Notification under section 164 to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the HGST Rules, 2017 under the HGST Act, 2017 - 51/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 30th June, 2020 No. 51/GST-2. - In exercise of the powers conferred by section 168A of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), read with section 20 of the integrated goods and services Tax Act, 2017 (Central Act 13 of 2017), in view of the spread of pandemic COVID19 across many countries of the world including India, the Governor of Haryana, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5) read with sub-section (7) of section 54 of the said Act falls during the period from 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or 30th day of June, 2020, whichever is later. 2. This notification shall be deemed to have come into force with effect from the 20 th day of March, 2020. ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.