Notification to exempt all taxpayers from payment of tax on advances received in case of supply of Goods - 132/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No: 132/ST-2 .-In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) and in supersession of Haryana Government, Excise and Taxation Department, Notification No. 107/ST-2, dated the 18th October, 2017, the Governor of Haryana, on the recommendations of the Council, hereby notifies that the registered person who did not opt for the composition levy under Section 10 of the said Act, as the class of persons, who shall pay the State tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.