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TMI BlogHaryana Goods and Services Tax (Third Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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