Haryana Goods and Services Tax (Removal of Difficulties) Order, 2024. - 40/GST-2 - Haryana SGST

Entry tax procedural restoration enables completion of pending proceedings and prescribes registration, returns and assessment rules.

Order issued under the third proviso to sub section (2) of section 174, HGST Act, 2017, retrospectively effective from the commencement of the 2008 Act, to complete pending proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2008. It prescribes registration and amendment procedures, security modalities, return and record keeping obligations, assessment and demand processes (including best judgment assessment and demand notices), refund and refund adjustment procedures, instalment payment mechanics for arrears, allowable deductions from turnover with documentary proof, and applies relevant provisions of the Haryana VAT Act, 2003 mutatis mutandis; appended forms ET 1 to ET 7 and ET 6 challan.