Haryana Goods and Services Tax (Amendment) Rules, 2020

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....commendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2020. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 36, in sub-rule (4), for the figures and words "20 percent.", the figures ....

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....by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respec....