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TMI BlogTHE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of section 2 of Haryana Act 19 of 2017. 2. In section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the principal Act), (a) in clause (4), for the words the Appellate Authority and the Appellate Tribunal , the words, brackets and figures the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be inserted; (b) in clause (16), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (c) for sub-clause (h) of clause (17), the following sub-clause shall be substituted, namely:- (h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in such club; and ; (d) clause (18) shall be omitted; (e) in clause (35), for the word, brackets and letter clause (c) , the word, brackets and letter clause (b) shall be substituted; (f) in sub-clause (f) of clause (69), after the word and figures article 371 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 5. In section 10 of the principal Act, I. in sub-section (1) (i) for the words and sign in lieu of the tax payable by him, an amount calculated at such rate , the words, sign, brackets and figures in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (ii) in the proviso, (a) for the words one crore rupees , the words one crore and fifty lakh rupees shall be substituted; and (b) for the sign . existing at the end, the sign : shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely:- Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; II. for clause (a) of sub-section (2), the following clause shall be substituted, namely:- (a) save as provided in sub-section (1), he is not engaged in the supply of services; . Amendment of section 12 of Harya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (aa) vessels and aircraft except when they are used (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal Act, (a) in sub-section (1), (i) in the proviso, for the sign . existing at the end, the sign : shall be substituted; and (ii) after the proviso, the following proviso shall be added, namely:- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; (b) for the proviso to sub-section (2), the following proviso shall be substituted, namely:- Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions, as may be prescribed. . Amendment of section 29 of Haryana Act 19 of 2017. 14. In section 29 of the principal Act, (a) in the marginal heading after the word Cancellation , the words or suspension shall be inserted; (b) in sub-section (1), (i) in clause (c), for the sign . existing at the end, the sign : shall be substituted; and (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. . Amendment of section 39 of Haryana Act 19 of 2017. 17. In section 39 of the principal Act, (a) for sub-section (1), the following sub-section shall be substituted, namely:- (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form, manner and within such time as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, as may be prescribed: Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (b) in sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit in respect of outward supplies not furnished under sub-section (3) shall be such, as may be prescribed and such procedure may include the maximum amount of the input tax credit which may be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner, as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . Amendment of section 52 of Haryana Act 19 of 2017 . 22. In sub-section (9) of section 52 of the principal Act, for the word and figures section 37 , the words and figures section 37 or section 39 shall be substituted. Amendment of section 54 of Haryana Act 19 of 2017. 23. In section 54 of the principal Act, (a) in sub-section (8), for clause (a), the following clause shall be substituted, namely:- (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports; ; (b) in clause (2) of the Explanation, (i) in item (i) of sub-clause (c), after the words foreign exchange , the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:- (e) in the case of refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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