Haryana Goods and Services Tax (Amendment) Rules, 2020

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..... 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. These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2020. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 36, in sub-rule (4), for the figures an .....

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..... t prescribed under rule 36- (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in resp .....

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..... sallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. . 4. In the said rules, in rule 138E, in clause (b), (i) for the sign : existing at the end, the sign and word ; or shall be substituted; (ii) after clause (b), t .....

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