Haryana Goods and Services Tax (Second Removal of Difficulties) Order, 2019 - 23/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Order The 11th February, 2019 No. 23/GST-2.- WHEREAS, sub-section (4) of section 52 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Haryana Goods and Services Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Haryana Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In the Haryana Government, Excise and Taxation Department, Order no.03/GST-2, dated the 1st January, 2019, for the figures, letters and words 31st January, 2019 , the figures, letters and word 7th February, 2019 shall be substituted. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.