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    <title>Haryana Goods and Services Tax (Third Amendment) Rules, 2023</title>
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    <description>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.</description>
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