9911796707
TMI BlogHaryana Goods and Services Tax (Second Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... all be inserted with effect from the 1st day of November, 2024, namely:- 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice. Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be. . 5. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure FORM GSTR-7 , the words , on or before the tenth day of the month succeeding the calendar month, shall be inserted with effect from the 1st day of November, 2024. 6. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures in contravention of sub-rule (10) of rule 96, shall be omitted. 7. In the said rules, in rule 88B, in sub-rule (1), after the word and figures or section 74 , the words, figures and letter or section 74A shall be inserted with effect from the 1st day of Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 , the words, brackets, figures and letters or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A shall be substituted; (d) in sub-rule (2B), after the words and figures or section 74 , the words, figures and letter or section 74A shall be inserted; (e) for sub-rule (3), the following sub-rule shall be substituted, namely: (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance of order under the said sub-section (3), he shall in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or statement or order, on or before the date notified under the said sub-section. (4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (5) The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement or order under section 73, as the case may be. (6) Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so within a period of three months from the date notified under sub-section (1) of section 128A: Provided that where an application in FORM GST SPL-02 is to be filed in cases referred to in the first proviso to sub-section (1) of section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not be required to be issued by the proper officer, in respect of the said notice or statement; (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (c) of sub-section (1) of section 128A, the liability created in the part II of Electronic Liability Register, shall be modified accordingly. (12) If the proper officer is not satisfied with the reply of the applicant, the proper officer shall issue an order in FORM GST SPL-07 rejecting the said application. (13) (a) In cases where notice in FORM GST SPL-03 has not been issued, the proper officer shall issue the order under sub-rule (10) within a period of three months from the date of receipt of the application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be. (b) In cases where notice in FORM GST SPL-03 has been issued, the proper officer shall issue the order in sub-rule (10) or sub-rule (12) within a period of three months from the date of receipt of reply of the applicant in FORM GST SPL-04, or within a period of four months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said order of the Appellate Authority. (16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to sub-section (1) of section 128A, and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void. (17) In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in respect of any demand pertaining to erroneous refund or on account of demand pertaining to the period other than the period mentioned in sub-section (1) of section 128A, and the details of such amount have been mentioned in FORM GST SPL-05 or FORM GST SPL-06, the applicant shall pay the said amount of interest, or penalty, or both, within a period of three months from the date of issuance of the order in FORM GST SPL-05 or FORM GST SPL-06, as the case may be, and where the said amount is not paid within the said time period, the waiver of interest, or penalty, or both, under section 128A as per the order issued in FORM GST SPL-05 or FORM GST SP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely: - OR SUSPENSION DUE TO VIOLATION OF RULE 10A 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration, you have not furnished the valid details of bank account within thirty days from the date of grant of registration. 2. The discrepancies or anomalies prima facie indicate contravention of the provisions of the Haryana Goods Services Tax Act, 2017 (19 of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of rule 21A. 4. Accordingly, you are requested to furnish the valid details of bank account on the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common porta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id rules, in FORM GST APL-01, with effect from the 1st day of November, 2024. (a) in entry number 15, (i) in clause (a), in the Table, in the first column relating to Particulars , in item (b) relating to pre-deposit , for the brackets, letters, words and figures (b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect of cess) , the brackets, letters, words, and figures (b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST) shall be substituted; (ii) in clause (b), in the opening portion, for the brackets, words, figures and letters (pre-deposit 10% of disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25 crore in respect of cess) , the brackets, words, figures and letters (pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST) shall be substitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice will be issued under sub-section (1) of Section 74A read with clause (ii) of sub-section (5) of the said section. (c) in PART B, in the first paragraph, after the words, figures and brackets under section 73(5) / 74(5) , the figures, letters and brackets /74A (8)/ 74A (9) shall be inserted. 22 . In the said rules, after FORM GST CPD-02, the following forms shall be inserted with effect from the 1st day of November, 2024, namely: - FORM GST SPL 01 [ See rule 164(1) ] Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section Reference No. Date: Table 1 S. No. Particulars 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number d Email Address e Address f Jurisdiction Table 2 2 S. No. Details of the notice 1 Notice / Statement No 2 Date of issuance of notice/ statement 3 Section under which notice/ statement is issued Drop down 4 Whether any writ petition is filed against the notice/ statement before High Court/ Supreme Court Drop down 5 If Yes in 4 , whether the order for withdrawal of writ petition is issued? Drop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the details of the notice/ statement against which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the notice/ statement is available on the common portal, Application Reference Nnumber of the same needs to be filled. If the same is not available on the portal, the reference number of the manually issued notice/ statement needs to be filled. 3. In entry 3 of Table 2, the applicant has to choose the option section 73 from the dropdown, if the notice/statement is issued under section 73 at the first instance, and the option section 74 read with Section 75(2) in case the notice was initially issued under section 74 and was later deemed to be issued under section 73,based on the order of the Appellate Authority/ Appellate Tribunal or Court as per section 75(2). 4. In Table 3A, columns 2 to 8 will be auto filled, in case the notice/ statement is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled by the applicant. 5. While calculating the amount deductible on account of not being payable in accordance with sub-section (5) or sub-section (6) of section 16, from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application. 2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under section 128A in any forum in the future. 3. I also undertake that on issue of an order concluding demand proceedings issued under section 128A, no writ shall be filed against the order mentioned in Table 2 of this form. 4. If an application is filed/ has been filed by the department against the order mentioned in Table 2 or if any proceedings are initiated under sub-section (1) of section 108 against the said order, and the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, issues an order enhancing my tax liability, I undertake to pay the additional amount of tax payable within three months from the date of the said order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, as per second proviso to sub-section (1) of section 128A. 5. I declare that all information provided by me is accurate and truthful. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solely on account of contravention of section 16(4) and not on any other grounds. FORM GST SPL -03 Notice in response to an application filed under Section 128A [See rule 164(8)] Date: Reference No.: To GSTIN of applicant Legal Name of applicant Address of applicant Reference No. of FORM GST SPL -01 or FORM GST SPL -02 dated Subject: Notice in response to application filed under section 128A-regarding 1. Whereas, you have submitted an application under section 128A, declaring your outstanding dues and seeking waiver of interest and penalty in the FORM GST SPL-01/FORM GST SPL-02 bearing reference no dated . 2. Upon verification of your application and the details provided therein, your application is liable to be rejected for the following reasons: - [Reason 1] - [Reason 2] OR/ AND In this regard, it appears that the amount of tax is short paid by you as given below: Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/ statement) or by crediting electronic liability register in case of orders Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 Drop down Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to your application with reference no. dated .. , and your reply in FORM GST SPL-04 with reference no. dated furnishing details/ information/ submission and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A . 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/ Demand Order Details: a. Order No/ Notice No.: b. Date of order/ Notice: Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Tax including cess 1 2 3 4 5 6 7 8 9 CGST SGST IGST Cess TOTAL CGST SGST IGST Cess TOTAL Amount already paid towards the said notice/ statement / order Amount of interest and penalty waived as per section 128A Rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee Others Interest Penalty Interest Penalty 10 11 12 13 14 15 16 17 18 19 20 CGST SGST IGST Cess TOTAL CGST SGST IGST Cess TOTAL [Signature] [Name of the Appellate Authority] [Designation] [Jurisdiction] Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -07 [See rule 164(12)] Order for Rejection of Application submitted under section 128A Reference No. .. Date: To, GSTIN of applicant Legal Name of applicant Address of applicant Reference is invited to: Particulars Reference No. Dated Application in FORM GST SPL -01/ FORM GST SPL-02 Show Cause Notice in FORM GST SPL -03: Reply to the Show Cause Notice in FORM GST SPL -04: Subject: Order for Rejection of Application submitted under section 128A This has reference to your application with reference no. dated .. furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest and penalty under section 128A. The notice referred to above was issued to you to explain the reasons as to why the said application should not be reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
