Amendment in Notification No.46/ST-2, dated the 30th June, 2017 - 16/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th May, 2023 No. 16/GST-2. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No.46/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No.46/ST2, dated the 30th June, 2017, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entires under column (5), in condition (2),- (i) in the second proviso, for the sign . , the sign : shall be subsituited; (ii) after the second proviso, the following provisos shall be added, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a Goods Transport Agency who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department