Haryana Goods and Services Tax (Amendment) Rules, 2019 - 14 /GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 11th January, 2019 No. 14 /GST-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 (Amendment) Rules, 2019. (2) They shall be deemed to have come into force with effect from the 31st December, 2018. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A . 3. In the said rules, in rule 45, in sub-rule (3), after the words received from a job worker , the words, or sent from one job worker to another shall be omitted. 4. In the said rules, in rule 46, in the fourth proviso,- (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be inserted, namely:- Provided further that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000). . 5. In the said rules, in rule 49, in the second proviso,- (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be inserted, namely:- Provided further that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000). . 6. In the said rules, in rule 54,- (a) in sub-rule (2), (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000). . (b) in sub-rule (4),- (i) for the sign . existing at the end, the sign : shall be substituted; and (ii) the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000). . 7. In the said rules, in rule 89, in sub-rule (5), in Explanation, for item (b), the following item shall be substituted, namely:- (b) Adjusted Total turnover and relevant period shall have the same meaning as assigned to them in sub-rule (4). . 8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words export goods duly files , the words a departure manifest or shall be inserted. 9. In the said rules, in rule 101, in sub-rule (1), after the words financial year , the words or part thereof shall be inserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely:- 109B. Notice to person and order of revisional authority in case of revision.- (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. . 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. Explanation 1 .- 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. 95/GST-2, dated the 25th October, 2018, as amended from time to time. 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely: 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01. Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of Central tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. Explanation.- For the purposes of this rule, the expression Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b). . 13. In the said rules in rule 142, in sub-rule (5), after the word and figure section 74 , the words, figures, sign and brackets or sub-section (12) of section 75 shall be inserted. 14. In the said rules, for FORM GST RFD-01 , the following form shall be substituted, namely:- SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.