No. 168–20

çnÙk 'kfä;

fu;e] 2017

¼1½

¼2½

gfj;

¼i½

Hkh t

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tk,

Har

f Haryana

021/Ext.] CH

la[;k 55@

;ksa dk ç;ksx d

7 dks vkxs la’k

;s fu;e g

vU;Fkk mi

;k.kk eky vkSj

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¼d½

ÞcSad

tk,

¼[k½ fuEu

tk,

Þija

tqM+h gqbZ gksAß;

mDr fu;e

,xk tks vf/klwfp

Þ10[k- jft

O;fDr ls f

LoRo/kkjh Q

esa drkZ] ;

O;fä;ksa ds

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mís';ksa ds

ryana

HANDIGARH

@th,lVh&2-&

djrs gq,] gfj;

kksf/kr djus ds

gfj;k.kk eky v

icfU/kr ds flo

j lsok dj fu;

eksa esa] fu;e 10

d [kkrs ds C;kS

LFkk;h [kkrk

,axs] tks vf/klwf

Eufyf[kr ijarqd

,] vFkkZr~%&

jarq lEc) LoRo

eksa esa] fu;e 10

fpr dh tk,]

ftLVªh—r O;fDr

fHkUu jftLVªh—

QeZ dh n'kk es

;k daiuh dh

d fudk; ;k fd

MZ dk dksbZ U;k

fy, ik= gksus

a Go

EXTRA

Publish

H, THURSDA

vkcdk

fnuk

& gfj;k.kk eky

;k.kk ds jkT;ik

d fy, fuEufyf

vkSj lsok dj ¼v

ok,] ;s fu;e 2

;e] 2017 ¼ftUg

0d esa] &

kSjsß 'kCnksa ds i

la[;k ij çkIr

wfpr dh tk,(

d j[kk tk,x

Ro/kkjh dh n'k

0d ds i'pkRk~]

vFkkZRk~:&

r ds fy, v

—r O;fDr] ftl

esa LoRo/kkjh] ;

n'kk esa mld

fdlh lkslkbVh

klh] vkSj çkf/k—

ds Øe esa] vk

(3621)

overn

AORD

hed by A

AY, OCTOBE

gfj;k.kk ljd

kjh rFkk djk/kk

vf/klwpuk

kad 14 vDrwcj

y vkSj lsok d

iky] ifj"kn~ dh

f[kr fu;e cu

¼vkBoka la'kks/ku

24 flrEcj] 20

Ugsas] blesa] blds

i'pkRk~] Þtks jf

Ir fd;k x;k

xk rFkk ,slh f

kk esa] LoRo/kkjh

] fuEufyf[kr

vk/kkj vf/kçek.

ls fu;e 10 ds

;k Hkkxhnkjh Qe

dk çca/kfuns'kd

dh çca/k lfef

—r gLrk{kjd

k/kkj la[;k dk

nment

DINAR

Authority

R 14, 2021 (A

dkj

ku foHkkx

j] 2021

dj vf/kfu;e]

h flQkfj'kksa ij

ukrs gSa] vFkkZr~%&

u½ fu;e] 2021

021 ls ykxw gq

ds i'pkRk~] mDr

ftLVªh—r O;fD

gksß 'kCn j[ks

frfFk ls ;s j[

h dh LFkk;h [

fu;e j[kk t

.ku-& /kkjk 25

ds v/khu jftL

eZ dh n'kk esa

d vFkok iw.kZ

fr ds lnL;ksa

drkZ] uhps nh x

k vf/kçek.ku d

t Gaz

ASVINA 22,

2017 ¼2017

j] blds }kjk]

1] dgs tk ld

gq, le>s tk,axs

r fu;e dgk x

fDr ds uke ls

tk,axs] rFkk ,

[kk x;k le>k

[kkrk la[;k Lo

tk,xk rFkk ,slh

5 dh mi/kkjk

LVªhdj.k dk çe

Hkkxhnkj] ;k f

dkfyd funs'

esa ls dksbZ Hkh

xbZ lkj.kh ds

djk,¡xs:

zette

1943 SAKA

dk 19½ dh /

gfj;k.kk eky

drs gaSA

xsA

x;k gS½ esa]&

ls gks vkSj jft

,slh frfFk ls

k tk,xk] tks

oRo/kkjh dh v

lh frfFk ls j[k

¼6?k½ ds v/kh

ek.k i= tkjh

fganw vfoHkDr

'kd ;k O;fä;

lnL; ;k U;k

[kkuk ¼2½ esa

/kkjk 164 }kjk

vkSj lsok dj

tLVªh—r O;fDr

j[ks x, le>s

vf/klwfpr dh

vk/kkj la[;k ls

[kkk x;k le>k

/khu vf/klwfpr

fd;k x;k gS]

dqVqac dh n'kk

;ksa ds la?k ;k

kl dh n'kk esa

;Fkk fofufnZ"V

]

3622

HARYANA GOVT. GAZ. (EXTRA.), OCT. 14, 2021 (ASVN. 22, 1943 SAKA)

lkj.kh

Øe

la[;k

mís';

(1)

(2)

fu;e 23 ds v/khu] jftLVªhdj.k ds jn~ndj.k ds çfrlagj.k ds fy, ç:Ik th,lVh

vkjbZth&21 esa vkosnu Qkby djus ds fy,

fu;e 89 ds v/khu ç:i vkj,QMh&01 esa çfrnk; vkosnu Qkby djus ds fy,

fu;e 96 ds v/khu Hkkjr ds ckgj fu;kZr fd, x, eky ij Hkqxrku fd, x, ,dh—r dj

ds çfrnk; ds fy,%

ijarq ;fn ml O;fDr dks] ftlls vk/kkj la[;k dk vf/kçek.ku djkuk visf{kr gS] vk/kkj la[;k leuqnsf'kr ugha dh

xbZ gS] rks ,slk O;fDr fuEufyf[kr igpku ds nLrkost çLrqr djsxk] vFkkZRk~:&

¼d½ viuh vk/kkj ukekadu vkbZMh iphZ; vkSj

¼[k½

¼i½

QksVksxzkQ ds lkFk cSad ikl cqd; ;k

¼ii½

Hkkjr fuokZpu vk;ksx }kjk tkjh fd;k x;k ernkrk igpku dkMZ; ;k

¼iii½

ikliksVZ; ;k

¼iv½

eksVj;ku vf/kfu;e] 1988 ¼1988 dk dsUnzh; vf/kfu;e 59½ ds v/khu vuqKkiu çkf/kdkjh }kjk tkjh

dh xbZ pkyu vuqKfIr%

ijarq ;g vkSj fd ,slk O;fDr vk/kkj la[;k ds vkoaVu ls rhl fnu ds Hkhrj vk/kkj la[;k dk vf/kçek.ku

djk,xkAß;

mDr fu;eksa esa] fu;e 23 esa] mifu;e ¼1½ esa] ÞLoçsj.kk ls çLrko ij** 'kCnksa ds LFkku ij] **fu;e 10[k ds micU/kksa

ds v/;/khu Loizsj.kk ls** 'kCn] vad vkSj v{kj izfrLFkkfir fd, tk,axs rFkk ,slh frfFk ls izfrLFkkfir fd, x, le>s

tk,axs] tks vf/klwfpr dh tk,A

mDr fu;eksa esa] fu;e 45 esa] mifu;e ¼3½ esa]&

¼i½

Þfrekgh ds nkSjkuß] 'kCnksa ds LFkku ij] ÞfofufnZ"V vof/k ds nkSjkuß] 'kCn izfrLFkkfir fd;s tk,axs rFkk

izFke vDrwcj] 2021 ls izfrLFkkfir fd, x, le>s tk,asxs(

¼ii½

Þfrekgh lsß] 'kCnksa ds LFkku ij] Þmä vof/k lsß] 'kCn izfrLFkkfir fd, tk,asxs rFkk izFke vDrwcj] 2021 ls

izfrLFkkfir fd, x, le>s tk,asxs; rFkk

¼iii½ ijUrqd ds i'pkRk~] fuEufyf[kr O;k[;k j[kh tk,xh rFkk izFke vDrwcj] 2021 ls j[kh xbZ le>h tk,sxh]

vFkkZr~:

ÞO;k[;k – bl mi&fu;e ds ç;kstuksa ds fy,] ÞfofufnZ"V vof/kß dh vfHkO;fDr ls vfHkizk; gS(&

¼d½

fdlh ekfyd ds laca/k esa] ftldk Bhd iwoZorhZ foÙkh; o"kZ ds nkSjku dqy vkorZ ikap djksM+ #i, ls

vf/kd gS] izFke vçSy vkSj izFke väwcj dks çkjEHk gksus okys Ng Øe&orhZ eklksa dh vof/k gksxh ;

vkSj

¼[k½

fdlh vU; ekeys esa foÙkh; o"kZ gksxkAßA

mä fu;eksa esa] fu;e 59 esa] mifu;e ¼6½ esa]

¼i½

[kaM ¼d½ esa] ÞiwoorhZ nks eklksa ds fy,ß] 'kCnksa ds LFkku ij] ÞiwoZorhZ ekl ds fy,ß] 'kCn izfrLFkkfir fd;s

tk,axs; rFkk izFke tuojh] 2022 ls izfrLFkkfir fd, tk,asxs(

¼ii½

[kaM ¼x½ dk yksi fd;k tk,xk rFkk tuojh 2022 ds izFke fnu ls yksfir fd;k tk,xkA

mä fu;eksa esa] fu;e 89 esa]&

¼i½ mifu;e ¼1½ esa] bysDVªkWfud :Ik ls **'kCnksa ds i'pkr~] fu;e 10[k ds v/;/khu** 'kCn j[ks tk,axs rFkk ,slh

frfFk ls j[ks x, le>s tk,axs] tks vf/klwfpr dh tk,(

¼ii½ mifu;e ¼1½ ds i'pkRk~] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZRk :&

Þ¼1d½ fdlh O;fDr }kjk jkT; izfrnk; le>s x, laO;ogkj tks i'pkr~orhZ vUrj&jkT; iznk; ekuk x;k gS]

ds laca/k esa mlds }kjk Hkqxrku fd;s x, fdlh dj ds izfrnk; djus okyk og O;fDr] vUrj&jkT; iznk;

ij dj ds Hkqxrku dh frfFk ls nks o"kZ dh vof/k dh lekfIr ls iwoZ] ;k rks izR;{k :Ik ls ;k vk;qDr }kjk

HARYANA GOVT. GAZ. (EXTRA.), OCT. 14, 2021 (ASVN. 22, 1943 SAKA)

3623

vf/klwfpr lqfo/kk dsUnz ds ek/;e ls] lkekU; iksVZy ds ek/;e ls iz:i th-,l-Vh- vkj-,Q-Mh-&01 esa

bysDVªkWfud <ax ls vkosnu dj ldsxk%

ijUrq mä vkosnu bl mifu;e ds çHkkoh gksus ds iwoZ vUrjjkT; çnk; ij dj ds fdlh Hkqxrku ds laca/k

esa] ml frfFk] ftl ls ;g mifu;e çHkkoh gksrk gS] ls nks o"kZ dh vof/k dh lekfIr ls iwoZ Qkby fd;k tk,xkAßA

mä fu;eksa esa] fu;e 96 esa] mifu;e ¼1½ esa] [kaM ¼[k½ ds i'pkRk~] fuEufyf[kr [kaM j[kk tk,xk] rFkk ,slh frfFk ls

j[kk x;k le>k tk,xk] tks vf/klwfpr dh tk,] vFkkZRk~:&

Þ¼x½ vkosnd us fu;e 10[k esa micaf/kr jhfr esa vk/kkj vf/kçek.ku djok;k gSAÞ;

mä fu;eksa esa] fu;e 96[k ds i'pkRk~] fuEufyf[kr fu;e j[kk tk,xk] rFkk ,slh frfFk ls j[kk x;k le>k tk,xk]

tks vf/klwfpr dh tk,] vFkkZr~ :&

Þ¼96x½ çfrnk; tek gsrq cSad [kkrk]– fu;e 91 ds mifu;e ¼3½] fu;e 92 ds mifu;e ¼4½ vkSj fu;e 94 ds

ç;kstuksa ds fy,] ÞcSad [kkrsß dk vfHkizk; gksxkk fd vkosnd dk ,slk cSad [kkrk] tks vkosnd ds uke ij gS rFkk

mldh LFkk;h [kkrk la[;k ij çkIr fd;k x;k gS :

ijarq lEc) LoRo/kkjh dh n'kk esa] LoRo/kkjh dk LFkk;h [kkrk la[;k LoRo/kkjh dh vk/kkj la[;k ls Hkh tqM+h

gqbZ gksAßA

vuqjkx jLrksxh]

vIkj eq[; lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 14th October, 2021

No. 55 /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)

These rules may be called the Haryana Goods and Services Tax (Eight Amendment) Rules, 2021.

(2)

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

24th September,2021.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), —

(i)

in rule 10A of the said rules, with effect from the date as may be notified, -

(a)

after the words “details of bank account”, the words “which is in name of the registered person

and obtained on Permanent Account Number of the registered person” shall be inserted;

(b)

the following proviso shall be inserted, namely:-

“Provided that in case of a proprietorship concern, the Permanent Account Number of the

proprietor shall also be linked with the Aadhaar number of the proprietor.”;

(ii)

after rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be

inserted, namely:-

“10B. Aadhaar authentication for registered person .— The registered person, other than a person

notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule

10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship

firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided

family, or of the Managing Director or any whole time Director, in the case of a company, or of any of

the Members of the Managing Committee of an Association of persons or body of individuals or a

Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory,

in order to be eligible for the purposes as specified in column (2) of the Table below:

3624

HARYANA GOVT. GAZ. (EXTRA.), OCT. 14, 2021 (ASVN. 22, 1943 SAKA)

Table

Serial Number

Purpose

(1)

(2)

For filing of application for revocation of cancellation of registration in

FORM GST REG-21 under Rule 23

For filing of refund application in FORM RFD-01 under rule 89

For refund under rule 96 of the integrated tax paid on goods exported out of

India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the

Aadhaar number, such person shall furnish the following identification documents, namely: –

(a)

her/his Aadhaar Enrolment ID slip; and

(b)

(i)

Bank passbook with photograph; or

(ii)

Voter identity card issued by the Election Commission of India; or

(iii)

Passport; or

(iv)

Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (Central

Act 59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of

thirty days of the allotment of the Aadhaar number.”;

In the said rules, in rule 23, in sub-rule (1), with effect from the date as may be notified, after the words “on his

own motion, may”, the words, figures and letter “, subject to the provisions of rule 10B,” shall be inserted;

In the said rules, in rule 45, in sub-rule (3), -

(i)

for the words “during a quarter”, the words “during a specified period” shall be substituted and shall be

deemed to have been substituted with effect from the 1st October, 2021;

(ii)

for the words “the said quarter”, the words “the said period” shall be substituted and shall be deemed to

have been substituted with effect from the 1st October, 2021;

(iii)

after the proviso, the following explanation shall be inserted and shall be deemed to have been inserted

with effect from the 1st October, 2021, namely: -

“Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-

(a)

the period of six consecutive months commencing on the 1st day of April and the 1st day of

October in respect of a principal whose aggregate turnover during the immediately preceding

financial year exceeds five crore rupees; and

(b)

a financial year in any other case.”;

In the said rules, in rule 59, in sub-rule (6), -

(i)

in clause (a), for the words “for preceding two months”, the words “for the preceding month” shall be

substituted with effect from the 1st January, 2022;

(ii)

clause (c) shall be omitted with effect from the 1st January, 2022;

In the said rules, in rule 89, -

(i)

in sub-rule (1), with effect from the date as may be notified, after the words “may file”, the words “,

subject to the provisions of rule 10B,” shall be inserted;

(ii)

after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a

transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-

State supply, may, before the expiry of a period of two years from the date of payment of the tax on the

inter-State supply, file an application electronically in FORM GST RFD-01 through the common

portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that the said application may, as regard to any payment of tax on inter-State supply

before coming into force of this sub-rule, be filed before the expiry of a period of two years from the

date on which this sub-rule comes into force.”;