(3787)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 199-2023/Ext.] CHANDIGARH, WEDNESDAY, NOVEMBER 15, 2023 (KARTIKA 24, 1945 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 15 uoEcj] 2023

la[;k 68@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 ¼ikapoka la’kks/ku½ fu;e] 2023 dgs tk ldrs gSaA

¼2½ ;s fu;e 26 vDrwcj] 2023 ls ykxw gq, le>s tk,axsA

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 28 dks

mlds 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 mi&fu;e ¼1½ varfoZ"V fdlh ckr ds gksrs gq, Hkh] fdlh iznk;drkZ }kjk fdlh çkfIrdrkZ] tks ,d lacaèk

O;fDr gS] dks mDr çkfIrdrkZ dh vksj ls fdlh cSaddkjh daiuh ;k foÙkh; laLFkk dks dkjiksjsV xkjaVh çnku djds

dh xbZ lsokvksa ds iznk; dk ewY;] ,slh çLrkfor xkjaVh ;k okLrfod çfrQy] tks Hkh vfèkd gks] dh jkf’k dk ,d

çfr'kr gksuk le>k tk,xkAßA

3-

mDr fu;eksa esa] fu;e 142 esa] mi&fu;e ¼3½ esa] Þç:i th,lVh Mhvkjlh&05 esa vkns'kß 'kCnksa vkSj vadksa ds LFkku

ij] Þç:i th,lVh Mhvkjlh&05 esa lwpukß 'kCn vkSj vad izfrLFkkfir fd, tk,axsA

4-

mDr fu;eksa esa] fu;e 159 esa] mi&fu;e ¼2½ esa] Þtks dsoy vk;qDr ds bl fufeÙk fyf[kr vuqns'kksa ijß 'kCnksa ds

i'pkr~] Þ;k mi&fu;e ¼1½ ds vèkhu vkns'k tkjh fd, tkus dh frfFk ls ,d o"kZ dh vofèk ds volku ij] tks Hkh igys

gksß 'kCn j[ks tk,axsA

5-

mDr fu;eksa esas] ç:i th,lVh vkjbZth&01 esa] Hkkx&[k esa] Øe la[;k 2 esa] [kaM ¼xiv½ ds i'pkr~] fuEufyf[kr

[kaM j[kk tk,xk] vFkkZr~%&

Þ¼ xivd½ ,d O;fDr daiuhß A

6-

mDr fu;eksa esa] ç:i th,lVh vkjbZth&08 ds LFkku ij] fuEufyf[kr ç:i izfrLFkkfir fd;k tk,xk] vFkkZr~%&

3788

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

Þç:i th,lVh vkbZth&08

[nsf[k, fu;e 12¼3½]

lanHkZ la[;k

frfFk :

Jheku~

uke:

irk:

vkosnu lanHkZ la[;k ¼,vkj,u½

frfFk:

lzksr ij dj dVkSrhdrkZ ;k lzksr ij dj laxzgdrkZ ds :i esa jftLVªhdj.k jn~n djus dk vkns'k

;g] vfèkfu;e ds vèkhu jftLVªhdj.k jn~n djus ds fy, fuEufyf[kr dkj.kksa ls i=@esy frfFk …………………… }kjk

fd, x, vuqjksèk ds lanHkZ esa gS] vFkkZr~%&

(i.)

(ii-)

vèkksgLrk{kjh dh jk; gS fd jftLVªhdj.k jn~n djus dh çHkkoh frfFk <<fnu@ekl@o"kZ>> gSA

2- vkidks yafcr fooj.kh rqjar çLrqr djuh gksxhA

3- —i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost+ ns[ksaA

4- ;g è;ku fn;k tk, fd jftLVªhdj.k jn~n djus ls bl vfèkfu;e ds vèkhu dj vkSj vU; 'kksè;ksa dk Hkqxrku djus ;k

jn~n djus dh frfFk ls igys fdlh Hkh vofèk ds fy, bl vfèkfu;e ;k blds vèkhu cuk, x, fu;eksa ds vèkhu fdlh

Hkh ckè;rk dk fuoZgu djus dk nkf;Ro çHkkfor ugha gksxk] pkgs ,sls dj vkSj vU; 'kksè; jn~ndj.k dh frfFk ls igys

;k ckn esa voèkkfjr fd, x, gSaA

;k

lzksr ij dj dVkSrhdrkZ ;k lzksr ij dj laxzgdrkZ ds :i esa jftLVªhdj.k jn~n djus dk vkns'k

;g frfFk --------- dks tkjh dkj.k crkvks uksfVl ds lanHkZ esa gSA

o pwafd dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS]

vkSj pwafd] bl dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr

dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h gS( ;k

o pwafd dkj.k crkvks uksfVl dk mÙkj i= frfFk &&&&&&& }kjk çLrqr fd;k x;k gS]

vkSj pwafd] dkj.k crkvks uksfVl ds ckjs esa vkids mÙkj dh ijh{kk djus ij vkSj bl dk;kZy; esa miyCèk vfHkys[k ds

vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h

gS% ;k

o pwafd dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS vkSj O;fDrxr lquokbZ ds fy, fuèkkZfjr fnu

ij vki O;fDrxr :i ls ;k çkfèk—r çfrfufèk ds ekè;e ls mifLFkr ugha gq,]

vkSj pwafd bl dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr

dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h gS% ;k

o pwafd dkj.k crkvks uksfVl dk dksbZ mÙkj çLrqr ugha fd;k x;k gS] ysfdu vki ;k çkfèk—r çfrfufèk O;fDrxr

lquokbZ esa 'kkfey gq, vkSj fyf[kr ;k ekSf[kd fuosnu fd;k]

vkSj pwafd] O;fDrxr lquokbZ ds nkSjku fd, x, vkids fyf[kr ;k ekSf[kd fuosnu dh ijh{kk djus ij vkSj bl dk;kZy;

esa miyCèk vfHkys[k ds vkèkkj ij vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n

fd, tkus ds fy, nk;h gS% ;k

o pwafd dkj.k crkvks uksfVl dk mÙkj i= frfFk &&&&&& }kjk çLrqr fd;k x;k gSA ysfdu] vki ;k çkfèk—r

çfrfufèk fuèkkZfjr ;k foLrkfjr frfFk ij O;fDrxr lquokbZ esa 'kkfey ugha gq,]

vkSj pwafd] dkj.k crkvks uksfVl ds vkids mÙkj dh ijh{kk djus ij vkSj bl dk;kZy; esa miyCèk vfHkys[k ds vkèkkj ij

vèkksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h gS% ;k

o pwafd dkj.k crkvks uksfVl dk mÙkj i= frfFk &&&&&& ds }kjk çLrqr fd;k x;k gS vkSj vki ;k çkfèk—r

çfrfufèk O;fDrxr lquokbZ esa 'kkfey gq,] O;fDrxr lquokbZ ds nkSjku fyf[kr@ekSf[kd fuosnu fd;k] vkSj pwafd]

vèkksgLrk{kjh us dkj.k crkvks uksfVl ds vkids mÙkj ds lkFk&lkFk O;fDrxr lquokbZ ds le; fd, x, fuosnu dh ijh{kk

dh gS vkSj mldh jk; gS fd vkidk jftLVªhdj.k fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd, tkus ds fy, nk;h gS%

(i.)

(ii.)

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

3789

jftLVªhdj.k jn~n djus dh çHkkoh frfFk <<fnu@ekl@o"kZ>> gSA

2- —i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost+ ns[ksaA

3- vkidks yafcr fooj.kh rqjar çLrqr djuh gksxhA

4- ;g è;ku fn;k tk, fd jftLVªhdj.k jn~n djus ls bl vfèkfu;e ds vèkhu dj vkSj vU; 'kksè;ksa dk Hkqxrku djus ;k

jn~n djus dh frfFk ls igys fdlh Hkh vofèk ds fy, bl vfèkfu;e ;k blds vèkhu cuk, x, fu;eksa ds vèkhu fdlh Hkh

ckè;rk dk fuoZgu djus dk nkf;Ro çHkkfor ugha gksxk] pkgs ,sls dj vkSj vU; 'kksè; jn~ndj.k dh frfFk ls igys ;k ckn

esa fuèkkZfjr fd, x, gSaA

LFkku%

frfFk%

gLrk{kj

vfèkdkjh dk uke

inuke

vfèkdkfjrkßA

7-

mDr fu;eksa esa] ç:i th,lVhvkj&8 esa]&&

¼d½ Øe la[;k 5 dk yksi dj fn;k tk,xk(

¼[k½ Øe la[;k 7 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;k¡

izfrLFkkfir dh tk,axh] vFkkZRk~%&

Þ7- Hkqxrku;ksX; vkSj Hkqxrku fd;k x;k C;kt] foyac Qhl

fooj.k

Hkqxrku;ksX; jkf’k

Hkqxrku dh xbZ jkf’k

1

2

3

¼I½ ………………fuEufyf[kr dh ckcr Vhlh,l ds en~ns C;kt

¼d½ ,dh—r dj

¼[k½ dsUnzh; dj

¼x½ jkT;@la?k jkT;{ks= dj

¼II½ foyac Qhl

¼d½ dsUnzh; dj

¼[k½ jkT;@la?k jkT;{ks= dj

¼x½ Øe la[;k 9 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;k¡

izfrLFkkfir dh tk,axh] vFkkZRk~%&

Þ9- Vhlh,l] C;kt vkSj foyac Qhl ds Hkqxrku ds fy, udn [kkrs esa fodyu çfof"V;ka [fooj.k nkf[ky

djus ds i'pkr~ lef"Vr]

fooj.k

dj

C;kt

foyac Qhl

1

2

3

4

¼d½ ,dh—r dj

¼[k½ dsUæh; dj

¼x½ jkT;@la?k jkT;{ks= dj

ßA

3790

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

8-

mDr fu;eksa esa] ç:i th,lVh ihlhVh&01 esa] Hkkx&[k esa] Øe la[;k 4 vkSj mlds lkeus çfof"V;ksa ds LFkku ij]

fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;k¡ izfrLFkkfir dh tk,axh] vFkkZRk~%&

Þ4- pkgk x;k ukekadu%

¼1½ pkVZMZ vdkmaVsaV

¼2½ daiuh lfpo

¼3½ ykxr ,oa çcaèku ys[kkdkj

¼4½ fofèk esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh

¼5½ okf.kT; esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh

¼6½ mPp laijh{kk lfgr cSafdax esa Lukrd ;k LukrdksÙkj ;k blds lerqY;

fMxzh

¼7½ fctusl ,MfefuLVªs'ku esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh

¼8½ fctusl eSustesaV esa Lukrd ;k LukrdksÙkj ;k blds lerqY; fMxzh

¼9½ fdlh Hkkjrh; fo’ofo|ky; }kjk ekU;rk& çkIr fdlh fons'kh

fo’ofo|ky; dh fMxzh ijh{kk

¼10½ lsokfuo`Ùk ljdkjh inèkkjh

¼11½ fo|eku fofèk ds vèkhu de ls de ikap o"kZ dh vofèk ds fy, foØ;

dj O;olk;h

¼12½ fo|eku fofèk ds vèkhu de ls de ikap o"kZ dh vofèk ds fy, dj

fooj.kh rS;kj djus okyk

¼13½ ljdkj }kjk vfèklwfpr dksbZ vU; ijh{kk

fVIi.k% lkj.kh dh Øe la[;k ¼4½ ls ¼8½ rRle; ço`Ùk fdlh fofèk }kjk LFkkfir Hkkjrh; fo’ofo|ky; ls gksus pkfg,AßA

9-

mDr fu;eksa esa] ç:i th,lVh Mhvkjlh&22 esa] vafre iSjk ds i'pkr~] fuEufyf[kr iSjk j[kk tk,xk] vFkkZr~%&

Þ;g vkns'k] vk;qDr }kjk ç:i th,lVh Mhvkjlh&23 esa vkns'k tkjh fd, tkus dh frfFk dks ;k bl vkns'k

ds tkjh fd, tkus dh frfFk ls ,d o"kZ dh vofèk ds volku ij] tks Hkh igys gks] çHkkoh ugha jgsxkAßA

nsfoanj flag dY;ku]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

3791

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 15th November, 2023

No. 68/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 (Fifth Amendment) Rules, 2023.

(2)

They shall be deemed to have come into force with effect from the 26^th October, 2023.

2.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), rule 28 shall be

renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-

―(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a

recipient who is a related person, by way of providing corporate guarantee to any banking company or

financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such

guarantee offered, or the actual consideration, whichever is higher.‖.

3.

In the said rules, in rule 142, in sub-rule (3), for the words ―proper officer shall issue an order‖, the words

―proper officer shall issue an intimation‖ shall be substituted.

4.

In the said rules, in rule 159, in sub-rule (2), after the words ―Commissioner to that effect‖, the words ―or on

expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,‖ shall be

inserted.

5.

In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following

clause shall be inserted, namely:-

―(xiva) One Person Company‖.

6.

In the said rules, for FORM GST REG-08, the following form shall be substituted, namely:–

―

FORM GST REG-08

[See rule12(3)]

Reference No

Date:

To

Name:

Address:

Application Reference No.(ARN)

Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration under the Act due

to the following reason, namely:–

i.

ii.

The undersigned is of opinion that the effective date of cancellation of registration is <<DD/MM/YYYY>>.

2.

You are required to furnish pending returns immediately.

3.

Kindly refer to the supportive document(s) attached for case specific details.

4.

It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under

this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of

cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

OR

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued dated………..

3792

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

o

Whereas no reply to the show cause notice has been submitted,

and whereas, the undersigned based on record available with this office is of the opinion that your registration is

liable to be cancelled for the following reason(s) : or

o

Whereas reply to the show cause notice has been submitted vide letter dated______,

and whereas, the undersigned on examination of your reply to show cause notice and based on record available with

this office is of the opinion that your registration is liable to be cancelled for the following reason(s) :– or

o

Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did

not appear in person or through authorised representative,

and whereas, the undersigned based on record available with this office is of the opinion that your registration is

liable to be cancelled for following reason(s) : or

o

Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended

the personal hearing and made a written or verbal submission,

and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and

based on record available with this office is of the opinion that your registration is liable to be cancelled for the

following reason(s) : or

o

Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised

representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned on

examination of your reply to show cause notice and based on record available with this office is of the opinion that

your registration is liable to be cancelled for the following reason(s) : or

o

Whereas reply to the show cause notice has been submitted vide letter dated______ and you or authorised

representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas,

the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal

hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s) :

i.

ii.

The effective date of cancellation of registration is<<DD/MM/YYYY>>.

2.

Kindly refer to the supportive document(s) attached for case specific details.

3.

You are required to furnish pending returns immediately.

4.

It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under

this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of

cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place:

Date:

Signature

Name of the Officer

Designation

Jurisdiction‖;

7.

In the said rules, in FORM GSTR-8,-

(a)

serial number 5 shall be omitted;

(b)

for serial number 7 and entries thereagainst, the following serial number and entries thereagainst shall

be substituted, namely :–

―7. Interest, late fee payable and paid

Description

Amount payable

Amount paid

1

2

3

(I) Interest on account of TCS in respect of

(a) Integrated tax

(b) Central Tax

(c) State/UT Tax

(II) Late fee

(a) Central tax

(b) State / UT tax

‖;

HARYANA GOVT. GAZ. (EXTRA.), NOV. 15, 2023 (KRTK. 24, 1945 SAKA)

3793

(c)

for serial number 9 and entries thereagainst, the following serial number and entries thereagainst shall

be substituted, namely:–

―9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of

statement]

Description

Tax

Interest

Late fee

1

2

3

4

(a) Integrated tax

(b) Central Tax

(c) State/UT Tax

‖.

8.

In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries thereagainst, the

following serial number 4 and entries thereagainst shall be substituted, namely:-

―

4

Enrolment sought:

(1)

Chartered Accountant

(2)

Company Secretary

(3)

Cost and Management Accountant

(4)

Graduate or Postgraduate or its equivalent degree in Law

(5)

Graduate or Postgraduate or its equivalent degree in Commerce

(6)

Graduate or Postgraduate or its equivalent degree in Banking including

Higher Auditing

(7)

Graduate or Postgraduate or its equivalent degree in Business

Administration

(8)

Graduate or Postgraduate or its equivalent degree in Business Management

(9)

Degree examination of any Foreign University recognized by any Indian

University

(10) Retired Government Officials

(11) Sales Tax practitioner under existing law for a period of not less than five

years

(12) Tax return preparer under existing law for a period of not less than five

years

(13) Any other examination notified by Government

Note: Serial number (4) to (8) of the table should be from an Indian University established by any law for the

time being in force.

‖;

9.

In the said rules, in FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted,

namely:–

―This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner,

or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.‖.

DEVINDER SINGH KALYAN,

Principal Secretary to Government, Haryana,

Excise and Taxation Department.

10713—C.S.—H.G.P., Pkl.