Haryana Goods and Services Tax (Fourth Amendment) Rules, 2021 - 18/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st May, 2021 No. 18/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, on the recommendations of the Council, 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 (Fourth Amendment) Rules, 2021. (2) They shall be deemed to have come into force from 1st day of May, 2021. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in sub-rule (4), in the first proviso,- (i) for the sign ; existing at the end, the sign : shall be substituted; (ii) the following proviso shall be added, namely:- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; 3. In the said rules, in rule 59, in sub-rule (2), the following proviso shall be added, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021. . ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.