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Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017 notified

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 31st October, 2017

No. 119/ST-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 hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-

1. These rules may be called the Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017.

2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 24, in sub-rule (4), for the words, figures and letters “on or before 31st October, 2017”, the words, figures and letters “on or before 31st December, 2017” shall be substituted.

3. In the said rules, in rule 45, in sub-rule (3),-

(i) after the words and sign “succeeding the said quarter.”, the words and sign “or within such further period, as may be extended by the Commissioner by a notification in this behalf:” shall be added;

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

“Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.

4. In the said rules, in rule 96, in sub-rule (2),-

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

(ii) in the end, the following provisos shall be inserted, namely:-

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be autodrafted in FORM GSTR-1 for the said tax period.”.

5. In the said rules, in rule 96A, in sub-rule (2),-

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

(ii) in the end, the following provisos shall be inserted, namely:-

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be auto drafted in FORM GSTR-1 for the said tax period.”.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government

Haryana, Excise and Taxation Department.

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