Notification under section 148 to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No.32/GST-2, dated 08.03.2019 under the HGST Act, 2017. - 16 /GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31 st March, 2020 No. 16 /GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 57/GST-2, dated the 26th April, 2019, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 57/GST-2, dated the 26th April, 2019, in paragraph 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 said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. . ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.