9911796707
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 ..... force on the date of their publication 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the words The details of tax collected at source under sub-section (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) su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Up to sixty per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of forty per 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be added, namely:- 163. Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in (a) FORM GST REG-01 as amended from time to time; (b) return in FORM GSTR-3B for certain tax periods; (c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as requesting system ), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 5A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: 5B. Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) GSTIN Taxable Value 1 2 5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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