(3633)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 188-2023/Ext.] CHANDIGARH, FRIDAY, OCTOBER 27, 2023 (KARTIKA 5, 1945 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 27 vDrwcj] 2023

la[;k 65@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 164 }kjk iznRr

'kfDr;ksa dk iz;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~%&

1-

¼1½

;s fu;e gfj;k.kk eky vkSj lsok dj ¼r`rh; la’kks/ku½ fu;e] 2023 dgs tk ldrs gSaA

¼2½

bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s jkti= esa buds izdk’ku dh frfFk ls ykxw gksaxsA

2-

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~ mDr fu;e dgk x;k gS½ esa] fu;e 23 esa]

mifu;e ¼1½ esa] izFke vDrwcj] 2023 ls&

¼d½ "jftLVªhdj.k ds jn~ndj.k ds vkns'k dh rkehy dh rkjh[k ls rhl fnol dh vof/k ds Hkhrj ;k ,slh

vof/k ds Hkhrj] tks /kkjk 30 dh mi&/kkjk ¼1½ ds ijUrqd ds v/khu micaf/kr 'kfDr;ksa dk iz;ksx djrs gq,

vij vk;qDr ;k la;qDr vk;qDr ;k vk;qDr] tSlh Hkh fLFkfr gks] }kjk foLrkfjr dh tk," 'kCnksa] vadksa]

dks"Bdksa rFkk fpg~uksa ds LFkku ij] "jftLVªhdj.k ds jn~ndj.k ds vkns'k dh rkehy dh frfFk ls uCcs fnu

dh vof/k ds Hkhrj" 'kCn izfrLFkkfir fd, tk,axsA ;

¼[k½ izFke ijarqd esa] "ijUrq" 'kCn ds LFkku ij] fuEufyf[kr 'kCn rFkk fpg~u izfrFkkfir fd, tk,axs] vFkkZr~%&

"ijUrq vk;qDr ;k bl fufer ml }kjk izkf/kd`r fdlh vf/kdkjh] tks vij vk;qDr ;k la;qDr

vk;qDr] tSlh Hkh fLFkfr gks] dh inoh ls uhps dk u gks] }kjk n’kkZ, x, i;kZIr dkj.k vkSj vfHkfyf[kr fd,

tkus okys dkj.kksa ls ,slh vof/k dks ,d lkS vLlh fnu ls vuf/kd fdlh vfrfjDr vof/k ds fy, c<k;k

tk ldrk gS %

ijUrq ;g vkSj fd";

¼x½

f}rh; ijUrqd esa] "ijUrq ;g vkSj" 'kCnksa ds LFkku ij] "ijUrq ;g Hkh" 'kCn izfrFkkfir fd, tk,axsA

3-

mDr fu;eksa esa] fu;e 43 esa] mifu;e ¼5½ ds i'pkr~] O;k[;k 2 ds i'pkr~] izFke vDVwcj 2023 ls fuEufyf[kr

O;k[;k j[kh tk,xh] vFkkZr~:&

"O;k[;k 3-& fu;e 42 vkSj bl fu;e ds ç;kstu ds fy,] vf/kfu;e dh vuqlwph III ds iSjk 8 ds mi&iSjk ¼d½ esa

mfYyf[kr ,sls fØ;kdykiksa ;k laO;ogkjksa] ftUgsa vf/kfu;e dh /kkjk 17 dh mi&/kkjk ¼3½ dh O;k[;k ds [kaM ¼[k½

ds v/khu NwV&çkIr iznk;ksa ds ewY; esa lfEefyr fd;k tkuk visf{kr gS] dk ewY; varZjk"Vªh; foeuiRruksa ij

vkxeu VfeZuy ij vkus okys ;kf=;ksa ds fy, fu%'kqYd nqdkuksa ls ekyksa dh iznk; dk ewY; gksxkA"A

3634

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

4-

mDr fu;eksa esa] fu;e 64 esa] izFke vDVwcj] 2023 ls "Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa fdlh O;fDr dks

v‚uykbu lwpuk vkSj MkVkcsl igqap ;k iqu: çkfIr lsok,a çnku djus okyk jftLVªhd`r O;fDr ls fHkUu jftLVªh—r çR;sd

O;fDr" 'kCnksa ds LFkku ij] "Hkkjr ls ckgj fdlh LFkku ls ,dh—r eky vkSj lsok dj v/khfu;e] 2017 ¼2017 dk dsanzh;

vf/kfu;e 13½ dh /kkjk 14 esa fufnZ"V xSj&djk/ks; v‚uykbu çkIrdrkZ dks ;k fdlh jftLVªh—r O;fDr dks v‚uykbu

lwpuk vkSj MkVkcsl igqap ;k iqu: çkfIr lsok,a çnku djus okyk çR;sd jftLVªh—r O;fDr" 'kCn] vad rFkk dks"Bd

izfrLFkkfir fd, tk,axsA

5-

mDr fu;eksa esa] fu;e 67 esa] mifu;e ¼2½ esa] izFke vDrwcj] 2023 ls Þmi&fu;e ¼1½ ds v/khu vkijsVj }kjk çLrqr

C;kSjsß 'kCnksa] dks"Bdksa vkSj vad ds LFkku ij] Þmi&fu;e ¼1½ ds v/khu çpkyd }kjk çLrqr fd, x, /kkjk 52 dh mi&/kkjk ¼1½

ds v/khu lzksr ij lax`ghr dj ds C;kSjsß 'kCn] dks"Bd vkSj vad izfrLFkkfir fd, tk,axsA

6-

mDr fu;eksa esa] fu;e 94 dks izFke vDrwcj] 2023 ls mi&fu;e ¼1½ ds :i esa iqu%la[;kafdr fd;k tk,xk vkSj bl

çdkj iqu% la[;kafdr mi&fu;e ds i'pkr~] fuEufyf[kr mi&fu;e j[kk tk,xk] vFkkZr~:&

Þ¼2½ fuEufyf[kr vof/k;ka] mi&fu;e ¼1½ ds v/khu foyac dh vof/k esa 'kkfey ugha dh tk,xh] vFkkZr~:&

¼d½ fu;e 92 ds mi&fu;e ¼3½ ds v/khu ç:i th,lVh vkj,QMh&08 esa uksfVl dh çkfIr ls iaæg fnu

ls vkxs dh dksbZ le; vof/k] tks vkosnd&

¼i½

ç:i th,lVh vkj,QMh&09 esa mRrj çLrqr djus esa ysrk gS( ;k

¼ii½

vfrfjDr nLrkost ;k mRrj izLrqr djus esa ysrk gS(

vkSj

¼[k½

vkosnd }kjk ml cSad [kkrs] ftlesa çfrnk; tek fd;k tkuk gS] ds lgh C;kSjs çLrqr djus ds fy,

;k bl çdkj çLrqr cSad [kkrs ds C;kSjksa ds fof/kekU;dj.k ds fy, yh xbZ dksbZ le; vof/k] tgka

vkosnd }kjk çLrqr cSad [kkrs esa Loh—r çfrnk; dh jkf’k tek ugha gks ldrhAßA

7-

mDr fu;eksa esa] fu;e 162 esa] izFke vDrwcj] 2023 ls]&

¼d½ mi&fu;e ¼3½ esa] "mlds le{k dk;Zokfg;ksa esa lg;ksx fd;k gS vkSj" 'kCnksa dk yksi dj fn;k tk,xk(

¼[k½ mi&fu;e ¼3½ ds i'pkr~] fuEufyf[kr mi&fu;e j[kk tk,xk] vFkkZr~: &

"¼3d½ vk;qDr] uhps nh xbZ lkj.kh ds vuqlkj mi&fu;e ¼3½ ds v/khu iz’keu jkf’k vo/kkfjr djsxk:&

Lkkj.kh

Øe

la[;k

vijk/k

iz’keu jkf’k ;fn vijk/k /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼d½ ds v/khu

naMuh; gS

iz’keu jkf’k ;fn vijk/k

/kkjk 132 dh mi&/kkjk ¼1½ ds

[kaM ¼[k½ ds v/khu naMuh; gS

¼1½

¼2½

¼3½

¼4½

1-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼d½

esa fofufnZ"V vijk/k

vioafpr dj dh jkf’k ;k xyr :i ls

çkIr ;k mi;ksx dh xbZ buiqV dj

çR;; dh jkf’k ;k xyr :i ls fy,

x, çfrnk; dh jkf’k ds ipgÙkj çfr'kr

rd] ,sls vioafpr dj dh jkf’k ;k

xyr :i ls çkIr ;k mi;ksx dh xbZ

buiqV dj çR;; dh jkf’k ;k xyr :i

ls fy, x, çfrnk; dh jkf’k ds U;wure

ipkl çfr'kr ds v/;/khuA

vioafpr dj dh jkf’k ;k xyr

:i ls çkIr ;k mi;ksx dh xbZ

buiqV dj çR;; dh jkf’k ;k

xyr :i ls fy, x, çfrnk;

dh jkf’k ds lkB çfr'kr rd]

,sls vioafpr dj dh jkf’k ;k

xyr :i ls çkIr ;k mi;ksx

dh xbZ buiqV dj çR;; dh

jkf’k ;k xyr :i ls fy,

x, çfrnk; dh jkf’k ds

U;wure pkyhl çfr'kr ds

v/;/khuA

2-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼x½

esa fofufnZ"V vijk/k

3-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼?k½

esa fofufnZ"V vijk/k

4-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼³½

esa fofufnZ"V vijk/k

5-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼p½

esa fofufnZ"V vijk/k

vioafpr dj ds iPphl çfr'kr ds

lerqY; jkf’kA

vioafpr

dj

ds

iPphl

çfr'kr ds lerqY; jkf’kA

6-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼t½

esa fofufnZ"V vijk/k

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3635

Øe

la[;k

vijk/k

iz’keu jkf’k ;fn vijk/k /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼d½ ds v/khu

naMuh; gS

iz’keu jkf’k ;fn vijk/k

/kkjk 132 dh mi&/kkjk ¼1½ ds

[kaM ¼[k½ ds v/khu naMuh; gS

¼1½

¼2½

¼3½

¼4½

7-

vf/kfu;e dh /kkjk 132 dh

mi/kkjk ¼1½ ds [kaM ¼>½ esa

fofufnZ"V vijk/k

8-

vf/kfu;e dh /kkjk 132 dh

mi&/kkjk ¼1½ ds [kaM ¼d½]

[kaM ¼x½ ls [kaM ¼p½ vkSj

[kaM [kaM ¼t½ vkSj ¼>½ esa

mfYyf[kr vijk/k djus dk

ç;kl ;k vijk/k djus ds

fy, nq"çsj.k

vioafpr dj dh ,slh jkf’k ;k xyr

:i ls çkIr ;k mi;ksx dh xbZ buiqV

dj çR;; dh jkf’k ;k xyr :i ls

fy, x, çfrnk; dh jkf’k ds iPphl

çfr'kr ds lerqY; jkf’kA

vioafpr dj dh ,slh jkf’k ;k

xyr :i ls çkIr ;k mi;ksx

dh xbZ buiqV dj çR;; dh

jkf’k ;k xyr :i ls fy, x,

çfrnk; dh jkf’k ds iPphl

çfr'kr ds lerqY; jkf’k %

ijarq tgka O;fDr }kjk fd;k x;k vijk/k mijksDr lkj.kh esa fofufnZ"V ,d ls vf/kd çoxZ ds v/khu vkrk gS

rks ,sls ekeys esa iz’keu jkf’k] ml vijk/k ds fy, vo/kkfjr jkf’k gksxh] ftlds fy, mPprj iz’keu jkf’k fofgr

dh xbZ gSAßA

8-

mDr fu;eksa esa] fu;e 162 ds i'pkr~] izFke vDVwcj] 2023 ls fuEufyf[kr fu;e tksM+k tk,xk] vFkkZr~:&

Þ163- lwpuk dk lgefr vk/kkfjr lk>kdj.k-& ¼1½ tgka dksbZ jftLVªh—r O;fDr /kkjk 158d dh mi&/kkjk ¼1½ esa

fufnZ"V iz.kkyh ¼ftls] blesa] blds i’pkr~ Þvuqjks/k iz.kkyhß ds :i esa fufnZ"V fd;k x;k gS½ ds lkFk &

¼d½ le;&le; ij ;Fkk la'kksf/kr ç:i th,lVh vkjbZth&01;

¼[k½ dfri; dj vof/k;ksa ds fy, ç:i th,lVhvkj&3[k esa fooj.kh(

¼x½ le;&le; ij ;Fkk la'kksf/kr] mlds }kjk tkjh chtdksa] ukes uksV vkSj teki= ls lacaf/kr dfri;

dj vof/k;ksa ds fy, ç:i th,lVhvkj&1 esa] izLrqr dh xbZ lwpuk lk>k djus dk fodYi pqurk gS rks

vuqjks/k iz.kkyh ,slh lwpuk lk>k djus ds fy, mDr jftLVªh—r O;fDr dh lgefr izkIr djsxh vkSj

lkekU; iksVZy ij dj vof/k C;kSjksa] tgka ykxw gks] lfgr lgefr lalwfpr djsxhA

¼2½ jftLVªh—r O;fDr mi&fu;e ¼1½ ds [kaM ¼x½ ds v/khu tkudkjh lk>k djus ds fy, mu lHkh izkIrdrkZvksa]

ftUgsa mlus mDr dj vof/k ds nkSjku chtd] teki= vkSj ukes uksV tkjh fd, gSa] dh lgefr izkIr djus ds ckn vuqjks/k

iz.kkyh ds lkFk ,slh lwpuk lk>k djus ds fy, lgefr nsxk vkSj tgka og viuh lgefr iznku djrk gS] ogka ,sls

çkIrdrkZvksa dh lgefr çkIr dh xbZ le>h tk,xhA

¼3½ lkekU; iksVZy]&

¼d½ mDr jftLVªh—r O;fDr dh lgefr( vkSj

¼[k½ dj vof/k;ksa ;k çkIrdrkZvksa ds C;kSjs] tSlh Hkh fLFkfr gks] ftuds laca/k esa lwpuk visf{kr gS]

mDr iz.kkyh ls izkIr gksus ij vuqjks/k iz.kkyh ds lkFk mi&fu;e ¼1½ esa fufnZ"V lwpuk dks lalwfpr

djsxkAßA

9-

mDr fu;eksa esa] ç:i th,lVhvkj&5d esa] izFke vDVwcj] 2023 ls]&

¼i½

'kh"kZ esa] "v‚uykbu tkudkjh vkSj MkVk csl vfHkxeu dk çnk; ;k Hkkjr esa vkSj djk/ks; O;fDr ls Hkkjr ls

ckgj vofLFkr O;fDr }kjk iqu% çkfIr lsokvksa ds C;kSjs "'kCnksa ds LFkku ij]" Hkkjr ls ckgj fLFkr fdlh

O;fDr }kjk xSj djk/ks; v‚uykbu çkIrdrkZ ¼,dh—r eky vkSj lsok dj vf/kfu;e] 2017 esa ;Fkk ifjHkkf"kr½

vkSj Hkkjr esa jftLVªh—r O;fDr;ksa dks v‚uykbu lwpuk vkSj MkVk csl igqap ;k iqu% çkfIr lsokvksa dh iznk;

ds C;kSjs" 'kCn] dks"Bd vkSj vad izfrLFkkfir fd, tk,axs ;

¼ii½ Øe la[;k 4 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

izfrLFkkfir dh tk,axh] vFkkZr~ :&&

Þ4- vof/k: ekl ---------------- o"kZ -----------------

4¼d½ ,vkj,u :

4¼[k½ ,vkj,u dh frfFk : -----------------A";

¼iii½ Øe la[;k 5 esa] "miHkksDrkvksa" 'kCn ds LFkku ij] "xSj&djk/ks; v‚uykbu çkIrdrkZ" 'kCn izfrLFkkfir fd,

tk,axs;

3636

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

¼iv½ Øe la[;k 5d esa] "O;fDr;ksa" 'kCn ds LFkku ij] "v‚uykbu çkIrdrkZ" 'kCn izfrLFkkfir fd, tk,axs ;

¼v½ Øe la[;k 5d vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~ :&&

Þ5[k- xSj djk/ks; v‚uykbu çkIrdrkZ ls vU;Fkk] Hkkjr esa jftLVªh—r O;fDr;ksa dks fd, x, djk/ks; tkod

iznk;] ftl ij mDr jftLVªh—r O;fDr;ksa }kjk fjolZ izHkkj ds vk/kkj ij dj dk Hkqxrku fd;k tkuk gSA

¼jkf’k #i, esa½s

th,lVhvkbZ,u

djk/ks; ewY;

1

5x- xSj&djk/ks; v‚uykbu çkIrdrkZ ls vU;Fkk] Hkkjr esa jftLVªh—r O;fDr;ksa dks dh xbZ djk/ks; tkod

iznk; esa la'kks/ku] ftl ij mDr jftLVªh—r O;fDr;ksa }kjk fjolZ izHkkj ds vk/kkj ij dj dk Hkqxrku fd;k

tkuk gSA

¼jkf’k #i, esa½

ekl

ewy th,lVhvkbZ,u

iqujhf{kr th,lVvkbZ ,u

djk/ks; ewY;

1

2

3

4

Þ;

10- mDr fu;eksa esa] ç:i th,lVhvkj&8 esa] izFke vDVwcj] 2023 ls]&

¼d½ Øe la[;k 3 rFkk mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~ %&

Þ3-1- vjftLVªh—r iznk;drkZvksa }kjk bZ&okf.kT; izpkyd ds ek/;e ls fd, x, iznk; dk fooj.k

iznk;drkZ dk

ukekadu la[;k

fd, x, iznk; dk ldy ewY;

ykSVk, x, iznk; dk ewY; iznk; dk 'kq) ewY;

1

2

3

4

Þ;

¼[k½ Øe la[;k 4 rFkk mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~ %&&

Þ4-1- vjftLVªh—r iznk;drkZvksa }kjk bZ&okf.kT; izpkyd ds ek/;e ls fd, x, iznk; dk fooj.k esa la'kks/ku

ewy fooj.k

la’kksf/kr fooj.k

ekl

iznk;drkZ dh

ukekadu la[;k

iznk;drkZ dh

ukekadu la[;k

fd, x, iznk;

dk ldy ewY;

yksVk, x,

iznk; dk ewY;

iznk; dk 'kq)

ewY;

1

2

3

4

5

6Þ

nsfoanj flag dY;ku]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3637

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 27th October, 2023

No. 65/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.

(1)

These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2023.

(2)

Save as otherwise provided in these rules, they shall come into force on the date of their publication in

the Official Gazette.

2.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter for the said rules, in rule 23, in sub-rule (1),

with effect from the 1st day of October, 2023,–

(a)

for the part beginning with the words “within a period of thirty days” and ending with the words

and figures “section 30”, the words “within a period of ninety days from the date of the service of the

order of cancellation of registration” shall be substituted;

(b)

in the first proviso, for the words “Provided that”, the following words and signs shall be

substituted, namely: –

“Provided that such period may, on sufficient cause being shown, and for reasons to be

recorded in writing, be extended by the Commissioner or an officer authorised by him in this

behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may

be, for a further period not exceeding one hundred and eighty days:

Provided further that”;

(c)

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

substituted.

3.

In the said rules, in rule 43, after sub-rule (5), – after Explanation 2, with effect from the 1st day of October, 2023,

the following Explanation shall be inserted, namely:-

“Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in

sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of

exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the

value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming

passengers.”.

4.

In the said rules, in rule 64, with effect from the 1st day of October, 2023, for the words “person in India other

than”, the words “non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax

Act, 2017 (Central Act 13 of 2017) or to” shall be substituted.

5.

In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for the portion

beginning with the words “The details” and ending with the words “suppliers”, the words “The details of tax collected

at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available

electronically to each of the registered suppliers” shall be substituted.

6.

In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule (1)

and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-

“(2) The following periods shall not be included in the period of delay under sub- rule (1), namely:-

(a)

any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under

sub-rule (3) of rule 92, that the applicant takes to-

(i)

furnish a reply in FORM GST RFD-09, or

(ii)

submit additional documents or reply;

and

(b)

any period of time taken either by the applicant for furnishing the correct details of the bank

account to which the refund is to be credited or for validating the details of the bank account so

furnished, where the amount of refund sanctioned could not be credited to the bank account

furnished by the applicant.”.

3638

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

7.

In the said rules, in rule 162, with effect from the 1st day of October, 2023, –

(a)

in sub-rule (3), the words “has cooperated in the proceedings before him and” shall be omitted;

(b)

after sub-rule (3), the following sub-rule shall be inserted, namely:-

“(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:-

TABLE

Serial

Number

Offence

Compounding

amount

if

offence is punishable under

clause (i) of sub- section (1)

of section 132

Compounding

amount

if

offence is punishable under

clause (ii) of sub- section (1)

of section 132

(1)

(2)

(3)

(4)

1

Offence specified in clause (a) of

sub-section (1) of section 132 of

the Act

Up to seventy-five per cent of

the amount of tax evaded or

the amount of input tax credit

wrongly availed or utilised or

the amount of refund wrongly

taken, subject to minimum of

fifty per cent of such amount

of tax evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount of refund wrongly

taken.

Up to sixty per cent of the

amount of tax evaded or the

amount of input tax credit

wrongly availed or utilised or

the amount of refund wrongly

taken, subject to minimum of

forty per cent of such amount

of tax evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount of refund wrongly

taken.

2

Offence specified in clause (c) of

sub-section (1) of section 132 of

the Act

3

Offence specified in clause (d) of

sub-section (1) of section 132 of

the Act

4

Offence specified in clause (e) of

sub-section (1) of section 132 of

the Act

5

Offence specified in clause (f) of

sub-section (1) of section 132 of

the Act

Amount equivalent to

twenty-five per cent of tax

evaded.

Amount equivalent to

twenty-five per cent of tax

evaded.

6

Offence specified in clause (h) of

sub-section (1) of section 132 of

the Act

7

Offence specified in clause (i)

of sub-section (1) of section 132

of the Act

8

Attempt to commit the offences or

abets the commission of offences

mentioned in clauses (a), (c) to

(f) and clauses (h) and (i) of sub-

section (1) of section 132 of the

Act

Amount equivalent to

twenty-five per cent of such

amount of tax evaded or the

amount of input tax credit

wrongly availed or utilised or

the amount of refund wrongly

taken.

Amount equivalent to

twenty-five per cent of such

amount of tax evaded or the

amount of input tax credit

wrongly availed or utilised or

the amount of refund wrongly

taken.

Provided that where the offence committed by the person falls under more than one category specified

in the Table above, the compounding amount, in such case, shall be the amount determined for the offence for

which higher compounding amount has been prescribed.”.

8.

In the said Rules, after rule 162, with effect from the 1st day of October, 2023, the following rule, shall

be added, namely:-

“163. Consent based sharing of information.- (1) Where a registered person opts to share the information

furnished in—

(a)

FORM GST REG-01 as amended from time to time;

(b)

return in FORM GSTR-3B for certain tax periods;

(c)

FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by

him, as amended from time to time,

with a system referred to in sub-section (1) of section 158A (hereinafter referred to as “requesting system”),

the requesting system shall obtain the consent of the said registered person for sharing of such information and

shall communicate the consent along with the details of the tax periods, where applicable, to the common

portal.

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3639

(2)

The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1)

only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit

notes during the said tax periods, for sharing such information with the requesting system and where he provides his

consent, the consent of such recipients shall be deemed to have been obtained.

(3)

The common portal shall communicate the information referred to in sub-rule (1) with the requesting

system on receipt from the said system-

(a)

the consent of the said registered person, and

(b)

the details of the tax periods or the recipients, as the case may be, in respect of which the

information is required.”.

9.

In the said rules, in FORM GSTR-5A, with effect from 1^st day of October, 2023;–

(i)

in the heading, for the words “persons in India”, the words, brackets and figure “online recipient (as

defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India” shall

be substituted;

(ii)

for serial number 4 and the entries relating thereto, the following serial number and entries shall be

substituted, namely:-

“4. Period: Month - Year

– 4(a) ARN:

4(b) Date of ARN:”;

(iii)

in serial number 5, for the word “consumers”, the words “non-taxable online recipient” shall be

substituted;

(iv)

in serial number 5A, for the word “persons”, the words “online recipient” shall be substituted;

(v)

after serial number 5A and the entries relating thereto, the following serial numbers and entries shall be

inserted, namely:

“5B. Taxable outward supplies made to registered persons in India, other than non-taxable

online recipient, on which tax is to be paid by the said registered persons on reverse charge basis

(Amount in Rupees)

GSTIN

Taxable Value

1

2

5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-

taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge

basis

(Amount in Rupees)

Month

Original

GSTIN

Revised GSTIN

Taxable value

1

2

3

4

”;

10.

In the said rules, in FORM GSTR-8, with effect from the 1st day of October, 2023,-

(a)

after serial number 3 and the entries relating thereto, the following serial number and entries, shall be

inserted, namely;-

3640

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

“3.1. Details of supplies made through e-commerce operator by un- registered suppliers

Enrolment no. of

supplier

Gross value of supplies made Value of supplies

returned

Net value of the supplies

1

2

3

4

”;

(b)

after serial number 4 and the entries relating thereto, the following serial number and entries , shall be

inserted, namely;-

“4.1. Amendments to details of supplies made through e-commerce operator by

unregistered suppliers

Original details

Revised details

Month

Enrolment no.

of

supplier

Enrolment no.

of

supplier

Gross value

of supplies

made

Value of

supply

returned

Net value of the

supplies

1

2

3

4

5

6

”.

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10675—C.S.—H.G.P., Pkl.