TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Third Amendment) Rules, 2019
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....eon.". 3. in the said rules, in rule 42,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely:- "Explanation. For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services shall be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date."; b. in clause (g), after the letter and figure "FORM GSTR-2", the words, letters and figure "and at summary level in FORM GSTR-3B" shall be inserted; c. in clause (h), for the brackets and letter "(g)", the brackets and letter "(f)" shall be substituted; d. in clause (i),- i. before the existing proviso, the following proviso shall be inserted, namely:- "Provided that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the value of "E/F" for a tax period shall be calculated for each project separately, takin....
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....lowing sub rules shall be inserted, namely:- "(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the manner prescribed in the said sub-rule, with the modification that value of E/F shall be calculated taking value of E and F as under: E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet....
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....edit on commercial portion in the project (C3aggregate_comm) shall be calculated as under, C3aggregate_comm = [aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st July, 2017 to 31st March, 2019, x (AC / AT)] + [aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - AC = total carpet area of the commercial apartments in the project AT = total carpet area of all apartments in the project (b) The amount of final eligible common credit on commercial portion in the project (C3final_comm) shall be calculated as under C3final_comm =C3aggregate_comm x (E/ F) Where, - E = total carpet area of commercial apartments which have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier. F = AC = total carpet area of the commercial apartments in the project (c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03 in the month not la....
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....s earlier, and those which are not booked by the said date."; (c) in clause (g),- (A) after the letter and words " 'F' is the total turnover", the words "in the State" shall be inserted; (B) Before the existing proviso, the following proviso shall be inserted, namely,- "Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the value of "E/F" for a tax period shall be calculated for each project separately, taking value of E and F as under: E= aggregate carpet area of the apartments, construction of which is exempt from tax plus aggregate carpet area of the apartments, construction of which is not exempt from tax, but are identified by the promoter to be sold after issuance of completion certificate or first occupation, whichever is earlier; F= aggregate carpet area of the apartments in the project; Explanation1: In the tax period in which the issuance of completion certificate or first occupation of the project takes place, value of E shall also include aggregate carpet area of the apartments, which have not been booked till the date of issuance of completion certificate or first occupation of the project, whic....
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.... carpet area of the apartments in the project; Tcfinal = aggregate of Afinal in respect of all capital goods used in the project and Afinal for each capital goods shall be calculated as under, Afinal= A x (number of months for which capital goods is used for the project/ 60) and,- (a) where value of Tefinal exceeds the aggregate of amounts of Te determined for each tax period under sub-rule (1), such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03 in the month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project and the said person shall be liable to pay interest on the said excess amount at the rate specified in subsection (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where aggregate of amounts of Te determined for each tax period under sub-rule (1) exceeds Tefinal, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of th....
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....d under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (ix) the term "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016) by the Central Government or State Government; (x) the term "carpet area" shall have the same meaning assigned to it in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (xi) "an apartment booked on or before the date of issuance of completion certificate or first occupation of the project" shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of the apartment service has time of supply on or before the said date; and (b) consideration equal to at least one installment has been credited to the bank account of the registered person on or before the said date; and (c) an allotment letter or sale agr....
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....er in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.". 7. In the said rules, for rule 142, the following rule shall be substituted, namely:- "142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any othe....
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....ow Cause Notice (a) Brief facts of the case : (b) Grounds : (c) Tax and other dues : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total Signature Name Designation Jurisdiction Address Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. 9. In the said rules, for FORM GST DRC-02, the following FORM shall be substituted, namely:- FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date: To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period : F.Y. : Section /sub-section under which statement is being issued : SCN Ref. No. ------- Date - Statement Ref. No. ---- Date - Summary of Statement : (a) Brief facts of the case : (b) Grounds : (c) Tax and other dues : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From....
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....quires to be withdrawn_____ 5. Description of goods / services (if applicable) : Sr. No. HSN code Description 6. Section of the Act under which demand is created: 7. Details of demand, if any, after rectification : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total You are hereby directed to make the payment by failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address To _______________ (GSTIN/ID) _______________ Name _______________ (Address ) Note - 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. 4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn. 12. In the said rules, for FORM GST ASMT-13, the following FORM shall be substituted, namely:- FORM GST ASMT- 13 [See rule 100(1)] Refe....
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....ice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect from------------ Whereas, no reply was filed by you or your reply was duly considered during proceedings held on --------- date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction : Submissions, if any : Conclusion (to drop proceedings or to create demand) : Amount assessed and payable : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recov....