https://www.taxtmi.com/notifications?id=141126 The Haryana GST (Fifth Amendment) Rules, 2023 (effective 26 October 2023) amend the 2017 Rules to deem the value of services by a supplier to a related person for providing a corporate guarantee to be a prescribed percentage of the guarantee amount or actual consideration, whichever is higher; substitute procedural language in rule 142(3) to require an intimation rather than an order; insert a one year expiry contingency in rule 159(2) and FORM GST DRC-22; add "One Person Company" to FORM GST REG-01; replace FORM GST REG-08 with a comprehensive cancellation template; revise FORM GSTR-8 entries for TCS, interest and late fee; and expand enrolment criteria in FORM GST PCT-01 PART-B. en-us Wed, 15 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141126 The Haryana GST (Fifth Amendment) Rules, 2023 (effective 26 October 2023) amend the 2017 Rules to deem the value of services by a supplier to a related person for providing a corporate guarantee to be a prescribed percentage of the guarantee amount or actual consideration, whichever is higher; substitute procedural language in rule 142(3) to require an intimation rather than an order; insert a one year expiry contingency in rule 159(2) and FORM GST DRC-22; add "One Person Company" to FORM GST REG-01; replace FORM GST REG-08 with a comprehensive cancellation template; revise FORM GSTR-8 entries for TCS, interest and late fee; and expand enrolment criteria in FORM GST PCT-01 PART-B. Notifications GST - States Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141126