Notification to amend notification No.48/GST-2, dated 31.03.2019 under the HGST Act, 2017 - 32/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st June, 2021 No.32/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 Haryana Government, Excise and Taxation Department, notification No.48/GST-2, dated the 31 st March, 2019, namely:- Amendment In Haryana Government, Excise and Taxation Department, notification No. 48/GST-2, dated the 31st March, 2019, in the paragraph (ii),- (a) for the words in whose case the liability to , the sign and words ,who shall shall be substituted; and (b) for the words and sign shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words and signs in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.