryana Act 19 of

2017.

For clause (c) of sub-section (1) of section 29 of the principal Act, the following clause

shall be substituted, namely:-

“(c)

the taxable person is no longer liable to be registered under section 22 or section 24

or intends to opt out of the registration voluntarily made under sub-section (3) of

section 25:”.

Amendment of

section 29 of

Haryana Act 19 of

2017.

For the proviso of sub-section (1) of section 30 of the principal Act, the following proviso

shall be substituted, namely:-

“Provided that such period may, on sufficient cause being shown, and for reasons

to be recorded in writing, be extended,-

(a)

by the Additional Commissioner or the Joint Commissioner, as the case may

be, for a period not exceeding thirty days;

(b)

by the Commissioner, for a further period not exceeding thirty days, beyond

the period specified in clause (a).”.

Amendment of

section 30 of

Haryana Act 19 of

2017.

HARYANA GOVT. GAZ. (EXTRA.), AUG. 13, 2020 (SRVN. 22, 1942 SAKA)

Amendment of

section 31 of

Haryana Act 19

of 2017.

For the proviso of sub-section (2) of section 31 of the principal Act, the following proviso

shall be substituted, namely:-

“Provided that the Government may, on the recommendations of the Council, by

notification,-

(a)

specify the categories of services or supplies in respect of which a tax invoice

shall be issued, within such time and in such manner, as may be prescribed;

(b)

subject to the condition mentioned therein, specify the categories of services

in respect of which-

(i)

any other document issued in relation to the supply shall be deemed to

be a tax invoice; or

(ii) tax invoice may not be issued.”.

Amendment of

section 51 of

Haryana Act 19

of 2017.

In section 51 of the principal Act,-

(a)

for sub-section (3), the following sub-section shall be substituted, namely:-

“(3) A certificate of tax deduction at source shall be issued in such form and

in such manner, as may be prescribed.”.

(b)

sub-section (4) shall be omitted.

Amendment of

section 122 of

Haryana Act 19

of 2017.

After sub-section (1) of section 122 of the principal Act, the following sub-section shall be

inserted, namely:-

“(1A) Any person who retains the benefit of a transaction covered under clauses (i),

(ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is

conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax

credit availed of or passed on.”.

Amendment of

section 132 of

Haryana Act 19

of 2017.

10.

In sub-section (1) of section 132 of the principal Act,-

(i)

in the first line, for the words “Whoever commits any of the following offences”, the

words and signs “Whoever commits, or causes to commit and retain the benefits

arising out of, any of the following offences” shall be substituted;

(ii)

for clause (c), the following clause shall be substituted, namely:-

“(c)

avails input tax credit using the invoice or bill referred to in clause (b) or

fraudulently avails input tax credit without any invoice or bill;”;

(iii)

in sub-clause (e), the words and sign “, fraudulently avails input tax credit” shall be

omitted.

Amendment of

section 140 of

Haryana Act 19

of 2017.

11.

In section 140 of the principal Act,-

(a)

in sub-section (1), after the words “existing law”, the words “within such time and”

shall be inserted;

(b)

in sub-section (2), after the words “appointed day”, the words “within such time and”

shall be inserted;

(c)

in sub-section (3), for the words “goods held in stock on the appointed day subject

to”, the words and signs “goods held in stock on the appointed day, within such time

and in such manner, as may be prescribed, subject to” shall be substituted;

(d)

in sub-section (5), for the words “existing law”, the words and sign “existing law,

within such time and in such manner, as may be prescribed” shall be substituted;

(e)

in sub-section (6), for the words “goods held in stock on the appointed day subject

to”, the words and signs “goods held in stock on the appointed day, within such time

and in such manner, as may be prescribed, subject to” shall be substituted,

and shall be deemed to have been inserted or substituted, as the case may be, from the

1st day of July, 2017.

Amendment of

section 172 of

Haryana Act 19

of 2017.

12.

In the proviso of sub-section (1) of section 172 of the principal Act, for the words

“three years”, the words “five years” shall be substituted and shall be deemed to have been

substituted from the 30th June, 2020.

HARYANA GOVT. GAZ. (EXTRA.), AUG. 13, 2020 (SRVN. 22, 1942 SAKA)

13.

In Schedule II to the principal Act, in paragraph 4,-

(i)

in sub-para (a), the words “whether or not for a consideration,” shall be omitted

and shall be deemed to have been omitted with effect from the 1st day of July, 2017;

(ii)

in sub-para (b), the words “whether or not for a consideration,” shall be omitted

and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

Amendment of

Schedule II to

Haryana Act 19

of 2017.

14.

(1)

Notwithstanding anything contained in the Haryana Government, Excise and

Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,-

(i)

no state tax shall be levied or collected in respect of supply of fishmeal

(falling under heading 2301), during the period commencing from the

1st day of July, 2017 and ending with the 30th day of September, 2019

(both days inclusive);

(ii)

state tax at the rate of six per cent shall be levied or collected in respect of

supply of pulley, wheels and other parts (falling under heading 8483) and

used as parts of agricultural machinery (falling under heading 8432, 8433

and 8436), during the period commencing from the 1st day of July, 2017

and ending with the 31st day of December, 2018 (both days inclusive).

(2)

No refund shall be made of all such tax which has been collected, but which would

not have been so collected, had sub-section (1) been in force at all material times.

Retrospective

exemption from,

or levy or

collection of, state

tax in certain

cases.

CHANDIGARH:

SATYADEV NARAYAN ARYA,

The 7th August, 2020.

GOVERNOR OF HARYANA.

BIMLESH TANWAR,

ADMINISTRATIVE SECRETARY TO GOVERNMENT,

HARYANA, LAW AND LEGISLATIVE DEPARTMENT.

8864—L.R.—H.G.P., Pkl.