Haryana Goods and Services Tax (Tenth Amendment) Rules, 2021 - 72/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th December, 2021 No. 72/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 (Tenth Amendment) Rules, 2021. (2) They shall be deemed to have come into force with effect from the 1st December,2021. 2. In the Haryana Goods and Services Tax Rules, 2017,in FORM GST DRC-03, - (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 . . ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.