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TMI BlogHaryana Goods and Services Tax (Third Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... reby clarified that the value of assets means the value of the entire assets of the business, whether or not input tax credit has been availed thereon. . 3. in the said rules, in rule 42,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely:- Explanation . For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services shall be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date. ; b. in clause (g), after the letter and figure FORM GSTR-2 , the words, letters and figure and at summary level in FORM GSTR-3B shall be inserted; c. in clause (h), for the brackets and letter (g) , the brackets and letter (f) shall be substituted; d. in clause (i),- i. before the existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax credit shall be substituted; (c) in clause (a) of sub-rule (2), for the words added to the output tax liability of the registered person , the words, letters and figures reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03 shall be substituted; (d) after sub-rule (2), the following sub rules shall be inserted, namely:- (3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30 th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the following manner. (a) The aggregate amount of common credit on commercial portion in the project (C3aggregate_comm) shall be calculated as under, C3 aggregate_ comm = [aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st July, 2017 to 31st March, 2019, x (A C / A T )] + [aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1 st April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - A C = total carpet area of the commercial apartments in the project A T = total carpet area of all apartments in the proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in clause (b),- i. after the letters and figure FORM GSTR-2 , the words, letters and figures and FORM GSTR-3B shall be inserted; ii. in the end, the following explanation shall be inserted, namely: - Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the said Act, the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero rated supplies, shall be zero during the construction phase because capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date. ; (c) in clause (g),- (A) after the letter and words F is the total turnover , the words in the State shall be inserted; (B) Before the existing proviso, the following proviso shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, as under: Te final = [(E1 + E2 + E3) /F] x Tc final Where,- E1= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be calculated as under, - E2= [Carpet area of such apartments] x [V 1 / (V 1 +V 2 )],- Where,- V 1 is the total value of supply of such apartments which was exempt from tax; and V 2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it attributable to the remaining life shall be availed in the project in which the capital goods is further used; ; (iii) the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered the following Explanation shall be inserted, namely:- Explanation 2: For the purposes of rule 42 and this rule,- (i) the term apartment shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (ii) the term project shall mean a real estate project or a residential real estate project; (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (iv) the term Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP; (v) the term promoter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, as amended; . 5. In the said rules, after rule 88, the following rule shall be inserted and shall be deemed to have been inserted with effect from the 29th March, 2019, namely: - Rule 88A. Order of utilization of input tax credit. - Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, as the case may be, in any order: Provided that the input tax credit on account of central tax, State tax shall be utilised towards payment of integrated tax, central tax, State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully. . 6. In the said rules, for rule 100, the following rule shall be substituted, namely: 100. Assessment in certain cases.- (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC 04. (3) Where the person chargeable with tax makes payment of tax and interest under subsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06 . (5) A summary of the order issued under section 52 or section 62 or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Signature Name Designation Jurisdiction Address Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. 9. In the said rules, for FORM GST DRC-02, the following FORM shall be substituted, namely: FORM GST DRC -02 [See rule 142(1)(b)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supply (POS) details shall be required only if the demand is created under the IGST Act. 10. In the said rules, for FORM GST DRC-07, the following FORM shall be substituted, namely: FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) 142(5)] Summary of the order Reference No. Date 1. Details of order : (a) Order No. : (b) Order date : (c) Financial year : (d) Tax period: From --- To -------- 2. Issues involved : 3. Description of goods / services (if applicable): Sr. No. HSN code Description 4. Section(s) of the Act under which demand is created: 5. Details of demand : (Amount in Rs.) Sr. No. Tax rate Turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Tax period, if any From --- To ---- (c) Section under which order is passed (d) Original order no. (e) Original order date (f) Rectification order no. (g) Rectification order date (h) ARN, if applied for rectification (i) Date of ARN 2. Your application for rectification of the order referred to above has been examined ______ 3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) _____ 4. The order referred to above (issued under section 129) requires to be withdrawn_____ 5. Description of goods / services (if applicable) : Sr. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (POS) details shall be required only if the demand is created under the IGST Act. 4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn. 12. In the said rules, for FORM GST ASMT-13, the following FORM shall be substituted, namely:- FORM GST ASMT- 13 [See rule 100(1)] Reference No.: Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address) Tax Period : F.Y. : Return Type : Notice Reference No.: Date : Act/ Rules Provisions: Assessment order under section 62 (Assessment order under Section 62) Preamble - standard The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing dues. Name Designation Jurisdiction Address Note 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act. 13. In the said rules, for FORM GST ASMT-15, the following FORM shall be substituted, namely: FORM GST ASMT - 15 [See rule 100(2)] Reference No.: Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Tax Period : F.Y. : SCN reference no. : Date : Act/ Rules Provisions: Assessment order under section 63 Preamble - standard The notice referred to above was issued to you to explain th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by date failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act. 14. In the said rules, for FORM GST ASMT-16, the following FORM shall be substituted, namely: FORM GST ASMT 16 [See rule 100(3)] Reference No.: Date: To _______________ (GSTIN/ID) _______________ Name _______________ (Address) Tax Period : F.Y. : Act/ Rules Provisions: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act. 15. In the said rules, in FORM GST CPD-02, for the table and Note below the table, the following table and Note shall be substituted, namely: Sr. No. Offence Act Compounding amount (Rs.) (1) (2) (3) (4) Note:- (1) In case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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