TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Amendment) Act, 2019
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....ing," 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 section 9, a registered person, not eligible to opt to pay tax under sub-section (1) ....
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.... 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 rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation.-For the purposes of this sub-sect....
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....dhaar 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 Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordi....
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....ner, 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 principal Act, the following sub-sections shall be added, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for Integrated tax, Central tax, State tax or cess, in such form and manner and subject to such conditions a....
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....nsfer 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 of 2017.-After sub-section (8) of section 54 of the principal Act, the following sub-section shall be inserted, namely :- "(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.". 14. Amendment of section 95 of Haryana Act 19 of 2017.-In section 95 of the principal Act,- (I) in clause (a),- (i) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be in....
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....eferred 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 National Appellate Authority" shall be inserted ; (ii) after the words and figures "sub-section (4) of section 98 or under sub-section (1) of section 101", the words, figures and letter "of the Act or under section 101C of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017)" shall be inserted. 19. Amendment of section 105 of Haryana Act 19 of 2017.-In section 105 of the principal Act,- (i) for the existing marginal heading, the following marginal heading shall be substituted, namely :- "Powers of Authority, Appellate Authority and National Appellate Authority" ; (ii) in sub-section (1), after the words "Appellate Authority", the words "or the ....