TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Amendment) Act, 2019
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....d sign "the National Appellate Authority for Advance Ruling," shall be inserted ; 3. Amendment of section 10 of Haryana Act 19 of 2017.-In section 10 of the principal Act,-- (I) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely :- "Explanation.-For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State." ; (II) in sub-section (2),- (i) in clause (d), the word "and" occurring at the end shall be omitted ; (ii) in clause (e), for the word and sign "Council :", the words "Council ; and" shall be substituted ; (iii) after clause (e), the following clause shall be inserted, namely :- "(f) he is neither a casual taxable person nor a non-resident taxable person :"; (III) after sub-section (2), the following sub-section shall be inserted, namely :- "(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of sect....
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....exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.-For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely :- (i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act ; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.". 4. Amendment of section 22 of Haryana Act 19 of 2017.-In section 22 of the principal Act, in sub-section (1),- (i) in the second proviso, for the sign "." existing at the end, the sign ":" shall be substituted ; (ii) after the second proviso, the following proviso shall be added, namely :- "Provided further that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rup....
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....ised signatory and such other class of persons, in such manner, as the Government may, on the recommendation of the Council, specify in the said notification : Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-sections (6A) or (6B) or (6C) shall not apply to such person or class of persons or part of the State, as the Government may, on the recommendations of the Council, specify by notification. Explanation.-For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (Central Act 18 of 2016).". 6. Insertion of section 31A of Haryana Act 19 of 2017.-After section 31 of the principal Act, the following section shall be inserted, namely :- "31A. Facility of digital payment to recipient.-The ....
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....in such time, as may be prescribed : Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.". 8. Amendment of section 44 of Haryana Act 19 of 2017.-In sub-section (1) of section 44 of the principal Act,- (i) for the sign ''." existing at the end, the sign '':" shall be substituted; (ii) the following provisos shall be inserted, namely :- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein : Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". 9. Amendment of section 49 of Haryana Act 19 of 2017.-After sub-section ((9) of section 49 of the princip....
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.... reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein : Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". 12. Insertion of new section 53A of Haryana Act 19 of 2017.-After section 53 of the principal Act, the following section shall be inserted, namely :- "53A. Transfer of certain amounts.-Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) or under the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or under the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017) the Government shall, transfer to the Central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time, as may be prescribed.". 13. Amendment of section 54 of Haryana Act 19 o....
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....3 of the principal Act,- (I) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) The advance ruling pronounced by the National Appellate Authority under this Chapter shall be binding on,- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 43 of 1961) ; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961(Central Act 43 of 1961)."; (II) in sub-section (2), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "and sub-section (1A)" shall be inserted. 18. Amendment of section 104 of Haryana Act 19 of 2017.-In section 104 of the principal Act, in sub-section (1),- (i) after the words "Authority or the Appellate Authority", the words "or the....