GST – States – 57/GST-2 – Dated:- 15-6-2018 – 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 with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
B) 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 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
der 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) against Serial No. 4, after entry (10), the following shall be inserted and shall be deemed to have been inserted with effect from the 1st July, 2017, namely:- &q
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 ;" 12. In the said rules, in FORM GST RFD-01A, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl .No. Det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =