(1827)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 122-2020/Ext.] CHANDIGARH, THURSDAY, AUGUST 27, 2020 (BHADRA 5, 1942 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vkns’k

fnukad 27 vxLr] 2020

la[;k 72@th,lVh&2-& pwafd] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ ¼ftls] blesa]

blds ckn] ^mDr vf/kfu;e* dgk x;k gS½ dh /kkjk 29 dh mi&/kkjk ¼2½] fuEukuqlkj [kaM ¼d½ ls [kaM ¼³½ esa of.kZr

ifjfLFkfr;ksa esa leqfpr vf/kdkjh }kjk jftLVªhdj.k jí djus dk mica/k djrh gS :&

¼d½ jftLVªh—r O;fDr us vfèkfu;e ;k blds vèkhu cuk, x, fu;eksa ds ,sls micaèkksa dk mYya?ku fd;k gS] tks

fofgr fd, tk,a( ;k

¼[k½ èkkjk 10 ds vèkhu dj vnk djus okys fdlh O;fDr us] rhu ØeorÊ dj vofèk;ksa ds fy, fooj.kh izLrqr

ugha dh gS( ;k

¼x½ [kaM ¼[k½ esa fofufnZ"V O;fDr ls fHkUu fdlh jftLVªh—r O;fDr us yxkrkj Ng ekl dh vofèk ds fy,

fooj.kh izLrqr ugha dh gS( ;k

¼?k½ dksbZ O;fDr] ftlus èkkjk 25 dh mièkkjk ¼3½ ds vèkhu LosPN;k ls jftLVªhdj.k djok;k gS] us jftLVªhdj.k

dh frfFk ls Ng ekl ds Hkhrj dkjckj çkjaHk ugha fd;k gS( ;k

¼³½ jftLVªhdj.k diV ds lkèkuksa] tkucw>dj fd, x, feF;k dFku ;k rF;ksa dks fNikdj çkIr fd;k x;k gS %

ijarq leqfpr vfèkdkjh fdlh O;fDr dks lquokbZ dk volj fn, fcuk jftLVªhdj.k dks jn~n ugha djsxkA

vkSj pwafd] mDr vf/kfu;e dh /kkjk 169 dh mi&/kkjk ¼1½ uksfVl dh rkehy ¼lquokbZ dk volj½ ds fy, mica/k

djrh gS; mä mi&/kkjk ds [kaM ¼x½ vkSj ¼?k½ fuEu çdkj ls gSa :&

……………….

¼x½ jftLVªhdj.k ds le; ;k le; ij ;Fkk la'kksfèkr mlds bZ&esy irs ij lalwpuk Hkstus ds }kjk( ;k

¼?k½ lkekU; iksVZy ij bls miyCèk djokus ds }kjk( ;k

……………….

vkSj pwafd] /kkjk 30 dh mi&/kkjk ¼1½] jídj.k vkns'k dh rkehy dh frfFk ls rhl fnu ds Hkhrj jftLVªhdj.k ds

jídj.k ds çfrlagj.k ds fy, mica/k djrh gS;

1828

HARYANA GOVT. GAZ. (EXTRA.), AUG. 27, 2020 (BHDR. 5, 1942 SAKA)

vkSj pwafd] mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼1½] fdlh U;k;fu.kkZ;d çkf/kdkjh }kjk ikfjr fdlh fu.kZ;

;k vkns'k ls O;fFkr fdlh O;fä }kjk ml frfFk] ftldks ,sls O;fä dks mä fu.kZ; ;k vkns'k lalwfpr fd;k tkrk gS] ls

rhu ekl ds Hkhrj vihy nk;j djus dk mica/k djrh gS vkSj mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼4½ vihy

çkf/kdkjh dks l'kä djrh gS fd ;fn mldk ;g lek/kku gks tkrk gS fd vihydrkZ dks rhu ekl dh iwoksZä vof/k ds

Hkhrj vihy çLrqr djus ls i;kZIr dkj.kksa ls fuokfjr fd;k x;k Fkk] rks og mls ,d ekl dh vkSj vof/k ds Hkhrj bls

çLrqr djus dh vuqKk ns ldrk gSA

vkSj pwafd] mDr vf/kfu;e dh /kkjk 169 dh mi&/kkjk ¼1½ ds [kaM ¼x½ vkSj [kaM ¼?k½ ds vuqlkj leqfpr vf/kdkjh

}kjk uksfVl dh rkehy djrs gq, mDr vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼2½ ds v/khu cM+h la[;k esa jftLVªhdj.k jí

fd, x, gSa vkSj mDr vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ esa jídj.k vkns'k ds çfrlagj.k ds fy, vkosnu gsrq

micaf/kr rhl fnu dh vof/k] mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼1½ ds v/khu vihy nk;j djus dh vof/k vkSj

mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼4½ esa micaf/kr foyac ds fy, {kek dh vof/k Hkh lekIr gks xbZ gS; rks

jftLVªh—r O;fä] ftuds jftLVªhdj.k mDr vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼2½ ds [k.M ¼[k½ vkSj [k.M ¼x½ ds

v/khu jí fd;s tk pqds gSa] jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, lHkh vis{kkvksa dks iwjk djus ds ckotwn vius

jftLVªhdj.k ds jídj.k dk çfrlagj.k djkus esa vleFkZ gSa; mDr vf/kfu;e dk u;k vf/kfu;e gksrs gq,] ;s djnkrk

jídj.k vkns’k dh rkehy dh frfFk ls rhl fnu dh fofufnZ"V le; vof/k ds Hkhrj gS] jftLVªhdj.k ds jídj.k ds

çfrlagj.k ds fy, vkosnu ugha dj ik;s gSa] ftlds ifj.kke Lo:i mDr vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds

mica/kksa dks çHkkoh cukus esa dfri; dfBukbZ;k¡ mRiUu gqbZ gSa;

blfy,] vc gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 172 }kjk çnÙk 'kfä;ksa dk

ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn dh flQkfj'kksa ij] blds }kjk] dfBukbZ;ksa dks nwj djus ds fy, fuEufyf[kr

vkns'k djrs gaS] vFkkZr~ :&

1-

laf{kIr uke – ;g vkns'k gfj;k.kk eky vkSj lsok dj ¼dfBukbZ;ksa dk fuokj.k½ vkns'k] 2020 dgk tk ldrk gSA

2-

dfBukbZ;ksa dks nwj djus gsrq] ;g blds }kjk Li"V fd;k x;k gS fd vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds

v/khu jftLVªhdj.k ds jídj.k ds izfrlagj.k ds fy, vkosnu nk;j djus ds fy, rhl fnu dh vof/k dh x.kuk gsrq] os

jftLVªhd`r O;fDr ftUgas /kkjk 169 dh mi&/kkjk ¼1½ ds [k.M ¼x½ ;k [k.M ¼?k½ esa ;Fkk micaf/kr jhfr esa /kkjk 29 dh

mi&/kkjk ¼2½ ds [k.M ¼[k½ vkSj [k.M ¼x½ ds v/khu uksfVl rkehy gqbZ Fkh vkSj tgka 12 twu] 2020 rd jídj.k vkns’k

ikfjr gqvk gS] ds fy, fuEufyf[kr frfFk;ksa dh i'pkr~orhZ frfFk dks ekuk tk,xk %&

¼d½

mDr jídj.k vkns’k ds rkehy dh frfFk; ;k

¼[k½ 31 vxLr] 2020A

vuqjkx jLrksxh]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Order

The 27th August, 2020

No. 72/GST-2.––WHEREAS, sub-section (2) of section 29 of the Haryana Goods and Services Tax Act, 2017

(19 of 2017) (hereinafter called the said Act), provides for cancellation of registration by proper officer in situations

described in clause (a) to clause (e) as under :-

(a)

a registered person has contravened such provisions of the Act or the rules made thereunder as may be

prescribed; or

(b)

a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c)

any registered person, other than a person specified in clause (b), has not furnished returns for a

continuous period of six months; or

(d)

any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced

business within six months from the date of registration; or

HARYANA GOVT. GAZ. (EXTRA.), AUG. 27, 2020 (BHDR. 5, 1942 SAKA)

1829

(e)

registration has been obtained by means of fraud, willful misstatement or suppression of facts:

Provided that the proper officer shall not cancel the registration without giving the person an

opportunity of being heard.

AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of

being heard); clause (c) and (d) of said sub-section are as under: -

……….

(c)

by sending a communication to his e-mail address provided at the time of registration or as amended from time

to time; or

(d)

by making it available on the common portal; or

………

AND WHEREAS, sub-section (1) of section 30 provides for revocation of cancellation of the registration

within thirty days from the date of service of the cancellation order;

AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person

aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which

the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act

empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause

from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period

of one month;

AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of

the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169

of the said Act and the period of thirty days provided for application for revocation of cancellation order in

sub-section (1) of section 30 of the said Act, the period for filing appeal under sub-section (1) of section 107 of the

said Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the said Act has

elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of

sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having

fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these

taxpayers could not apply for revocation of cancellation within the specifying time period of thirty days from the date

of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the

provisions of sub-section (1) of section 30 of the said Act;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Haryana Goods and Services

Tax Act, 2017 (19 of 2017), the Governor of Haryana, on recommendations of the Council, hereby makes the

following Order, to remove the difficulties, namely: ––

1.

Short title.–This Order may be called the Haryana Goods and Services Tax (Removal of Difficulties)

Order, 2020.

2.

For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days

for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for

those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the

manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was

passed up to 12th June, 2020, the later of the following dates shall be considered:-

(a)

Date of service of the said cancellation order; or

(b)

31st day of August, 2020.

ANURAG RASTOGI,

Principal Secretary to Government, Haryana,

Excise and Taxation Department.

8887—C.S.—H.G.P., Pkl.