THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Leg. 30/2018 Dated:- 28-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
LAW AND LEGISLATIVE DEPARTMENT
Notification
The 28th September, 2018
No. Leg. 30/2018.- The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 24th September, 2018 and is hereby published for general information:-
HARYANA ACT NO. 25 OF 2018
THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
AN
ACT
further to amend the Haryana Goods and Services Tax Act, 2017.
Be it enacted by the Legislature of the State of Haryana in the Sixty-ninth Year of the Republic of India as follows:-
Short title and commencement.
1. (1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2018.
(2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official
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ker or activities of a licensed book maker in such club; and”;
(d) clause (18) shall be omitted;
(e) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
(f) in sub-clause (f) of clause (69), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
(g) in clause (102),-
(i) for the sign “;” existing at the end, the sign “.” shall be substituted; and
(ii) the following Explanation shall be added, namely:-
“Explanation.- For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;”.
Amendment of section 7 of Haryana Act 19 of 2017.
3. In section 7 of the principal Act,-
(a) in sub-section (1),-
(i) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall be deemed to have been inserted with effect from the 1st July, 20
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tion (4) of section 9 of the principal Act, the following sub-section shall be substituted, namely:-
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
Amendment of section 10 of Haryana Act 19 of 2017.
5. In section 10 of the principal Act,-
I. in sub-section (1)-
(i) for the words and sign “in lieu of the tax payable by him, an amount calculated at such rate”, the words, sign, brackets and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substi
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ed.
Amendment of section 13 of Haryana Act 19 of 2017.
7. In sub-section (2) of section 13 of the principal Act,-
(a) in clause (a), the words, brackets and figure “sub-section (2) of” shall be omitted; and
(b) in clause (b), the words, brackets and figure “sub-section (2) of” shall be omitted.
Amendment of section 16 of Haryana Act 19 of 2017.
8. In sub-section (2) of section 16 of the principal Act,-
(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or services, as the case may be-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to an
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owing taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used-
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture
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e travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.”.
Amendment of section 20 of Haryana Act 19 of 2017.
10. In section 20 of the principal Act, in clause (c) to the Explanation, for the words and figures “under entry 84”, the words, figures and letter “under entries 84 and 92A” shall be substituted.
Amendment of section 22 of Haryana Act 19 of 2017.
11. In section 22 of the principal Act,-
(a) in sub-section (1),-
(i) in the proviso, for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) after the proviso, the following proviso shall be added, namely:-
“Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the firs
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conomic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State.”;
(b) for the proviso to sub-section (2), the following proviso shall be substituted, namely:-
“Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions, as may be prescribed.”.
Amendment of section 29 of Haryana Act 19 of 2017.
14. In section 29 of the principal Act,-
(a) in the marginal heading after the word “Cancellation”, the words “or suspension” shall be inserted;
(b) in sub-section (1),-
(i) in clause (c), for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) after clause (c), the following proviso shall be added, namely:-
“Provided that during pendency of the proceeding
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e the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient one or more credit notes for supplies made in a financial year containing such particulars, as may be prescribed.”;
(b) for sub-section (3), the following sub-section shall be substituted, namely:-
“(3) Where one or more tax invoices have been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient one or more debit notes for supplies made in a financial year containing such particulars, as may be prescribed.”.
Amendment of section 35 of Haryana Act 19 of 2017.
16. In sub-section (5) of section 35 of the principal Act,-
(i) for t
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y, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) in sub-section (7),-
(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be added, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”;
(c) for sub-section (9), the following sub-section shall be substituted, n
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namely:-
“43A. Procedure for furnishing return and availing input tax credit.- (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such, as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such, as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such, as may be prescribed and such procedure may include the maximum amount of the input tax credit which
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in relation to outward supplies, the details of which may be furnished under sub-section (3) by a registered person,-
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such, as may be prescribed.”.
Amendment of section 48 of Haryana Act 19 of 2017.
19. For sub-section (2) of section 48 of the principal Act, the following sub-section shall be substituted, namely:-
“(2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 and to perform such other functions, in such manner, as may be prescribed.”
Amendment of section 49 of Haryana Act 19 of 2017.
20. In section 49 of the principal Act,-
(a) in sub-section (2), for the word
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ed fully towards such payment.
49B. Order of utilization of input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (d) and clause (e) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
Amendment of section 52 of Haryana Act 19 of 2017.
22. In sub-section (9) of section 52 of the principal Act, for the word and figures “section 37”, the words and figures “section 37 or section 39” shall be substituted.
Amendment of section 54 of Haryana Act 19 of 2017.
23. In section 54 of the principal Act,-
(a) in sub-section (8), for clause (a), the following clause shall be substituted, namely:-
“(a) refund of tax paid on export of goods or services or both or on inputs or input services used in mak
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07 of the principal Act, after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted.
Amendment of section 112 of Haryana Act 19 of 2017.
26. In clause (b) of sub-section (8) of section 112 of the principal Act, after the words “arising from the said order,”, the words “subject to a maximum of fifty crore rupees,” shall be inserted.
Amendment of section 129 of Haryana Act 19 of 2017.
27. In sub-section (6) of section 129 of the principal Act, for the words “seven days” occurring twice, the words “fourteen days” shall be respectively substituted.
Amendment of section 143 of Haryana Act 19 of 2017.
28. In the proviso to clause (b) of sub-section (1) of section 143 of the principal Act,-
(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) after the proviso, the following proviso shall be added, namely:-
“Provided further that the period of one year and three years may, on suffi
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