Haryana Goods and Services Tax (Third Amendment) Rules, 2023 - 65/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th October, 2023 No. 65/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 (Third Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter for the said rules, in rule 23, in sub-rule (1), with effect from the 1st day of October, 2023, (a) for the part beginning with the words within a period of thirty days and ending with the words and figures section 30 , the words within a period of ninety days from the date of the service of the order of cancellation of registration shall be substituted; (b) in the first proviso, for the words Provided that , the following words and signs shall be substituted, namely: Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days: Provided further that ; (c) in the second proviso, for the words Provided further , the words Provided also shall be substituted. 3. In the said rules, in rule 43, after sub-rule (5), after Explanation 2 , with effect from the 1st day of October, 2023, the following Explanation shall be inserted, namely:- Explanation 3 :- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers. . 4. In the said rules, in rule 64, with effect from the 1st day of October, 2023, for the words person in India other than , the words non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or to shall be substituted. 5. In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for the portion beginning with the words The details and ending with the words suppliers , the words The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers shall be substituted. 6. In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:- (2) The following periods shall not be included in the period of delay under sub- rule (1), namely:- (a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under sub-rule (3) of rule 92, that the applicant takes to- (i) furnish a reply in FORM GST RFD-09, or (ii) submit additional documents or reply; and (b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant. . 7. In the said rules, in rule 162, with effect from the 1st day of October, 2023, (a) in sub-rule (3), the words has cooperated in the proceedings before him and shall be omitted; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- ( 3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:- TABLE Serial Number Offence Compounding amount if offence is punishable under clause (i) of sub- section (1) of section 132 Compounding amount if offence is punishable under clause (ii) of sub- section (1) of section 132 (1) (2) (3) (4) 1 Offence specified in clause (a) of sub-section (1) of section 132 of the Act Up to seventy-five per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of fifty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Up to sixty per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of forty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. 2 Offence specified in clause (c) of sub-section (1) of section 132 of the Act 3 Offence specified in clause (d) of sub-section (1) of section 132 of the Act 4 Offence specified in clause (e) of sub-section (1) of section 132 of the Act 5 Offence specified in clause (f) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent of tax evaded. Amount equivalent to twenty-five per cent of tax evaded. 6 Offence specified in clause (h) of sub-section (1) of section 132 of the Act 7 Offence specified in clause (i) of sub-section (1) of section 132 of the Act 8 Attempt to commit the offences or abets the commission of offences mentioned in clauses (a), (c) to (f) and clauses (h) and (i) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Amount equivalent to twenty-five per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Provided that where the offence committed by the person falls under more than one category specified in the Table above, the compounding amount, in such case, shall be the amount determined for the offence for which higher compounding amount has been prescribed. . 8. In the said Rules, after rule 162, with effect from the 1st day of October, 2023, the following rule, shall be added, namely:- 163. Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in (a) FORM GST REG-01 as amended from time to time; (b) return in FORM GSTR-3B for certain tax periods; (c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as requesting system ), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. (3) The common portal shall communicate the information referred to in sub-rule (1) with the requesting system on receipt from the said system- (a) the consent of the said registered person, and (b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required. . 9. In the said rules, in FORM GSTR-5A, with effect from 1st day of October, 2023; (i) in the heading, for the words persons in India , the words, brackets and figure online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India shall be substituted; (ii) for serial number 4 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 4. Period: Month - Year 4(a) ARN: 4(b) Date of ARN: ; (iii) in serial number 5, for the word consumers , the words non-taxable online recipient shall be substituted; (iv) in serial number 5A, for the word persons , the words online recipient shall be substituted; (v) after serial number 5A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: 5B. Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) GSTIN Taxable Value 1 2 5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 ; 10. In the said rules, in FORM GSTR-8, with effect from the 1st day of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely;- 3.1. Details of supplies made through e-commerce operator by un- registered suppliers Enrolment no. of supplier Gross value of supplies made Value of supplies returned Net value of the supplies 1 2 3 4 (b) after serial number 4 and the entries relating thereto, the following serial number and entries , shall be inserted, namely;- 4.1. Amendments to details of supplies made through e-commerce operator by unregistered suppliers Original details Revised details Month Enrolment no. of supplier Enrolment no. of supplier Gross value of supplies made Value of supply returned Net value of the supplies 1 2 3 4 5 6 DEVINDER SINGH KALYAN, Principal Secretary to Government Haryana, Excise and Taxation Department.