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    <title>The Haryana Goods and Services Tax (Fifth Amendment) Rules, 2017.</title>
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    <description>The amendment package revises procedural timelines, filing and form requirements, payment channels and Authority membership: rule 3 extends a prescribed period from sixty to ninety days; rule 17(2) permits action after a Ministry of External Affairs recommendation; rule 40(1)(b) mandates electronic declaration in FORM GST ITC-01 to claim input tax credit within the prescribed period subject to Commissionerial extensions; rule 87 authorises specified payment routes for non-resident online suppliers and limits challan validity; rule 103 requires Joint Commissioner rank officers on the Authority for Advance Ruling; REG and TRAN form fields and headings are substituted accordingly.</description>
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