GST – States – 61/ST-2 – Dated:- 2-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 2nd August, 2017 No.61/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 (Fourth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 14, in sub-rule (2), for the words Central Government , the words State Government shall be substituted and shall be deemed to have been substituted with effect from the 22nd June, 2017; 3. In the said rules, in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before the 30th September, 2017 shall be substituted and shall be deemed to have bee
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said rules, in rule 46, in clause (l) and (m), the words Union Territory Tax , shall be omitted and shall be deemed to have been omitted with effect from the 1st July, 2017; 7. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided further that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; 8. In the said rules, in rule 50, in clause (g) and (h), the words Union Territory Tax , shall be
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shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. . 11. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 1st July, 2017. 12. In the said ru
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