(lxiv)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 165-2023/Ext.]

CHANDIGARH, FRIDAY, SEPTEMBER 15, 2023

(BHADRA 24, 1945 SAKA )

LEGISLATIVE SUPPLEMENT

CONTENTS

PART-I

ACTS

PAGES

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023

99–104

(HARYANA ACT NO. 21 OF 2023).

PART-II ORDINANCES

NIL

PART-III DELEGATED LEGISLATION

NIL

PART-IV CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

NIL

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

PART&I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 15th September, 2023

No. Leg. 23/2023.— The following Act of the Legislative of the State of Haryana received

the assent of the Governor of Haryana on the 13th September, 2023 and is hereby published for

general information:–

HARYANA ACT NO. 21 OF 2023

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023

ACT

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

Be it enacted by the Legislature of the State of Haryana in the Seventy–fourth Year of the

Republic of India as follows:–

(1)

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

Act, 2023.

(2)

The provisions of sections 2 to 27 shall come into force from 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.

In section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the

principal Act),–

(a)

after clause (80), the following clauses shall be inserted, namely:–

‗(80A) ―online gaming‖ means offering of a game on the internet or an electronic

network and includes online money gaming;

(80B) ―online money gaming‖ means online gaming in which players pay or

deposit money or money's worth, including virtual digital assets, in the

expectation of winning money or money's worth, including virtual digital

assets, in any event including game, scheme, competition or any other

activity or process, whether or not its outcome or performance is based on

skill, chance or both and whether the same is permissible or otherwise

under any other law for the time being in force;‘;

(b)

after clause (102), the following clause shall be inserted, namely:–

‗(102A) ―specified actionable claim‖ means the actionable claim involved in or by

way of –

(i)

betting;

(ii)

casinos;

(iii)

gambling;

(iv)

horse racing;

(v)

lottery; or

(vi)

online money gaming;‘;

Amendment of

section 2 of

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

100

(c)

in clause (105),–

(i)

for the sign ―;‖ existing at the end, the sign ―:‖ shall be substituted; and

(ii)

the following proviso shall be added, namely:–

―Provided that a person who organises or arranges, directly or

indirectly, supply of specified actionable claims, including a person who

owns, operates or manages digital or electronic platform for such supply,

shall be deemed to be a supplier of such actionable claims, whether such

actionable claims are supplied by him or through him and whether

consideration in money or money's worth, including virtual digital assets,

for supply of such actionable claims is paid or conveyed to him or through

him or placed at his disposal in any manner, and all the provisions of this

Act shall apply to such supplier of specified actionable claims, as if he is the

supplier liable to pay the tax in relation to the supply of such actionable

claims;‖; and

(d)

after clause (117), the following clause shall be inserted, namely:–

‗(117A) ―virtual digital asset‖ shall have the same meaning as assigned to it

in clause (47A) of section 2 of the Income-tax Act, 1961 (Central Act 43

of 1961);‘.

Amendment of

section 10 of

Haryana Act 19 of

2017.

In section 10 of the principal Act,–

(a)

in clause (d) of sub-section (2), the words ―goods or‖shall be omitted; and

(b)

in clause (c) of sub-section (2A), the words ―goods or‖ shall be omitted.

Amendment of

section 16 of

Haryana Act 19 of

2017.

In sub-section (2) of section 16 of the principal Act,–

(a)

in the second proviso, for the words and sign ―added to his output tax liability,

along with interest thereon‖, the words and figures ―paid by him along with interest

payable under section 50‖ shall be substituted; and

(b)

in the third proviso, after the words ―made by him‖, the words ―to the supplier‖

shall be inserted.

Amendment of

section 17 of

Haryana Act 19 of

2017.

In section 17 of the principal Act,–

(a)

in sub-section (3), in the Explanation, for the words and figure ―except those

specified in paragraph 5 of the said Schedule‖, the following shall be substituted,

namely:–

―except,–

(i)

the value of activities or transactions specifiedin paragraph 5

of the said Schedule; and

(ii)

the value of such activities or transactions as may be

prescribed in respect of clause (a) of paragraph 8 of the said

Schedule.‖; and

(b)

after clause (f) of sub-section (5), the following clause shall be inserted, namely:–

―(fa) goods or services or both received by a taxable person, which are used or

intended to be used for activities relating to his obligations under corporate social

responsibility referred to in section 135 of the Companies Act, 2013 (Central Act

18 of 2013);‖.

Amendment of

section 23 of

Haryana Act 19 of

2017.

For sub-section (2) of section 23 of the principal Act, the following sub-section shall be

substituted and shall be deemed to have been substituted with effect from the 1^stday of July,

2017, namely:–

―(2) Notwithstanding anything to the contrary contained in sub-section (1) of

section 22 or section 24, the Government may, on the recommendations of the Council,

by notification, subject to such conditions and restrictions as may be specified therein,

specify the category of persons who may be exempted from obtaining registration under

this Act.‖.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

101

In section 24 of the principal Act,–

(a)

in clause (xi), the word ―and‖ occurring at the end, shall be omitted; and

(b)

after clause (xi), the following clause shall be inserted, namely:–

―(xia) every person supplying online money gaming from a place outside India to a

person in India; and‖.

Amendment of

section 24 of

Haryana Act 19

of 2017.

For sub-section (1) of section 30 of the principal Act, the following sub-section shall be

substituted, namely:–

―(1)

Subject to such conditions, as may be prescribed, any registered

person, whose registration is cancelled by the proper officer on his own motion, may

apply to such officer for revocation of cancellation of the registration in such manner,

within such time and subject to such conditions and restrictions, as may be prescribed.‖.

Amendment of

section 30 of

Haryana Act 19

of 2017.

After sub-section (4) of section 37 of the principal Act, the following sub-section shall be

added, namely:–

―(5)

A registered person shall not be allowed to furnish the details of outward

supplies under sub-section (1) for a tax period after the expiry of a period of three years

from the due date of furnishing the said details:

Provided that the Government may, on the recommendations of the Council,

by notification, subject to such conditions and restrictions as may be specified therein,

allow a registered person or a class of registered persons to furnish the details of outward

supplies for a tax period under sub-section (1), even after the expiry of the said period of

three years from the due date of furnishing the said details.‖.

Amendment of

section 37 of

Haryana Act 19

of 2017.

10.

After sub-section (10) of section 39 of the principal Act, the following sub-section shall be

added, namely:–

―(11) A registered person shall not be allowed to furnish a return for a tax period

after the expiry of a period of three years from the due date of furnishing the said return:

Provided that the Government may, on the recommendations of the

Council, by notification, subject to such conditions and restrictions as may be specified

therein, allow a registered person or a class of registered persons to furnish the return for a

tax period, even after the expiry of the said period of three years from the due date of

furnishing the said return.‖.

Amendment of

section 39 of

Haryana Act 19

of 2017.

11.

Section 44 of the principal Act shall be re-numbered as sub-section (1) thereof and after

sub-section (1) so re-numbered, the following sub-section shall be added, namely:–

―(2)

A registered person shall not be allowed to furnish an annual return under

sub-section (1) for a financial year after the expiry of a period of three years from the due

date of furnishing the said annual return:

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

notification, and subject to such conditions and restrictions as may be specified therein,

allow a registered person or a class of registered persons to furnish an annual return for a

financial year under sub-section (1), even after the expiry of the said period of three years

from the due date of furnishing the said annual return.‖.

Amendment of

section 44 of

Haryana Act 19

of 2017.

12.

After sub-section (14) of section 52 of the principal Act, the following sub-section shall be

added, namely:–

―(15) The operator shall not be allowed to furnish a statement under

sub-section (4) after the expiry of a period of three years from the due date of furnishing

the said statement:

Provided that the Government may, on the recommendations of the Council,

by notification, subject to such conditions and restrictions as may be specified therein,

allow an operator or a class of operators to furnish a statement under sub-section (4), even

after the expiry of the said period of three years from the due date of furnishing the said

statement.‖.

Amendment of

section 52 of

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

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Amendment of

section 54 of

Haryana Act 19

of 2017.

13.

In sub-section (6) of section 54 of the principal Act, the words and sign ―excluding the

amount of input tax credit provisionally accepted,‖ shall be omitted.

Amendment of

section 56 of

Haryana Act 19

of 2017.

14.

In section 56 of the principal Act, for the words ―from the date immediately after the

expiry of sixty days from the date of receipt of application under the said sub-section till the date

of refund of such tax‖, the words and sign ―for the period of delay beyond sixty days from the

date of receipt of such application till the date of refund of such tax, to be computed in such

manner and subject to such conditions and restrictions, as may be prescribed‖ shall be

substituted.

Amendment of

section 62 of

Haryana Act 19

of 2017.

15.

In sub-section (2) of section 62 of the principal Act,–

(a)

for the words ―thirty days‖, the words ―sixty days‖ shall be substituted;

(b)

for the sign ―.‖ existing at the end, the sign ―:‖ shall be substituted; and

(c)

the following proviso shall be added, namely:–

―Provided that where the registered person fails to furnish a valid return

within sixty days of the service of the assessment order under sub-section (1), he

may furnish the same within a further period of sixty days on payment of an

additional late fee of one hundred rupees for each day of delay beyond sixty days

of the service of the said assessment order and in case he furnishes valid return

within such extended period, the said assessment order shall be deemed to have

been withdrawn, but the liability to pay interest under sub-section (1) of section 50

or to pay late fee under section 47 shall continue.‖.

Substitution of

section 109 of

Haryana Act 19

of 2017.

16.

For section 109 of the principal Act, the following section shall be substituted, namely:–

―109. Constitution of Appellate Tribunal and Benches thereof.- Subject to the

provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the

Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be the Appellate

Tribunal for hearing appeals against the orders passed by the Appellate Authority or the

Revisional Authority under this Act.‖.

Omission of

section 110 of

Haryana Act 19

of 2017.

17.

Section 110 of the principal Act shall be omitted.

Omission of

section 114 of

Haryana Act 19

of 2017.

18.

Section 114 of the principal Act shall be omitted.

Amendment of

section 117 of

Haryana Act 19

of 2017.

19.

In section 117 of the principal Act,–

(a)

in sub-section (1), for the words ―State Bench or Area Benches‖, the words ―State

Benches‖ shall be substituted; and

(b)

in sub-section (5), in clauses (a) and (b), for the words ―State Bench or Area

Benches‖, the words ―State Benches‖ shall be substituted.

Amendment of

section 118 of

Haryana Act 19

of 2017.

20.

In clause (a) of sub-section (1) of section 118 of the principal Act, for the words ―National

Bench or Regional Benches‖, the words ―Principal Bench‖ shall be substituted.

Amendment of

section 119 of

Haryana Act 19

of 2017.

21.

In section 119 of the principal Act,–

(a)

for the words ―National or Regional Benches‖, the words ―Principal Bench‖ shall

be substituted; and

(b)

for the words ―State Bench or Area Benches‖, the words ―State Benches‖ shall be

substituted.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

103

22.

After sub-section (1A) of section 122 of the principal Act, the following sub-section shall

be inserted, namely:–

―(1B) Any electronic commerce operator who-

(i)

allows a supply of goods or services or both through it by an unregistered

person other than a person exempted from registration by a notification

issued under this Act to make such supply;

(ii)

allows an inter-State supply of goods or services or both through it by a

person who is not eligible to make such inter-State supply; or

(iii)

fails to furnish the correct details in the statement to be furnished under

sub-section (4) of section 52 of any outward supply of goods effected

through it by a person exempted from obtaining registration under this Act,

shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of

tax involved had such supply been made by a registered person other than a person paying tax

under section 10, whichever is higher.‖.

Amendment of

section 122 of

Haryana Act 19

of 2017.

23.

In sub-section (1) of section 132 of the principal Act,–

(a)

clauses (g), (j) and (k) shall be omitted;

(b)

in clause (l), for the words, brackets and letters ―clauses (a) to (k)‖, the words,

brackets and letters ―clauses (a) to (f) and clauses (h) and (i)‖ shall be substituted;

(c)

in clause (iii), for the words ―any other offence‖, the words, brackets and letter ―an

offence specified in clause (b),‖ shall be substituted; and

(d)

in clause (iv), the words, brackets and letters ―or clause (g) or clause (j)‖ shall be

omitted.

Amendment of

section 132 of

Haryana Act 19

of 2017.

24.

In section 138 of the principal Act,–

(a)

in sub-section (1), in the first proviso,-

(i)

for clause (a), the following clause shall be substituted, namely:–

―(a) a person who has been allowed to compound once in respect of any

of the offences specified in clauses (a) to (f), (h), (i) and (l) of

sub-section (1) of section 132;‖;

(ii)

clause (b) shall be omitted;

(iii)

for clause (c), the following clause shall be substituted, namely:–

―(c) a person who has been accused of committing an offence under

clause (b) of sub-section (1) of section 132;‖;

(iv)

clause (e) shall be omitted; and

(b)

in sub-section (2), for the words and signs ―ten thousand rupees or fifty percent of

the tax involved, whichever is higher, and the maximum amount not being less

than thirty thousand rupees or one hundred and fifty percent of the tax, whichever

is higher‖, the words and sign ―twenty-five percent of the tax involved and the

maximum amount not being more than one hundred percent of the tax involved‖

shall be substituted.

Amendment of

section 138 of

Haryana Act 19

of 2017.

25.

After section 158 of the principal Act, the following section shall be inserted, namely:–

―158A. Consent based sharing of information furnished by taxable person.– (1)

Notwithstanding anything contained in sections 133, 152 and 158, the following details

furnished by a registered person may, subject to the provisions of sub-section (2), and on

the recommendations of the Council, be shared by the common portal with such other

systems, as may be notified by the Government, in such manner and subject to such

conditions, as may be prescribed, namely:–

(a)

particulars furnished in the application for registration under section 25 or in the

return filed under section 39 or under section 44;

Insertion of

section 158A of

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 15, 2023 (BHDR. 24, 1945 SAKA)

104

(b)

the particulars uploaded on the common portal for preparation of invoice, the

details of outward supplies furnished under section 37 and the particulars uploaded

on the common portal for generation of documents under section 68;

(c)

such other details, as may be prescribed.

(2)

For the purposes of sharing details under sub-section (1), the consent shall be

obtained, of –

(a)

the supplier, in respect of details furnished under clauses (a), (b) and (c) of

sub-section (1); and

(b)

the recipient, in respect of details furnished under clause (b) of sub-section (1), and

under clause (c) of sub-section (1) only where such details include identity

information of the recipient,

in such form and manner as may be prescribed.

(3)

Notwithstanding anything contained in any law for the time being in force, no

action shall lie against the Government or the common portal with respect to any

liability arising consequent to information shared under this section and there shall

be no impact on the liability to pay tax on the relevant supply or as per the relevant

return.‖.

Amendment of

Schedule III to

Haryana Act 19

of 2017 and

retrospective

exemption to

certain activities

and transactions.

26.

In Schedule III to the principal Act,–

(a)

in paragraph 6, for the words and sign ―lottery, betting and gambling‖, the words

―specified actionable claims‖ shall be substituted;

(b)

(i)

paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide

section 31 of the Haryana Act 25 of 2018) shall be deemed to have been

inserted therein with effect from the 1^st day of July, 2017;

(ii)

no refund shall be made of all the tax which has been collected, but which

would not have been so collected, had clause (i) been in force at all material

times.

Transitory

provision.

27.

The amendments made under this Act shall be without prejudice to provisions of any other

law for the time being in force, providing for prohibiting, restricting or regulating betting, casino,

gambling, horse racing, lottery or online gaming.

NARENDER SURA,

Acting L.R./Additional Legal Remembrancer and

Special Secretary to Government, Haryana,

Law and Legislative Department.

10596—L.R.—H.G.P., Pkl.