GST rule amendment expands officer coverage under rule 109A by adding Joint Commissioner alongside Additional Commissioner. The Haryana Goods and Services Tax Rules, 2017 are amended to expand the officers referenced in rule 109A. In sub-rule (1), clause (a), and in sub-rule (2), clause (a), the words 'or Joint Commissioner' are inserted after the words 'Additional Commissioner'. The amendment broadens the category of officers empowered under the specified rule.
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Provisions expressly mentioned in the judgment/order text.
GST rule amendment expands officer coverage under rule 109A by adding Joint Commissioner alongside Additional Commissioner.
The Haryana Goods and Services Tax Rules, 2017 are amended to expand the officers referenced in rule 109A. In sub-rule (1), clause (a), and in sub-rule (2), clause (a), the words "or Joint Commissioner" are inserted after the words "Additional Commissioner". The amendment broadens the category of officers empowered under the specified rule.
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