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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 181-2022/Ext.] CHANDIGARH, FRIDAY, OCTOBER 7, 2022 (ASVINA 15, 1944 SAKA)

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fnukad 07 vDrwcj] 2022

la[;k 60@thå,låVhå&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~%&

¼1½

;s fu;e gfj;k.kk eky vkSj lsok dj ¼prqFkZ la'kks/ku½ fu;e] 2022] dgs tk ldrs gaSA

¼2½

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gfj;k.kk eky vkSj lsok dj fu;e] 2017 esa] fu;e 88d ds ckn] fuEufyf[kr fu;e j[kk tk,xk rFkk izFke tqykbZ]

2017 ls j[kk x;k le>k tk,xk] vFkkZr~%&

Þ88[k- dj ds foyafcr Hkqxrku ij C;kt laxf.kr djus dh jhfr-– ¼1½ ,sls ekeys esa] tgka ,d dj vof/k ds nkSjku

fd, x, çnk;] jftLVªh—r O;fä }kjk mä vof/k ds fy, fooj.kh esa ?kksf"kr fd, tkrs gSa] vkSj mä fooj.kh /kkjk

39 ds mica/kksa ds vuqlkj ns; frfFk ds i'pkr~ çLrqr dh tkrh gS] flok; ogka ds tgka ,slh fooj.kh mä vof/k ds

laca/k esa /kkjk 73 ;k /kkjk 74 ds v/khu fdlh dk;Zokgh ds çkjaHk ds i'pkr~ çLrqr dh tkrh gS ogka ,sls çnk;ksa ds

laca/k esa Hkqxrku ;ksX; dj ij C;kt dh lax.kuk] ,slh nj ij tks /kkjk 50 dh mi/kkjk ¼1½ ds v/khu vf/klwfpr gks]

mä fooj.kh Qkby djus esa ns; frfFk ds i'pkr~ foyac dh vof/k ds fy,] dj ds ,sls Hkkx ij dh tk,xh ftldk

Hkqxrku bySDVªkfud udn [kkrs ls fodfyr djds fd;k tkrk gSA

¼2½ vU; lHkh ekeyksa esa] tgka /kkjk 50 dh mi/kkjk ¼1½ ds vuqlkj C;kt Hkqxrku ;ksX; gS] ogka C;kt dh lax.kuk]

,slh nj ij tks /kkjk 50 dh mi/kkjk ¼1½ ds v/khu vf/klwfpr gks] ml frfFk ls vkjaHk gksus okyh vof/k ds fy,

ftldks ,slk dj Hkqxrku fd;k tkuk ns; Fkk] ,sls dj dk Hkqxrku fd, tkus dh frfFk rd] dj dh ml jkf’k ij]

tks vlanÙk jgrh gS] dh tk,xhA

¼3½ ,sls ekeys esa] tgka xyrh ls fy, x, vkSj mi;ksx fd, x, buiqV dj çR;; dh jkf’k ij C;kt] /kkjk 50 dh

mi/kkjk ¼3½ ds vuqlkj Hkqxrku ;ksX; gS] ogka C;kt dh lax.kuk] ,sls xyrh ls fy, x, vkSj mi;ksx fd, x,

buiqV dj çR;; dh jkf’k ij] buiqV dj çR;; ds mi;ksx dh frfFk ls vkjaHk gksdj ,sls çR;; ds mRØe.k ;k

dj ds Hkqxrku dh frfFk rd dh vof/k ds fy,] ,slh jkf’k ds lEcU/k esa] ,slh nj ij tks /kkjk 50 dh mä mi/kkjk ¼3½

ds v/khu vf/klwfpr dh tk,xhA

O;k[;k- — bl mifu;e ds ç;kstuksa ds fy,] —

3938

HARYANA GOVT. GAZ. (EXTRA.), OCT. 7, 2022 (ASVN. 15, 1944 SAKA)

¼1½

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vkSj buiqV dj çR;; ds ,sls mi;ksx dk ifjek.k] og jkf’k gksxh ftruk bySDVªkfud çR;; [kkrs esa 'ks"k]

xyrh ls fy, x, buiqV dj çR;; dh jkf’k ls de vkrk gSA

¼2½ ,sls buiqV dj çR;; ds mi;ksx dh frfFk%&

¼d½ og frfFk ekuh tk,xh] ftldks /kkjk 39 ds v/khu fooj.kh çLrqr fd, tkus ds fy, ns; gS ;k mä

fooj.kh ds Qkby fd, tkus dh okLrfod frfFk] tks Hkh igys gks] ;fn bySDVªkfud çR;; [kkrs esa

'ks"k mä fooj.kh ds ek/;e ls dj ds Hkqxrku ds dkj.k] xyrh ls fy, x, buiqV dj çR;; dh

jkf’k ls de gksrk gS; ;k

¼[k½ vU; lHkh ekeyksa esa] bySDVªkfud çR;; [kkrs esa fodyu dh og frfFk ekuh tk,xh] tc bySDVªkfud

çR;; [kkrs esa 'ks"k xyrh ls fy, x, buiqV dj çR;; dh jkf’k ls de gksrk gSAßA

vuqjkx jLrksxh]

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HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 07th October, 2022

No. 60/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 (Fourth Amendment) Rules, 2022.

(2)

They shall be deemed to have come into force with effect from the 1st July, 2017.

In the Haryana Goods and Services Tax Rules, 2017, after rule 88A, the following rule shall be inserted and

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

“88B. Manner of calculating interest on delayed payment of tax.-(1) In case, where the supplies made

during a tax period are declared by the registered person in the return for the said period and the said return is

furnished after the due date in accordance with 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, the

interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by

debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such

rate as may be notified under sub-section (1) of section 50.

(2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest

shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which

such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1)

of section 50.

(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in

accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit

wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input

tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as

may be notified under said sub-section (3) of section 50.

Explanation. —For the purposes of this sub-rule, —

(1)

input tax credit wrongly availed shall be construed to have been utilised, when the balance in the

electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of

such utilisation of input tax credit shall be the amount by which the balance in the electronic credit

ledger falls below the amount of input tax credit wrongly availed.

HARYANA GOVT. GAZ. (EXTRA.), OCT. 7, 2022 (ASVN. 15, 1944 SAKA)

3939

(2)

the date of utilisation of such input tax credit shall be taken to be, —

(a)

the date, on which the return is due to be furnished under section 39 or the actual date of filing

of the said return, whichever is earlier, if the balance in the electronic credit ledger falls below

the amount of input tax credit wrongly availed, on account of payment of tax through the said

return; or

(b)

the date of debit in the electronic credit ledger when the balance in the electronic credit ledger

falls below the amount of input tax credit wrongly availed, in all other cases.

ANURAG RASTOGI,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

9918—C.S.—H.G.P., Pkl.