(1907)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 131-2020/Ext.] CHANDIGARH, FRIDAY, SEPTEMBER 11, 2020 (BHADRA 20, 1942 SAKA)

gfj;k.kk ljdkj

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vf/klwpuk

fnukad 11 flracj] 2020

la[;k 74@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 ¼X;kjgoka la'kks/ku½ fu;e] 2020 dgs tk ldrs gaSA

¼2½ vU;Fkk micaf/kr ds flok;] ;s fu;e 20 vxLr] 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 8 esa]

mifu;e 4¼d½ ds LFkku ij] fuEufyf[kr mi&fu;e çfrLFkkfir fd;k tk,xk rFkk izFke vçSy] 2020 ls izfrLFkkfir fd;k

x;k le>k tk,xk] vFkkZr~:&

Þ¼4d½ tgka dksbZ vkosnd] /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr fdlh O;fä ls fHkUu] vk/kkj la[;k ds

vf/kçek.ku dk p;u djrk gS] rks og mifu;e ¼4½ ds v/khu vkosnu dks izLrqr djrs le;] 21 vxLr] 2020 ls

çHkkoh] mldh vk/kkj la[;k dk vf/kçek.ku fd;k tk;sxk vkSj ,sls ekeyksa esa vkosnu dks izLrqr djus dh frfFk]

vk/kkj la[;k ds vf/kçek.ku ;k mifu;e ¼4½ ds v/khu ç:i th,lVh vkjbZth&01 ds Hkkx [k esa vkosnu ds izLrqr

djus ls iaæg fnu] tks Hkh igys gks] dh frfFk gksxhAß

3-

mä fu;eksa esa] fu;e 9 esa]

¼i½

mifu;e ¼1½ esa] fo|eku ijarqd ds LFkku ij] fuEufyf[kr ijarqd çfrLFkkfir fd, tk,axs] rFkk

21 vxLr] 2020 ls izfrLFkkfir fd, x, le>s tk,axs] vFkkZr~:&

Þijarq tgka dksbZ O;fä] /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fä ls fHkUu] fu;e 8 ds

mifu;e ¼4d½ esa ;Fkk fofufnZ"V vk/kkj la[;k dk vf/kçek.ku djokus esa vlQy jgrk gS ;k vk/kkj la[;k

ds vf/kçek.ku dk p;u ugha djrk gS] rks jftLVªhdj.k] fu;e 25 ds varxZr micaf/kr jhfr esa] mDr

O;fä dh mifLFkfr esa] dkjckj ds LFkku dsoy HkkSfrd lR;kiu ds ckn iznku fd;k tk;sxk:

ijarq ;g vkSj fd leqfpr vf/kdkjh] vfHkfyf[kr fd, tkus okys dkj.kksa ls vkSj fdlh vf/kdkjh tks

la;qä vk;qä dh inoh ls uhps dk u gks] ds vuqeksnu ds ckn] dkjckj ds LFkku ds HkkSfrd lR;kiu ds

LFkku ij] ,sls nLrkostksa ftUgsa og Bhd le>s dk lR;kiu dj ldrk gS;

1908

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 11, 2020 (BHDR. 20, 1942 SAKA)

¼ii½ mifu;e ¼2½ esa]&

¼d½ var esa fo|eku **A** fpg~u ds LFkku ij] fuEUkfyf[kr **:** fpg~u izfrLFkkfir fd;k tk,xk; rFkk

¼[k½ O;k[;k ls iwoZ] fuEufyf[kr ijarqd j[kk tk;sxk rFkk 21 vxLr] 2020 ls j[kk x;k le>k tk,xk]

vFkkZr~:&

Þijarq fd tgka dksbZ O;fä] /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr fdlh O¸kfä ls fHkUu]

fu;e 8 ds mifu;e ¼4d½ esa ;FkkfofufnZ"V vk/kkj la[;k dk vf/kçek.ku djokus esa vlQy jgrk gS ;k

vk/kkj la[;k ds vf/kçek.ku dk p;u ugha djrk gS] rks ç:i th,lVh vkjbZth&03 esa uksfVl] vkosnu dks

çLrqr djus dh frfFk ls bDdhl fnu ds vi’pkr~ tkjh fd;k tk ldrk gSAß;

¼iii½ mifu;e ¼4½ esa] Øe’k% Þnsxkß rFkk Þdjsxkß 'kCnksa ds LFkku ij] Þdj ldrk gSß 'kCn çfrLFkkfir fd;s tk,axs

rFkk 21 vxLr] 2020 ls izfrLFkkfir fd, x, le>s tk,axs;

¼iv½ mifu;e ¼5½ ds LFkku ij] fuEufyf[kr mifu;e çfrLFkkfir fd;k tk;sxk rFkk 21 vxLr] 2020 ls

izfrLFkkfir fd;k x;k le>k tk,xk] vFkkZr~:&

Þ¼5½ ;fn leqfpr vf/kdkjh]&

¼d½

,sls ekeys esa tgka dksbZ O;fä vk/kkj la[;k dk lQyrkiwoZd vf/kçek.ku djokrk gS ;k og /kkjk 25

dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr gS] vkosnu dks çLrqr djus dh frfFk ls rhu dk;Z&fnol ds

Hkhrj; ;k

¼[k½

,sls ekeys esa tgka dksbZ O;fä] /kkjk 25 dh mi/kkjk 6¼?k½ ds v/khu vf/klwfpr fdlh O;fä ls fHkUu

gS] fu;e 8 ds mifu;e ¼4d½ esa ;Fkk fofufnZ"V vk/kkj la[;k dk vf/kçek.ku djokus esa vlQy

jgrk gS] rks mifu;e ¼2½ ds ijarqd ds v/khu fofgr vof/k ds Hkhrj; ;k

¼x½

,sls ekeys esa tgka fdlh O;fä us vk/kkj la[;k ds vf/kçek.ku dk p;u ugha fd;k gS] vkosnu dks

çLrqr djus dh frfFk ls bDdhl fnu dh vof/k ds Hkhrj; ;k

¼?k½

mifu;e ¼2½ ds v/khu] vkosnd ds }kjk çLrqr fd;s x;s Li"Vhdj.k] lwpuk ;k nLrkostksa dh

çkfIr dh frfFk ls lkr dk;Z&fnol ds Hkhrj]

dksbZ dk;Zokgh djus esa vlQy jgrk gS]

rks jftLVªhdj.k iznku djus ds fy, vkosnu vuqeksfnr le>k tk,xkAÞA

4-

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vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 11th September, 2020

No. 74/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 (Eleventh Amendment) Rules, 2020.

(2)

Save as otherwise provided, they shall be deemed to have come into force with effect from the

20th August, 2020.

2.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for

sub-rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely:-

“(4A) Where an applicant, other than a person notified under Sub-section (6D) of Section 25, opts for

authentication of Aadhaar number, he shall, while submitting the application under sub-rule(4), with effect

from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the

application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the

submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.”.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 11, 2020 (BHDR. 20, 1942 SAKA)

1909

3.

In the said rules, in rule 9, with effect from 21st August, 2020,-

(i)

in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-

“Provided that where a person, other than a person notified under Sub-section (6D) of

Section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or

does not opt for authentication of Aadhaar number, the registration shall be granted only after physical

verification of the place of business in the presence of the said person, in the manner provided under

rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the

approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of

the place of business, carry out the verification of such documents as he may deem fit.”;

(ii)

in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -

“Provided that where a person, other than a person notified under sub-section (6D) of section 25,

fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt

for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than

twenty one days from the date of submission of the application.”;

(iii)

in sub-rule (4), for the word, “shall”, the word “may” shall be substituted;

(iv)

for sub-rule (5), the following sub-rule shall be substituted, namely:-

“(5) If the proper officer fails to take any action, -

(a)

within a period of three working days from the date of submission of the application in cases

where a person successfully undergoes authentication of Aadhaar number or is notified under

Sub-section (6D) of Section 25; or

(b)

within the time period prescribed under the proviso to sub-rule (2), in cases where a person,

other than a person notified under sub-section (6D) of section 25, fails to undergo authentication

of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c)

within a period of twenty one days from the date of submission of the application in cases where

a person does not opt for authentication of Aadhaar number; or

(d)

within a period of seven working days from the date of the receipt of the clarification,

information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.”.

4.

In the said rules, in rule 25, with effect from 21st August, 2020, after the words “failure of Aadhaar

authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.

ANURAG RASTOGI,

Principal Secretary to Government, Haryana,

Excise and Taxation Department.

8898—C.S.—H.G.P., Pkl.