Haryana Goods and Services Tax (Third Amendment) Rules, 2023 - 65/GST-2 - Haryana SGST

Compounding amounts and consent-based GST data sharing updated, with extended challenge periods for registration cancellation.

The Rules extend the period to challenge cancellation of registration to ninety days with possible extension by the Commissioner or authorised officer up to one hundred and eighty days; specify excluded delay periods for refund processing where applicants delay replies or bank-account validation; treat Duty Free Shop supplies at international arrival terminals to incoming passengers as includible in value of exempt supplies for certain rules; prescribe tiered compounding amounts for offences under section 132; mandate electronic sharing of tax-collected-at-source details to registered suppliers; amend FORM GSTR-5A and FORM GSTR-8 reporting fields; and add consent-based sharing of registration and return information with requesting systems under section 158A.