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of <h1>Haryana GST Amendment 2018: Rule 109A Sets Up Appellate Authority for Appeals Process Under GST Acts.</h1> The Haryana Government, under the authority of Section 164 of the Haryana Goods and Services Tax Act, 2017, has issued the Haryana Goods and Services Tax (Second Amendment) Rules, 2018. This amendment introduces Rule 109A, which outlines the appointment of an Appellate Authority. Individuals aggrieved by decisions under the Act or the Central Goods and Services Tax Act, 2017, can appeal to the Commissioner of State Tax or the Additional Commissioner of State Tax (Appeals) within specified timeframes. Additionally, the Commissioner of State Tax has the authority to transfer or consolidate appeals based on administrative grounds.
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