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THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
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....eference to the coming into force of that provision. Amendment of section 2 of Haryana Act 19 of 2017. 2. In section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the principal Act),- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be inserted; (b) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (c) for sub-clause (h) of clause (17), the following sub-clause shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in such club; and"; (d) clause (18) shall be omitted; (e) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (f) in sub-clause (f) of clause (69), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted; (g) in clause (102)....
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....amount calculated at such rate", the words, sign, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (ii) in the proviso,- (a) for the words "one crore rupees", the words "one crore and fifty lakh rupees" shall be substituted; and (b) for the sign "." existing at the end, the sign ":" shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely:- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher."; II. for clause (a) of sub-section (2), the following clause shall be substituted, namely:- "(a) save as provided in sub-section (1), he is not engaged in the supply of services;". Amendment of section 12 of Haryana Act 19 of 2017. 6. In clause (a) of sub-section (2) of section 12 of the principal Act, the words, brackets and figure "sub-section (1) of" shall be omitte....
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....ining on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or servi....
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....onomic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; (b) for the proviso to sub-section (2), the following proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions, as may be prescribed.". Amendment of section 29 of Haryana Act 19 of 2017. 14. In section 29 of the principal Act,- (a) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (b) in sub-section (1),- (i) in clause (c), for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) after clause (c), the following proviso shall be added, namely:- "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner, as may be prescribed."; (c) in sub-section (2),- (i) i....
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.... (1), the following sub-section shall be substituted, namely:- "(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form, manner and within such time as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, as may be prescribed: Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (b) in sub-section (7),- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be added, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last da....
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....e outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner, as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which may be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such, as may be prescribed.". Amendment of section 48 of Haryana....
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.... (a) in sub-section (8), for clause (a), the following clause shall be substituted, namely:- "(a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports;"; (b) in clause (2) of the Explanation,- (i) in item (i) of sub-clause (c), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:- "(e) in the case of refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;". Amendment of section 79 of Haryana Act 19 of 2017. 24. After sub-section (4) of section 79 of the principal Act, the following Explanation shall be added, namely:- "Explanation.- For the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or sub-section (5) of section 25, as the case may be.". Amendment of section 107 of Haryana Act 19 of 2017. 25. In clause (b) of sub-section (6) of section 10....