(lix)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 143-2020/Ext.] CHANDIGARH, WEDNESDAY, SEPTEMBER 30, 2020 (ASVINA 8, 1942 SAKA )

LEGISLATIVE SUPPLEMENT

CONTENTS

PAGES

PART-I

ACTS

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020

175-178

(HARYANA ACT NO. 25 OF 2020).

THE HARYANA VALUE ADDED TAX (AMENDMENT) ACT, 2020

179

(HARYANA ACT NO. 26 OF 2020).

PART-II ORDINANCES

NIL

PART-III DELEGATED LEGISLATION

NIL

PART-IV CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

NIL

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 30, 2020 (ASVN. 8, 1942 SAKA)

175

PART - I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 30th September, 2020

No. Leg. 35/2020.— The following Act of the Legislature of the State of Haryana

received the assent of the Governor of Haryana on the 16th September, 2020 and is hereby

published for general information :-

HARYANA ACT NO. 25 OF 2020

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020

ACT

to provide relaxation in and 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.

Be it enacted by the Legislature of the State of Haryana in the Seventy-first Year of the

Republic of India as follows :-

(1)

This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2020.

(2)

The provisions of sections 3 to 10 and 15 of this Act 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 to 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.), SEPT. 30, 2020 (ASVN. 8, 1942 SAKA)

176

Amendment of

section 31 of

Haryana Act 19

of 2017.

For the proviso to 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 July, 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 30, 2020 (ASVN. 8, 1942 SAKA)

177

12.

After section 168 of the principal Act, the following section shall be inserted and shall be

deemed to have been inserted with effect from the 31st March, 2020, 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.

13.

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.

Amendment of

section 172 of

Haryana Act 19 of

2017.

14.

In clause (f) of sub-section (2) of section 174 of the principal Act,-

(i)

for the sign “.” existing at the end, the sign “:” shall be substituted; and

(ii)

the following proviso shall be added, namely :-

“Provided that the Government may, by notification in the Official Gazette,

make such provisions as appears to it necessary or expedient, for extending the

time limits specified in, or prescribed or notified under the Repealed Acts or rules

framed thereunder in respect of actions which may not be completed or complied

with due to force majeure :

Provided further that the power to issue notification under this sub-section

shall include the power to give retrospective effect to such notification.

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.”.

Amendment of

section 174 of

Haryana Act 19 of

2017.

15.

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.

16.

(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.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 30, 2020 (ASVN. 8, 1942 SAKA)

178

Repeal and

saving.

17.

(1)

The

Haryana

Goods

and

Services

Tax

(Amendment)

Ordinance,

2020

(Haryana Ordinance No. 1 of 2020) and the Haryana Goods and Services Tax (Second

Amendment) Ordinance, 2020 (Haryana Ordinance No. 3 of 2020), are hereby repealed.

(2)

Notwithstanding such repeal, anything done or any action taken under the said

Ordinances shall be deemed to have been done or taken under this Act.

BIMLESH TANWAR,

Administrative Secretary to Government, Haryana,

Law and Legislative Department.

8917—L.R.—H.G.P., Pkl.