Haryana Goods and Services Tax (Seventh Amendment) Rules, 2018.
57/GST-2 Dated:- 15-6-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO.57/GST-2
DATED 15-6-2018
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 (Seventh Amendment) Rules, 2018.
(2) Save as otherwise provided, 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 called the said rules), in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordance
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on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rule (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).".
5. In the said rules, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017, namely:-
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;".
6. In the said rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.".
7. In the said rules, in rule
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vices Tax Act, 2017, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: The provisions of this sub-rule shall apply in such cases where the Authority passes the order in respect of the State.".
8. In the said rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.".
9. In the said rules, in FORM GSTR-4, in the Instructions, for Serial No. 10, the following shall be substituted, namely:-
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.".
10. In the said rules, in FORM GST PCT-01, in PART B,-
(a)
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proviso to
section 54(3)]
Sl . No.
Details of
invoices of
inward
supplies
received
Tax paid
on inward
supplies
Details of
invoices of
outward supplies
issued
Tax paid
on outward
supplies
GSTIN of
the
supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax /
Union
territory
Tax
No.
Date
Taxable
Value
Integrated
Tax
Central Tax
State Tax
/Union
territory
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
";
(b) for Statement 5B, the following Statement shall be substituted, namely:-
"Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
;&quo
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