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of <h1>Guidelines for Enforcing Haryana GST Act 2017: Registration, Tax Assessment, and Officer Cross-Empowerment Detailed.</h1> The circular provides guidelines for implementing the Haryana Goods and Services Tax Act, 2017, following the repeal of previous tax laws. It outlines procedures for identifying unregistered taxable persons, including temporary registration and assessment of tax liabilities. It addresses discrepancies in tax returns and the role of GST Practitioners. The document details the authority to arrest for specific tax offenses and the recovery of arrears under the repealed Haryana Value Added Tax Act. It also discusses cross-empowerment of officers under various GST Acts and emphasizes uniform enforcement of these provisions by tax officers.
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