(xlix)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 145-2024/Ext.]

CHANDIGARH, WEDNESDAY, SEPTEMBER 25, 2024

(ASVINA 3, 1946 SAKA )

LEGISLATIVE SUPPLEMENT

CONTENTS

PART-I

ACTS

PAGES

NIL

PART-II ORDINANCES

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2024.

31—39

(HARYANA ORDINANCE NO. 6 OF 2024).

PART-III DELEGATED LEGISLATION

NIL

PART-IV CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

Correction Slip No. 198/Rules/II.D.4 dated 21.09.2024

(Only in English)

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

PART-II

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 25th September, 2024

No. Leg. 19/2024.— The following Ordinance of the Governor of Haryana promulgated

under clause (1) of article 213 of the Constitution of India, on the 21^st September, 2024, is hereby

published for general information:-

HARYANA ORDINANCE NO. 6 OF 2024

THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2024

ORDINANCE

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

Promulgated by the Governor of Haryana in the Seventy-fifth Year of the Republic of

India.

Whereas the Legislature of the State of Haryana is not in session and the Governor is

satisfied that the circumstances exist which render it necessary for him to take immediate action;

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the

Constitution of India, the Governor of Haryana hereby promulgates the following Ordinance:-

(1)

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

Ordinance, 2024.

(2)

The provisions of sections 2 to 39 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.

For clause (61) of section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter

called the principal Act), the following clause shall be substituted, namely:-

“(61) “In put Service Distributor" means an office of the supplier of goods or services or

both which receives tax invoices towards the receipt of input services, including

invoices in respect of services liable to tax under sub-section (3) or sub-section (4)

of section 9, for or on behalf of distinct persons referred to in section 25, and liable

to distribute the input tax credit in respect of such invoices in the manner provided

in section 20;”.

Amendment of

section 2 of

Haryana Act 19

of 2017.

In sub-section (1) of section 9 of the principal Act, after the words “alcoholic liquor for

human consumption”, the words and sign “and un-denatured extra neutral alcohol or rectified

spirit used for manufacture of alcoholic liquor, for human consumption” shall be inserted.

Amendment of

section 9 of

Haryana Act 19

of 2017.

In sub- section (5) of section 10 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 10 of

Haryana Act 19

of 2017.

After section 11 of the principal Act, the following section shall be inserted, namely:––

“11A. Power not to recover Goods and Services Tax not levied or short-levied as a

result of general practice.-Notwithstanding anything contained in this Act, if the

Government is satisfied that–

(a)

a practice was, or is, generally prevalent regarding levy of State tax (including

non-levy thereof) on any supply of goods or services or both; and

(b)

such supplies were, or are, liable to, –

Insertion of

section 11A in

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

(i)

State tax, in cases where according to the said practice, State tax was not, or is

not being, levied; or

(ii)

a higher amount of State tax than what was, or is being, levied, in accordance

with the said practice,the Government may, on the recommendation of the

Council, by notification in the Official Gazette, direct that the whole of the

State tax payable on such supplies, or, as the case may be, the State Tax in

excess of that payable on such supplies, but for the said practice, shall not be

required to be paid in respect of the supplies on which the State tax was not,

or is not being levied, or was, or is being, short-levied, in accordance with the

said practice.”.

Amendment of

section 13 of

Haryana Act 19

of 2017.

In sub-section (3) of section 13 of the principal Act,-

(i)

in clause (b), for the words “by the supplier:”, the words and sign “by the supplier, in

cases where invoice is required to be issued by the supplier; or” shall be added;

(ii)

after clause (b), the following clause shall be added, namely:-

“(c)

the date of issue of invoice by the recipient, in cases where invoice is to be

issued by the recipient:”;

(iii)

in the first proviso, after the words, brackets and letter “or clause (b)”, the words,

brackets and letter “or clause (c)” shall be inserted.

Amendment of

section 16 of

Haryana Act 19

of 2017.

After sub-section (4) of section 16 of the principal Act, the following sub-sections shall be

added and shall be deemed to have been added with effect from the 1^st day of July, 2017, namely:–

“(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice

or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18,

2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit

in any return under section 39 which is filed upto the thirtieth day of November, 2021.

(6) Where registration of a registered person is cancelled under section 29 and

subsequently the cancellation of registration is revoked by any order, either under section 30

or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court

and where availment of input tax credit in respect of an invoice or debit note was not

restricted under sub-section (4) on the date of order of cancellation of registration, the said

person shall be entitled to take the input tax credit in respect of such invoice or debit note

for supply of goods or services or both, in a return under section 39-

(i)

filed upto thirtieth day of November following the financial year to which

such invoice or debit note pertains or furnishing of the relevant annual return,

whichever is earlier; or

(ii)

for the period from the date of cancellation of registration or the effective date

of cancellation of registration, as the case may be, till the date of order of

revocation of cancellation of registration, where such return is filed within

thirty days from the date of order of revocation of cancellation of registration,

whichever is later.”.

Amendment of

section 17 of

Haryana Act 19

of 2017.

In clause (i) of sub-section (5) of section 17 of the principal Act, for the words, figures and

sign “sections 74, 129 and 130”, the words, figures and sign “section 74 in respect of any period

upto Financial Year 2023-24” shall be substituted.

Substitution of

section 20 in

Haryana Act 19

of 2017.

For section 20 of the principal Act, the following section shall be substituted, namely:-

“20. Manner of distribution of credit by Input Service Distributor.- (1) Any office of

the supplier of goods or services or both which receives tax invoices towards the receipt of

input services, including invoices in respect of services liable to tax under sub-section (3) or

sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25,

shall be required to be registered as Input Service Distributor under clause (viii) of section

24 and shall distribute the input tax credit in respect of such invoices.

(2) The Input Service Distributor shall distribute the credit of State tax or integrated

tax charged on invoices received by him, including the credit of State tax or integrated tax in

respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9

paid by a distinct person registered in the State as the said Input Service Distributor, in such

manner, within such time and subject to such restrictions and conditions as may be

prescribed.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

(3) The credit of State tax shall be distributed as State tax or integrated tax and

integrated tax as integrated tax or State tax, by way of issue of a document containing the

amount of input tax credit, in such manner as may be prescribed.”.

10.

In section 21 of the principal Act, after the words and figures “section 73 or section 74”,

the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 21 of

Haryana Act 19

of 2017.

11.

In the proviso to sub-section (2) of section 30 of the principal Act,-

(i)

for the sign “.” existing at the end, the sign “:” shall be substituted; and

(ii)

after the existing proviso, the following proviso shall be added, namely:-

“Provided further that such revocation of cancellation of registration shall

be subject to such conditions and restrictions, as may be prescribed.”.

Amendment of

section 30 of

Haryana Act 19

of 2017.

12.

In clause (f) of sub-section (3) of section 31 of the principal Act,––

(i)

after the words and figure “of section 9 shall”, the sign and words “, within the

period as may be prescribed,” shall be inserted;

(ii)

the following Explanation shall be inserted, namely:–

“Explanation.––For the purposes of clause (f), the expression “supplier who

is not registered” shall include the supplier who is registered solely for the purpose

of deduction of tax under section 51.”.

Amendment of

section 31 of

Haryana Act 19

of 2017.

13.

In sub-section (6) of section 35 of the principal Act, after the words and figures “section

73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 35 of

Haryana Act 19

of 2017.

14.

For sub-section (3) of section 39 of the principal Act, the following sub-section shall be

substituted, namely: ––

“(3) Every registered person required to deduct tax at source under section 51 shall

electronically furnish a return for every calendar month of the deductions made during the

month, in such form and manner and within such time, as may be prescribed:

Provided that the said registered person shall furnish a return for every calendar

month whether or not any deductions have been made during the said month.”.

Amendment of

section 39 of

Haryana Act 19

of 2017.

15.

In clause (c) of sub-section (8) of section 49 of the principal Act, after the words and

figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 49 of

Haryana Act 19

of 2017.

16.

In the proviso to sub-section (1) of section 50 of the principal Act, after the words and

figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 50 of

Haryana Act 19

of 2017.

17.

In sub-section (7) of section 51 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 51 of

Haryana Act 19

of 2017.

18.

In section 54 of the principal Act,––

(a)

in sub-section (3), the second proviso shall be omitted;

(b)

after sub-section (14) and before the Explanation, the following sub-section shall be

inserted, namely: ––

“(15) Notwithstanding anything contained in this section, no refund of

unutilised input tax credit on account of zero rated supply of goods or of integrated

tax paid on account of zero rated supply of goods shall be allowed where such zero

rated supply of goods is subjected to export duty.”.

Amendment of

section 54 of

Haryana Act 19

of 2017.

19.

In sub-section (3) of section 61 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 61 of

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

Amendment of

section 62 of

Haryana Act 19

of 2017.

20.

In sub-section (1) of section 62 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 63 of

Haryana Act 19

of 2017.

21.

In section 63 of the principal Act, after the words and figures “section 73 or section 74”, the

words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 64 of

Haryana Act 19

of 2017.

22.

In sub-section (2) of section 64 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 65 of

Haryana Act 19

of 2017.

23.

In sub-section (7) of section 65 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be added.

Amendment of

section 66 of

Haryana Act 19

of 2017.

24.

In sub-section (6) of section 66 of the principal Act, after the words and figures “section 73

or section 74”, the words, figures and letter “or section 74A” shall be added.

Amendment of

section 70 of

Haryana Act 19

of 2017.

25.

After sub-section (1) of section 70 of the principal Act, the following sub-section shall be

inserted, namely: ––

“(1A) All persons summoned under sub-section (1) shall be bound to attend, either in

person or by an authorised representative, as such officer may direct, and the person so

appearing shall state the truth during examination or make statements or produce such

documents and other things as may be required.”.

Amendment of

section 73 of

Haryana Act 19

of 2017.

26.

In section 73 of the principal Act,––

(i)

in the marginal heading, after the words “Determination of tax”, the sign, words and

figures “, pertaining to the period upto Financial Year 2023-24,” shall be inserted;

(ii)

after sub-section (11), the following sub-section shall be added, namely:––

“(12) The provisions of this section shall be applicable for determination of tax

pertaining to the period upto the Financial Year 2023-24.”.

Amendment of

section 74 of

Haryana Act 19

of 2017.

27.

In section 74 of the principal Act, –

(i)

in the marginal heading, after the words “Determination of tax”, the sign, words and

figures “, pertaining to the period upto Financial Year 2023-24,” shall be inserted;

(ii)

after sub-section (11), the following sub-section shall be added, namely:––

“(12) The provisions of this section shall be applicable for determination of tax

pertaining to the period upto Financial Year 2023-24.”.

(iii)

Explanation 2 shall be omitted.

Insertion of

section 74A in

Haryana Act 19

of 2017.

28.

After section 74 of the principal Act, the following section shall be inserted, namely:-

“74A. Determination of tax not paid or short paid or erroneously refunded or input

tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25

onwards.- (1) Where it appears to the proper officer that any tax has not been paid or short

paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,

he shall serve notice on the person chargeable with tax which has not been so paid or which

has been so short paid or to whom the refund has erroneously been made, or who has

wrongly availed or utilised input tax credit, requiring him to show cause as to why he

should not pay the amount specified in the notice along with interest payable thereon under

section 50 and a penalty leviable under the provisions of this Act or the rules made

thereunder:

Provided that no notice shall be issued, if the tax which has not been paid or short

paid or erroneously refunded or where input tax credit has been wrongly availed or utilised

in a financial year is less than one thousand rupees.

(2) The proper officer shall issue the notice under sub-section (1) within forty-two

months from the due date for furnishing of annual return for the financial year to which the

tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within

forty-two months from the date of erroneous refund.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

(3)

Where a notice has been issued for any period under sub-section (1), the

proper officer may serve a statement, containing the details of tax not paid or short paid or

erroneously refunded or input tax credit wrongly availed or utilised for such periods other

than those covered under sub- section (1), on the person chargeable with tax.

(4)

The service of such statement shall be deemed to be service of notice on

such person under sub-section (1), subject to the condition that the grounds relied upon for

such tax periods other than those covered under sub-section (1) are the same as are

mentioned in the earlier notice.

(5)

The penalty in case where any tax which has not been paid or short paid or

erroneously refunded, or where input tax credit has been wrongly availed or utilised,-

(i)

for any reason, other than the reason of fraud or any wilful-

misstatement or suppression of facts to evade tax, shall be equivalent

to ten per cent of tax due from such person or ten thousand rupees,

whichever is higher;

(ii) for the reason of fraud or any wilful-misstatement or suppression of

facts to evade tax shall be equivalent to the tax due from such

person.

(6)

The proper officer shall, after considering the representation, if any, made

by the person chargeable with tax, determine the amount of tax, interest and penalty due

from such person and issue an order.

(7)

The proper officer shall issue the order under sub- section (6) within twelve

months from the date of issuance of notice specified in sub-section (2):

Provided that where the proper officer is not able to issue the order within the

specified period, the Commissioner, or an officer authorised by the Commissioner senior

in rank to the proper officer but not below the rank of Joint Commissioner of State Tax,

may, having regard to the reasons for delay in issuance of the order under sub-section (6),

to be recorded in writing, before the expiry of the specified period, extend the said period

further by a maximum of six months.

(8)

The person chargeable with tax where any tax has not been paid or short

paid or erroneously refunded, or where input tax credit has been wrongly availed or

utilised for any reason, other than the reason of fraud or any wilful- misstatement or

suppression of facts to evade tax, may,-

(i)

before service of notice under sub-section (1), pay the amount of tax

along with interest payable under section 50 of such tax on the basis

of his own ascertainment of such tax or the tax as ascertained by the

proper officer and inform the proper officer in writing of such

payment, and the proper officer, on receipt of such information shall

not serve any notice under sub-section (1) or the statement under

sub-section (3), as the case may be, in respect of the tax so paid or

any penalty payable under the provisions of this Act or the rules

made thereunder;

(ii) pay the said tax along with interest payable under section 50 within

sixty days of issue of show cause notice, and on doing so, no penalty

shall be payable and all proceedings in respect of the said notice

shall be deemed to be concluded.

(9)

The person chargeable with tax, where any tax has not been paid or short

paid or erroneously refunded or where input tax credit has been wrongly availed or

utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade

tax, may,––

(i)

before service of notice under sub-section (1), pay the amount of tax

along with interest payable under section 50 and a penalty equivalent

to fifteen per cent of such tax on the basis of his own ascertainment

of such tax or the tax as ascertained by the proper officer and inform

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

the proper officer in writing of such payment, and the proper officer,

on receipt of such information, shall not serve any notice under

sub-section (1), in respect of the tax so paid or any penalty payable

under the provisions of this Act or the rules made thereunder;

(ii) pay the said tax along with interest payable under section 50 and a

penalty equivalent to twenty-five per cent of such tax within sixty

days of issue of the notice, and on doing so, all proceedings in respect

of the said notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under section 50 and a

penalty equivalent to fifty per cent of such tax within sixty days of

communication of the order, and on doing so, all proceedings in

respect of the said notice shall be deemed to be concluded.

(10)

Where the proper officer is of the opinion that the amount paid under clause

(i) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually

payable, he shall proceed to issue the notice as provided for in sub- section (1) in respect of

such amount which falls short of the amount actually payable.

(11)

Notwithstanding anything contained in clause (i) or clause (ii) of sub-section

(8), penalty under clause (i) of sub- section (5) shall be payable where any amount of self-

assessed tax or any amount collected as tax has not been paid within a period of thirty days

from the due date of payment of such tax.

(12)

The provisions of this section shall be applicable for determination of tax

pertaining to the Financial Year 2024- 25 onwards.

Explanation 1.––For the purposes of this section,-

(i)

the expression “all proceedings in respect of the said notice” shall not include

proceedings under section 132;

(ii)

where the notice under the same proceedings is issued to the main person

liable to pay tax and some other persons, and such proceedings against the

main person have been concluded under this section, the proceedings against

all the persons liable to pay penalty under sections 122 and 125 are deemed

to be concluded.

Explanation 2.–– For the purposes of this Act, the expression “suppression” shall mean

non-declaration of facts or information which a taxable person is required to declare in the return,

statement, report or any other document furnished under this Act or the rules made thereunder, or

failure to furnish any information on being asked for, in writing, by the proper officer.”.

Amendment of

section 75 of

Haryana Act 19

of 2017.

29.

In section 75 of the principal Act,-

(a)

in sub-section (1), after the word and figures “section 74”, the words, brackets,

figures and letter “or sub-sections (2) and (7) of section 74A” shall be inserted;

(b)

after sub-section (2), the following sub-section shall be inserted, namely:-

“(2A) Where any Appellate Authority or Appellate Tribunal or court

concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not

sustainable for the reason that the charges of fraud or any wilful- misstatement or

suppression of facts to evade tax has not been established against the person to

whom the notice was issued, the penalty shall be payable by such person, under

clause (i) of sub-section (5) of section 74A.”;

(c)

for sub-section (10), the following sub-section shall be substituted, namely:––

“(10) The adjudication proceedings shall be deemed to be concluded, if the

order is not issued within the period specified in sub-section (10) of section 73 or in

sub-section (10) of section 74 or in sub-section (7) of section 74A.”;

(d)

in sub-section (11), after the word and figures “section 74”, the words, brackets,

figures and letter “or sub- section (7) of section 74A” shall be inserted;

(e)

in sub-section (12), after the words and figures “section 73 or section 74”, the words,

figures and letter “or section 74 A” shall be inserted;

(f)

in sub-section (13), after the words and figures “section 73 or section 74”, the words,

figures and letter “or section 74 A” shall be inserted.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

30.

In the Explanation to sub-section (1) of section 104 of the principal Act, after the word and

figures “section 74”, the words, brackets, figures and letter “or sub-sections (2) and (7) of section

74A” shall be added.

Amendment of

section 104 of

Haryana Act 19

of 2017.

31.

In section 107 of the principal Act, ––

(a)

in clause (b) of sub-section (6), for the word “twenty- five”, the word “twenty”

shall be substituted;

(b)

in the second proviso to sub-section (11), after the words and figures “section 73 or

section 74”, the words, figures and letter “or section 74 A” shall be inserted.

Amendment of

section 107 of

Haryana Act 19

of 2017.

32.

In section 112 of the principal Act, ––

(a)

in sub-section (1), after the words “from the date on which the order sought to be

appealed against is communicated to the person preferring the appeal”, the signs

and words “; or the date, as may be notified by the Government, on the

recommendations of the Council, for filing appeal before the Appellate Tribunal

under this Act, whichever is later.” shall be added and shall be deemed to have been

added with effect from the 1^st day of August, 2024;

(b)

in sub-section (3), after the words “from the date on which the said order has been

passed”, the words “; or the date, as may be notified by the Government, on the

recommendations of the Council, for the purpose of filing application before the

Appellate Tribunal under this Act, whichever is later,” shall be inserted and shall be

deemed to have been inserted with effect from the 1^st day of August, 2024;

(c)

in sub-section (6), after the words, brackets and figure “after the expiry of the

period referred to in sub-section (1)”, the words, brackets and figure “or permit the

filing of an application within three months after the expiry of the period referred to

in sub-section (3)” shall be inserted;

(d)

in clause (b) of sub-section (8),-

(i)

for the words “twenty per cent”, the words “ten per cent” shall be

substituted;

(ii)

for the words “fifty crore rupees”, the words “twenty crore rupees” shall be

substituted.

Amendment of

section 112 of

Haryana Act 19

of 2017.

33.

In sub-section (1B) of section 122 of the principal Act, for the words “Any electronic

commerce operator who”, the words, signs and figures “Any electronic commerce operator, who

is liable to collect tax at source under section 52,” shall be substituted and shall be deemed to

have been substituted with effect from the 1^st October, 2023.

Amendment of

section 122 of

Haryana Act 19

of 2017.

34.

After section 122 of the principal Act, the following section shall be inserted, namely:-

“122A. Penalty for failure to register certain machines used in manufacture of

goods as per special procedure.- (1) Notwithstanding anything contained in this Act,

where any person, the who is engaged in the manufacture of goods in respect of which any

special procedure relating to registration of machines has been notified under section 148,

acts in contravention of the said special procedure, he shall, in addition to any penalty that

is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be

liable to pay a penalty equal to an amount of one lakh rupees for every machine not so

registered.

(2)

In addition to the penalty under sub-section (1), every machine not so

registered shall be liable for seizure and confiscation:

Provided that such machine shall not be confiscated where-

(a)

the penalty so imposed is paid; and

(b)

the registration of such machine is made in accordance with the

special procedure within three days of the receipt of communication

of the order of penalty.".

Insertion of

section 122A in

Haryana Act 19

of 2017.

35.

In section 127 of the principal Act, after the words and figures “section 73 or section 74”,

the words, figures and letter “or section 74A” shall be inserted.

Amendment of

section 127 of

Haryana Act 19

of 2017.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

Insertion of

section 128A in

Haryana Act 19

of 2017.

36.

After section 128 of the principal Act, the following section shall be inserted, namely:––

“128A. Waiver of interest or penalty or both relating to demands raised under section

73, for certain tax periods.- (1) Notwithstanding anything to the contrary contained in this

Act, where any amount of tax is payable by a person chargeable with tax in accordance

with,-

(a)

a notice issued under sub-section (1) of section 73 or a statement issued

under sub-section (3) of section 73, and where no order under sub-section (9)

of section 73 has been issued; or

(b)

an order passed under sub-section (9) of section 73, and where no order

under sub-section (11) of section 107 or sub-section (1) of section 108 has

been passed; or

(c)

an order passed under sub-section (11) of section 107 or sub-section (1) of

section 108, and where no order under sub-section (1) of section 113 has

been passed,

pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the

said person pays the full amount of tax payable as per the notice or statement or the order

referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as

may be notified by the Government on the recommendations of the Council, no interest

under section 50 and penalty under this Act, shall be payable and all the proceedings in

respect of the said notice or order or statement, as the case may be, shall be deemed to be

concluded, subject to such conditions as may be prescribed:

Provided that where a notice has been issued under sub-section (1) of section 74, and

an order is passed or required to be passed by the proper officer in pursuance of the

direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the

provisions of sub-section (2) of section 75, the said notice or order shall be considered to

be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this

sub-section:

Provided further that the conclusion of the proceedings under this sub-section, in

cases where an application is filed under sub-section (3) of section 107 or under sub-section

(3) of section 112 or an appeal is filed by an officer of State tax under sub-section (1) of

section 117 or under sub-section (1) of section 118 or where any proceedings are initiated

under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c)

or against the directions of the Appellate Authority or the Appellate Tribunal or the court

referred to in the first proviso, shall be subject to the condition that the said person pays the

additional amount of tax payable, if any, in accordance with the order of the Appellate

Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case

may be, within three months from the date of the said order:

Provided further that where such interest and penalty has already been paid, no

refund of the same shall be available.

(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount

payable by the person on account of erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where

an appeal or writ petition filed by the said person is pending before Appellate Authority or

Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said

person on or before the date notified under sub-section (1).

(4) Notwithstanding anything contained in this Act, where any amount specified

under sub-section (1) has been paid and the proceedings are deemed to be concluded under

the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of

section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1),

as the case may be.”.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 25, 2024 (ASVN. 3, 1946 SAKA)

37.

In section 171 of the principal Act,––

(a) in sub-section (2),-

(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and

(ii) the following proviso and Explanation, shall be inserted, namely,-

‘Provided that the Government may by notification, on the

recommendations of the Council, specify the date from which the said

Authority shall not accept any request for examination as to whether input

tax credits availed by any registered person or the reduction in the tax rate

have actually resulted in a commensurate reduction in the price of the

goods or services or both supplied by him.

Explanation.––For the purposes of this sub-section, “request

for examination” shall mean the written application filed by an applicant

requesting for examination as to whether input tax credits availed by any

registered person or the reduction in the tax rate have actually resulted in a

commensurate reduction in the price of the goods or services or both

supplied by him.’;

(b) in sub-section (3A), the existing Explanation shall be renumbered as

Explanation 1 thereof, and after Explanation 1 so renumbered, the following

Explanation shall be added, namely:-

‘Explanation 2.––For the purposes of this section, the expression

“Authority” shall include the “Appellate Tribunal”.’.

Amendment of

section 171 of

Haryana Act 19

of 2017.

38.

In Schedule III to the principal Act, after paragraph 8, the following paragraphs shall be

inserted, namely: ––

“9. Activity of apportionment of co-insurance premium by the lead insurer to the

co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer

to the insured in coinsurance agreements, subject to the condition that the lead insurer pays

the central tax, the State tax, the Union territory tax and the integrated tax on the entire

amount of premium paid by the insured.

10. Services by insurer to the reinsurer for which ceding commission or the

reinsurance commission is deducted from reinsurance premium paid by the insurer to the

reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax

and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by

the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance

commission.”.

Amendment of

Schedule III to

Haryana Act 19

of 2017.

39.

No refund shall be made of all the tax paid or the input tax credit reversed, which shall not

have been so paid, or not reversed, had section 7 been in force at all material times.

No refund of tax

paid or input tax

credit reversed.

CHANDIGARH:

BANDARU DATTATRAYA,

THE 21^ST SEPTEMBER, 2024.

GOVERNOR OF HARYANA.

………..

RITU GARG,

ADMINISTRATIVE SECRETARY TO GOVERNMENT,

HARYANA, LAW AND LEGISLATIVE DEPARTMENT.

11311—L.R.—H.G.P. Pkl.