Haryana Goods and Services Tax (Second Amendment) Rules, 2024.
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Waiver of interest and penalty: new electronic procedure for applications and adjudication under section 128A, with timelines and conditions.
Amendments integrate section 74A references across multiple rules and forms, prescribe a thirty day limit for recipient issued invoices under section 31(3)(f), clarify monthly filing for FORM GSTR-7, omit certain provisos and sub-rules, revise pre-deposit parameters in appeal forms, and insert rule 164 establishing electronic procedures (FORM GST SPL-01/02 and related forms) for waiver of interest and/or penalty under section 128A with eligibility, payment, documentation, hearing, adjudication timelines, and consequences including deemed approval and restoration mechanics for withdrawn appeals.