Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

The Haryana Goods and Services Tax (Fifth Amendment) Rules, 2017.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he words "ninety days" shall be substituted. 3. In the said rules, in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted and shall be deemed to have been inserted with effect from the 22nd June, 2017. 4. In the said rules, in rule 40, in sub-rule (1), for clause (b), the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.". 7. In the said rules, for rule 103, the following rule shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- "103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.". 8. In the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. * PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. 10. In the said rules, in FORM GST TRAN-1 in serial number 7,- (i) in item (a), for the word, figures and brackets "and 140 (6)", the figures, brackets and word", 140 (6) and 140 (7)" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) in ite .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates