(3940)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

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

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 07 vDrwcj] 2022

la[;k 61@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 ¼ikapok la'kks/ku½ fu;e] 2022] dgs tk ldrs gaSA

¼2½

bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s fu;e izFke vDrwcj] 2022 ls ykxw gq, le>s tk,axsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~] mDr fu;e dgk x;k gS½ eas] fu;e 21 esa]

[kaM ¼N½ ds ckn] fuEufyf[kr [kaM j[ks tk,axs] vFkkZRk~:-

"¼t½ jftLVªh—r O;fä gksus ds dkj.k çR;sd ekl ;k mlds Hkkx ds fy, èkkjk 39 dh mièkkjk ¼1½ ds v/khu fjVuZ

nkf[ky djus ds fy, visf{kr gS vkSj yxkrkj Ng ekl dh vofèk ds fy, fjVuZ çLrqr ugha dh gS(

¼>½ jftLVªh—r O;fä gksus ds dkj.k çR;sd frekgh ;k mlds Hkkx ds fy, èkkjk 39 dh mièkkjk ¼1½ ds ijarqd ds

v/khu fjVuZ nkf[ky djus ds fy, visf{kr gS vkSj nks dj vofèk;ksa ds fujarj vof/k ds fy, fjVuZ çLrqr ugha fd;k gSA"(

mä fu;eksa esa] fu;e 36 esa]&

¼d½ mi&fu;e ¼2½ esa] "vkSj mä nLrkost esa ;Fkk varfoZ"V lqlaxr lwpuk ,sls O;fä }kjk ç:i th,lVhvkj&2 esa

nh xbZ gSa" 'kCnksa] v{kjksa vkSj vad dk yksi fd;k tk,xk(

¼[k½ mi&fu;e ¼4½ esa] [kaM ¼[k½ esa] ",sls chtdksa ;k ukesa uksV" 'kCnksa ds ckn] "ds lEcU/k esa buiqV dj izR;; "

'kCn j[ks tk,axs(

mä fu;eksa esa] fu;e 37 esa]&

¼d½

mifu;e ¼1½ vkSj ¼2½ ds LFkku ij] fuEufyf[kr mifu;e çfrLFkkfir fd, tk,axs] vFkkZRk~:&

"¼1½ dksbZ jftLVªhd`r O;fä] tks eky ;k lsok ;k nksuksa dh fdlh vkod çnk; ij buiqV dj çR¸k; dk

miHkksx djrk gS] mu iznk;ksa ds vykok ftu ij dj fjolZ pktZ ds vkèkkj ij ns; gS] fdaUrq mlds

iznk;drkZ dks èkkjk 16 dh mièkkjk ¼2½ ds nwljs ijarqd esa fofufnZ"V le;&lhek ds Hkhrj Hkqxrku

djus esa vlQy jgrk gS] rks og ml ij Hkqxrku ;ksX; dj lfgr chtd ds tkjh fd, tkus dh

frfFk ls ,d lkS vLlh fnu dh vofèk ds Bhd i'pkr~ okyh dj vofèk ds fy,] ,slh iznk; ds lacaèk

esa miHkksx fd, x, buiqV dj izR;; ds cjkcj jkf'k dk Hkqxrku èkkjk 50 ds v/khu ml ij ns;

C;kt ds lkFk ç:i th,lVhvkj&3[k esa djsxk:

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

3941

ijarq mä vfèkfu;e dh vuqlwph 1 esa ;FkkfofufnZ"V çfrQy ds fcuk dh xbZ çnk; dk ewY;]

èkkjk 16 dh mièkkjk ¼2½ ds f}rh; ijarqd ds ç;kstuksa ds fy, Hkqxrku fd;k x;k le>k tk,xk:

ijUrq ;g vkSj fd èkkjk 15 dh mièkkjk ¼2½ ds [kaM ¼[k½ ds micaèkksa ds vuqlkj tksM+h xbZ

fdlh jkf’k ds dkj.k çnk;kas ds ewY; dks èkkjk 16 dh mièkkjk ¼2½ ds f}rh; ijUrqd ds ç;kstuksa ds

fy, Hkqxrku fd;k x;k le>k tk;sxkA(

¼2½

tgka mä jftLVªhd`r O;fä] ckn esa ,sls iznk; ds ewY; dh jkf'k dk Hkqxrku mlds iznk;drkZ dks

ns; dj ds lkFk djrk gS] og mi&fu;e ¼1½ esa fufnZ"V buiqV dj izR;; dk iqu% ykHk mBkus dk

gdnkj gksxkA"(

¼[k½

mi&fu;e ¼3½ dk yksi dj fn;k tk,xk(

mä fu;eksa esa] fu;e 38 esa]&

¼d½ [kaM ¼d½ esa] mi&[kaM ¼ii½ esa] "ç:i th,lVhvkj &2 esa" 'kCn] v{kjksa vkSj vad dk yksi dj fn;k tk,xk(

¼[k½ [kaM ¼x½ esa] "vkSj ç:i th,lVhvkj &2 esa fn;k tk,xk"] 'kCnksa] v{kjksa vkSj vad ds LFkku ij] "vkSj buiqV

dj izR;; dh 'ks"k jkf'k ç:i th,lVhvkj&3[k esa fjolZ dj nh tk,xh" 'kCn] v{kj vkSj vad çfrLFkkfir fd, tk,axs(

¼x½ [kaM ¼?k½ dk yksi dj fn;k tk,xk(

mä fu;eksa esa] fu;e 42 esa] mi&fu;e ¼1½ esa] [kaM ¼N½ esa "vkSj ç:i th,lVhvkj&2 esa lkjka’k Lrj ij" 'kCnksa]

v{kjksa vkSj vad dk yksi fd;k tk,xk(

mä fu;eksa esa] fu;e 43 esa] mi&fu;e ¼1½ esa] "vkSj ç:i th,lVhvkj&2" 'kCnksa] v{kjksa vkSj vad tgka dgha Hkh

vk,] dk yksi fd;k tk,xk(

mä fu;eksa esa] fu;e 60 esa] mi&fu;e ¼7½ esa] "Lor: rS;kj" 'kCnksa ds LFkku ij] "Lor% tfur" 'kCn çfrLFkkfir

fd, tk,axs(

mä fu;eksa esa] fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77 vkSj 79 dk yksi fd;k tk,xk(

10-

mä fu;eksa esa] fu;e 83 esa] mi&fu;e ¼8½ esa] [kaM ¼d½ esa] "vkSj vkod" 'kCnksa dk yksi fd;k tk,xk(

11-

mä fu;eksa esa] fu;e 85 esa] mi&fu;e ¼2½ esa]

¼d½ [kaM ¼[k½ esa] "vU; jkf’k; " 'kCnksa vkSj fpUgksa ds LFkku ij "vU; jkf’k; ;k" 'kCn vkSj fpg~u izfrLFkkfir fd,

tk,axs;

¼[k½ [kaM ¼x½ dk yksi dj fn;k tk,xk;

12-

mä fu;eksa esa] fu;e 89 esa] mifu;e ¼1½ esa]&

¼d½ "dksbZ O;fä] tks" 'kCnksa ds ckn] "èkkjk 49 dh mi&èkkjk ¼6½ ds mica/kksa ds vuqlkj bysDVª‚fud udn [kkrk esa

fdlh Hkh 'ks"k jkf'k dk] ;k" 'kCn] dks"Bd vkSj vad j[ks tk,axsa(

¼[k½ izFke ijarqd dk yksi fd;k tk,xk(

¼x½ f}rh; ijarqd esa] "ijarq ;g vkSj fdß 'kCnksa ds LFkku ij] Þijarqß 'kCn çfrLFkkfir fd;k tk,xk(

¼?k½ r`rh; ijarqd esa] "ijUrq ;g Hkhß 'kCnksa ds LFkku ij] ÞijUrq ;g vkSj Hkhß 'kCn çfrLFkkfir fd, tk,axs(

13-

mä fu;eksa esa] fu;e 96 esa] mifu;e ¼3½ esa] "ç:i th,lVhvkj&3 ;k ç:i th,lVhvkj&3[k] tSlk Hkh fLFfr gks"

'kCnksa] v{kjksa vkSj vadksa ds LFkku ij] "ç:i th,lVhvkj&3[kß 'kCn] v{kj vkSj vad çfrLFkkfir fd, tk,axs(

14-

mä fu;eksa esa] ç:i th,lVhvkj&1d] ç:i th,lVhvkj&2 vkSj ç:i th,lVhvkj&3 dk yksi fd;k tk,xk(

15-

mä fu;eksa esa] ç:i th,lVh ihlhVh&05 esa] Hkkx&d esa] rkfydk esa] Øe la[;k 1 ds lkeus] "xfrfofèk;ksa dh

lwph" 'kh"kZd ds v/khu] "vkSj vkod" 'kCnksa dk yksi fd;k tk,xkA

vuqjkx jLrksxh]

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

vkcdkjh rFkk djk/kku foHkkxA

3942

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

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 07th October, 2022

No. 61/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 (Fifth Amendment) Rules, 2022.

(2)

Save as otherwise provided in these rules, they shall be deemed to have come into force with effect

from the 1st October, 2022.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after

clause (g), the following clauses shall be inserted, namely:-

“(h) being a registered person required to file return under subsection (1) of section 39 for each month or part

thereof, has not furnished returns for a continuous period of six months;

(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each

quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”;

In the said rules, in rule 36,–

(a) in sub-rule (2), the words, letters and figure, “, and the relevant information, as contained in the said

document, is furnished in FORM GSTR-2 by such person” shall be omitted;

(b) in sub-rule (4), in clause (b), after the words, “the details of”, the words, “input tax credit in respect of”

shall be inserted;

In the said rules, in rule 37,–

(a)

for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-

“(1)

A registered person, who has availed of input tax credit on any inward supply of goods or

services or both, other than the supplies on which tax is payable on reverse charge basis, but

fails to pay to the supplier thereof, the amount towards the value of such supply along with the

tax payable thereon, within the time limit specified in the second proviso to sub-section(2) of

section 16, shall pay an amount equal to the input tax credit availed in respect of such supply

along with interest payable thereon under section 50, while furnishing the return in FORM

GSTR-3B for the tax period immediately following the period of one hundred and eighty days

from the date of the issue of the invoice:

Provided that the value of supplies made without consideration as specified in Schedule

of the said Act shall be deemed to have been paid for the purposes of the second proviso to

sub-section (2) of section 16:

Provided further that the value of supplies on account of any amount added in

accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to

have been paid for the purposes of the second proviso to sub-section (2) of section 16.;

(2)

Where the said registered person subsequently makes the payment of the amount towards the

value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled

to re-avail the input tax credit referred to in sub-rule (1).”;

(b)

sub-rule (3) shall be omitted;

In the said rules, in rule 38,–

(a)

in clause (a), in sub-clause (ii), the word, letters and figure, “in FORM GSTR-2” shall be omitted;

(b)

in clause (c), for the words, letters and figure, “and shall be furnished in FORM GSTR-2”, the words,

letters and figure, “ and the balance amount of input tax credit shall be reversed in FORM GSTR-3B”

shall be substituted;

(c)

clause (d) shall be omitted;

In the said rules, in rule 42, in sub-rule (1), in clause (g), the words, letters and figure, “at the invoice level in

FORM GSTR-2 and” shall be omitted;

In the said rules, in rule 43, in sub-rule (1), the words, letters and figure, “FORM GSTR-2 and” wherever

occuring, shall be omitted;

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

3943

In the said rules, in rule 60, in sub-rule (7), for the words “auto-drafted”, the words “auto-generated” shall be

substituted;

In the said rules, rules 70, 71, 72, 73, 74, 75, 76, 77 and 79 shall be omitted;

10.

In the said rules, in rule 83, in sub-rule (8), in clause (a), the words “and inward” shall be omitted;

11.

In the said rules, in rule 85, in sub-rule (2), –

(a) in clause (b), for the words “said person;”, the words “said person; or” shall be substituted;

(b) clause (c) shall be omitted;

12.

In the said rules, in rule 89, in sub-rule (1), –

(a)

after the words “ claiming refund of”, the words, brackets and figures “any balance in the electronic

cash ledger in accordance with the provisions of sub-section (6) of section 49 or” shall be inserted;

(b)

the first proviso shall be omitted;

(c)

in the second proviso, for the words “Provided further that”, the words “Provided that” shall be

substituted;

(d)

in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be

substituted;

13.

In the said rules, in rule 96, in sub-rule (3), for the words, letters and figures, “FORM GSTR-3 or FORM

GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR-3B” shall be substituted;

14.

IN the said rules, FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 shall be omitted;

15.

In the said rules, in FORM GST PCT-05, in Part-A, in the table, against Sr. No.1, under the heading “List of

Activities”, the words, “and inward”, shall be omitted.

ANURAG RASTOGI,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

9918—C.S.—H.G.P., Pkl.