The Haryana Goods and Services Tax (Third Amendment) Rules, 2017. - 56/ST-2 - Haryana SGST

Haryana GST rules amended: refund rules for zero-rated exports, strengthened seizure, recovery and compounding procedures.

The amendment adds explicit references to central tax, State tax and integrated tax; allows FORM GSTR-3B alongside FORM GSTR-3; inserts Rule 96A requiring exporters using bond or Letter of Undertaking to furnish FORM GST RFD-11 prior to export, sets electronic transmission and Customs confirmation of export invoices, prescribes time limits for payment of tax and interest where exports or foreign exchange receipts fail, and provides for withdrawal and restoration of export privileges. It introduces E-way transitional provisions, detailed inspection, seizure and provisional release procedures (with bond and bank guarantee), and a comprehensive demands and recovery regime using specified FORM GST DRC series, plus compounding procedures under FORM GST CPD series.