GST – States – Leg. 30/2018 – Dated:- 28-9-2018 – 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 Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any refere
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rackets 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, 2017; (ii) in clause (c), after the words a consideration , the word and shall be omitted and shall be deemed to have been omitted with effect from the 1st July, 20
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ion, 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 substituted; (ii) in the proviso,- (a) for the words one crore rupees , the words one crore and fifty lakh rupees shall be substituted; and (b) for the sign . existing at the end, the sign :
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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 any person on the direction of or on account of such registered person. ; (b) in clause (c), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted. Amendment of secti
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lowing 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 of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty tre
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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 first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover. ; (b) in clause (iii) to the Explanation, after the word Constitution , the words and signs except the State of Jammu and Kashmir and States of Arunac
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roviso 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 proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner, as may be prescribed. ; (c) in sub-section (2),- (i) in the proviso, for the sign . existing at the end, the sign : shall be substituted; and (ii) after the existing proviso, the following provis
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ion (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 the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be added, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor General of In
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feguards 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, namely:- (9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify su
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n 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 may be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and th
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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 and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (b) in clause (c) of sub-section (5),- (i) for the sign ; , the sign : shall be substituted; and (ii) the following proviso shall be added, namely:- Provided that the input tax credit on account of State tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on ac
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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 making such exports; ; (b) in clause (2) of the Explanation,- (i) in item (i) of sub-clause (c), after the words foreign exchange , the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:- (e) in the case of refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for fur
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-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 sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendment of Schedule I to Haryana Act 19 of 2017. 29. In Schedule I to the principal Act, in paragraph 4, the word taxable shall be omitted. Amendment of Schedule II to Haryana Act 19 of 2017. 30. In Schedule II to the principal Act, in the heading, after the word ACTIVITIES , the words OR TRANSACTIONS shall be inserted and shall be deemed to have bee
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