Haryana Goods and Services Tax (Seventh Amendment) Rules, 2017.
85/ST-2 Dated:- 22-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd September, 2017
No: 85/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. (1) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In
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rule (4) of rule 44 within a period of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure, “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the said rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electroni
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f the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation.- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Haryana Government, Excise and Taxation Department, Notification No.83/ST-2, dated 22nd September, 2017.”;
6. In the said rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,-
(i) in serial number 5, in heading at (a), for the words, letters and signs “(Section 140(1) and Se
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