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TMI BlogHaryana Goods and Services Tax (Amendment) Act, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... for matters connected therewith or incidental thereto. Be it enacted by the Legislature of the State of Haryana in the Seventy-first Year of the Republic of India as follows :- Short title and commencement. 1. (1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2020. (2) The provisions of sections 3 to 10 and 15 of this Act shall come into force from such date, as the Government may, by notification in the Official Gazette, appoint. Amendment of section 2 of Haryana Act 19 of 2017. 2. For sub-clauses (c) and (d) of clause (114) of section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the principal Act), the following sub-clauses shall be substituted and shall be deemed to have been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 31 of the principal Act, the following proviso shall be substituted, namely :- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner, as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.". Amendment of section 51 of Haryana Act 19 of 2017 8. In section 51 of the principal Act,- (a) for sub-section (3), the following sub-section shall be substi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin such time and" shall be inserted ; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted ; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words and signs "goods held in stock on the appointed day, within such time and in such manner, as may be prescribed, subject to" shall be substituted ; (d) in sub-section (5), for the words "existing law", the words and sign "existing law, within such time and in such manner, as may be prescribed" shall be substituted ; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words and signs "goods held in stock on the appointed day, within such time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the 30th June, 2020. Amendment of section 174 of Haryana Act 19 of 2017. 14. In clause (f) of sub-section (2) of section 174 of the principal Act,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be added, namely :- "Provided that the Government may, by notification in the Official Gazette, make such provisions as appears to it necessary or expedient, for extending the time limits specified in, or prescribed or notified under the Repealed Acts or rules framed thereunder in respect of actions which may not be completed or complied with due to force majeure : Provided further that the power to issue notification under this sub-section shall include the power t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. Repeal and saving 17. (1) The Haryana Goods and Services Tax (Amendment) Ordinance, 2020 (Haryana Ordinance No. 1 of 2020) and the Haryana Goods and Services Tax (Second Amendment) Ordinance, 2020 (Haryana Ordinance No. 3 of 2020), are hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinances shall be deemed to have been done or taken under this Act. BIMLESH TANWAR, Admini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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