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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 156-2021/Ext.]

CHANDIGARH, WEDNESDAY, SEPTEMBER 22, 2021

(BHADRA 31, 1943 SAKA )

LEGISLATIVE SUPPLEMENT

CONTENTS

PART-I

ACTS

PAGES

THE HARYANA GOODS AND SERVICES TAX (SECOND AMENDMENT)

225-227

(HARYANA ACT NO. 27 OF 2021).

PART-II ORDINANCES

NIL

PART-III DELEGATED LEGISLATION

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431&432

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PART-IV CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

NIL

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 22, 2021 (BHDR. 31, 1943 SAKA)

225

PART - I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 22nd September, 2021

No. Leg. 27/2021.— The following Act of the Legislature of the State of Haryana

received the assent of the Governor of Haryana on the 4th September, 2021 and is hereby

published for general information:-

HARYANA ACT NO. 27 OF 2021

THE HARYANA GOODS AND SERVICES TAX (SECOND AMENDMENT)

ACT, 2021

ACT

further to amend the Haryana Goods and Services Tax Act, 2017.

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

Republic of India as follows:-

(1)

This Act may be called the Haryana Goods and Services Tax (Second Amendment)

Act, 2021.

(2)

It shall come into force on such date as the Government may, by notification in the

Official Gazette, appoint:

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

different dates for commencement of different provisions of this Act.

Short title and

commencement.

After clause (a) of sub-section (1) of section 7 of the Haryana Goods and Services Tax

Act, 2017 (hereinafter called the principal Act), the following clause shall be inserted and shall

be deemed to have been inserted with effect from the 1st day of July, 2017, namely:-

“(aa) the activities or transactions, by a person, other than an individual, to its members

or constituents or vice-versa, for cash, deferred payment or other valuable

consideration.

Explanation.-

For the purposes of this clause, it is hereby clarified that,

notwithstanding anything contained in any other law for the time being

in force or any judgment, decree or order of any Court, tribunal or

authority, the person and its members or constituents shall be deemed to

be two separate persons and the supply of activities or transactions inter

se shall be deemed to take place from one such person to another.”.

Amendment of

section 7 of

Haryana Act 19 of

2017.

After clause (a) of sub-section (2) of section 16 of the principal Act, the following clause

shall be inserted, namely:-

“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished

by the supplier in the statement of outward supplies and such details have been

communicated to the recipient of such invoice or debit note in the manner specified

under section 37;”.

Amendment of

section 16 of

Haryana Act 19 of

2017.

Sub-section (5) of section 35 of the principal Act shall be omitted.

Amendment of

section 35 of

Haryana Act 19 of

2017.

For section 44 of the principal Act, the following section shall be substituted, namely:-

“44. Every registered person, other than an Input Service Distributor, a person

paying tax under section 51 or section 52, a casual taxable person and a non-resident

taxable person shall furnish an annual return which may include a self-certified

reconciliation statement, reconciling the value of supplies declared in the return furnished

for the financial year, with the audited annual financial statement for every financial year

electronically, within such time and in such form and in such manner, as may be

prescribed:

Substitution of

section 44 of

Haryana Act 19 of

2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 22, 2021 (BHDR. 31, 1943 SAKA)

226

Provided that the Commissioner may, on the recommendations of the Council, by

notification, exempt any class of registered persons from filing annual return under this

section:

Provided further that nothing contained in this section shall apply to any department

of the Central Government or a State Government or a local authority, whose books of

account are subject to audit by the Comptroller and Auditor General of India or an auditor

appointed for auditing the accounts of local authorities under any law for the time being in

force.”.

Amendment of

section 50 of

Haryana Act 19

of 2017.

For the proviso to sub-section (1) of section 50 of the principal Act, the following proviso

shall be substituted and shall be deemed to have been substituted with effect from the 1st day of

July, 2017, namely:-

“Provided that the interest on tax payable in respect of supplies made during a tax

period and declared in the return for the said period furnished after the due date in accordance

with the provisions of section 39, except where such return is furnished after commencement

of any proceedings under section 73 or section 74 in respect of the said period, shall be

payable on that portion of the tax which is paid by debiting the electronic cash ledger.”.

Amendment of

section 74 of

Haryana Act 19

of 2017.

In clause (ii) of the Explanation 1 to section 74 of the principal Act, for the words, figures

and signs “sections 122, 125, 129 and 130”, the words and figures “sections 122 and 125” shall be

substituted.

Amendment of

section 75 of

Haryana Act 19

of 2017.

In sub-section (12) of section 75 of the principal Act, the following Explanation shall be

inserted, namely:-

“Explanation.- For the purposes of this sub-section, the expression “self-assessed tax”

shall include the tax payable in respect of details of outward supplies

furnished under section 37, but not included in the return furnished under

section 39.”.

Amendment of

section 83 of

Haryana Act 19

of 2017.

For sub-section (1) of section 83 of the principal Act, the following sub-section shall be

substituted, namely:-

“(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or

Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the

interest of the Government revenue it is necessary so to do, he may, by order in writing,

attach provisionally, any property, including bank account, belonging to the taxable person

or any person specified in sub-section (1A) of section 122, in such manner, as may be

prescribed.”.

Amendment of

section 107 of

Haryana Act 19

of 2017.

10.

In sub-section (6) of section 107 of the principal Act,-

(i)

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

(ii)

the following proviso shall be added, namely:-

“Provided that no appeal shall be filed against an order under sub-section (3) of

section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the

appellant.”.

Amendment of

section 129 of

Haryana Act 19

of 2017.

11.

In section 129 of the principal Act,-

(i)

for clauses (a) and (b) of sub-section (1), the following clauses shall be substituted,

namely:-

“(a)

on payment of penalty equal to two hundred percent of the tax payable on

such goods and, in case of exempted goods, on payment of an amount equal to

two percent of the value of goods or twenty-five thousand rupees, whichever

is less, where the owner of the goods comes forward for payment of such

penalty;

(b)

on payment of penalty equal to fifty percent of the value of the goods or two

hundred percent of the tax payable on such goods, whichever is higher, and in

case of exempted goods, on payment of an amount equal to five percent of the

value of goods or twenty-five thousand rupees, whichever is less, where the

owner of the goods does not come forward for payment of such penalty;”;

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 22, 2021 (BHDR. 31, 1943 SAKA)

227

(ii)

sub-section (2) shall be omitted;

(iii)

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

“(3) The proper officer detaining or seizing goods or conveyance shall

issue a notice within seven days of such detention or seizure, specifying the penalty

payable, and thereafter, pass an order within a period of seven days from the date

of service of such notice, for payment of penalty under clause (a) or clause (b) of

sub-section (1).”;

(iv)

in sub-section (4), for the words and sign “No tax, interest or penalty”, the words

“No penalty” shall be substituted;

(v)

for sub-section (6), the following sub-section shall be substituted, namely:-

“(6) Where the person transporting any goods or the owner of such goods

fails to pay the amount of penalty under sub-section (1) within fifteen days from

the date of receipt of the copy of the order passed under sub-section (3), the goods

or conveyance so detained or seized shall be liable to be sold or disposed of

otherwise, in such manner and within such time as may be prescribed, to recover

the penalty payable under sub-section (3):

Provided that the conveyance shall be released on payment by the

transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:

Provided further that where the detained or seized goods are perishable or

hazardous in nature or are likely to depreciate in value with passage of time, the

said period of fifteen days may be reduced by the proper officer.”.

12.

In section 130 of the principal Act,-

(a)

in sub-section (1), for the words “Notwithstanding anything contained in this Act,

if”, the word “Where” shall be substituted;

(b)

in sub-section (2), in the second proviso, for the words, brackets and figures

“amount of penalty leviable under sub-section (1) of section 129”, the words

“penalty equal to hundred percent of the tax payable on such goods” shall be

substituted;

(c)

sub-section (3) shall be omitted.

Amendment of

section 130 of

Haryana Act 19 of

2017.

13.

For section 151 of the principal Act, the following section shall be substituted, namely:-

“151. Power to call for information.- The Commissioner or an officer authorised

by him may, by an order, direct any person to furnish information relating to any matter

dealt with in connection with this Act, within such time, in such form and in such manner,

as may be prescribed.”.

Substitution of

section 151 of

Haryana Act 19 of

2017.

14.

In section 152 of the principal Act,-

(a)

in sub-section (1),-

(i)

the words “of any individual return or part thereof” shall be omitted;

(ii)

after the words “any proceedings under this Act”, the words “without giving

an opportunity of being heard to the person concerned” shall be added;

(b)

sub-section (2) shall be omitted.

Amendment of

section 152 of

Haryana Act 19 of

2017.

15.

Paragraph 7 of Schedule II of the principal Act 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.

BIMLESH TANWAR,

Administrative Secretary to Government, Haryana,

Law and Legislative Department.

9327—L.R.—H.G.P., Pkl.