The Haryana Goods and Services Tax (Second Amendment) Rules, 2018.
15/ST-2 Dated:- 11-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th January, 2018
No. 15/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 (Second Amendment) Rules, 2018.
2. In the Haryana Goods and Services Tax Rules, 2017, after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of App
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2017) may appeal to –
(a) the Commissioner of State Tax where such decision or order is passed by the Additional Commissioner of State Tax;
(b) the Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Joint Commissioner of State Tax, within six months from the date of communication of the said decision or order.
(3) The Commissioner of State Tax may transfer an appeal from one appellate authority to another appellate authority on an administrative ground to be recorded in writing or may club multiple cases of appeal arising out of substantive similar grounds of appeal and assign them to one appellate authority.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =