Haryana Goods and Services Tax (Third Amendment) Rules, 2022.

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....ause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the Haryana Government, Excise and Taxation Department, Notification No. 104/ST-2, dated the 13thOctober, 2017."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - "(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceeding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- "I/We hereby declare that though our aggregate turnover in any preceeding financial year from 2017-18 onwards is more t....

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....count of export of electricity;"; (c) in sub-rule (4), the following Explanation shall be inserted, namely: - "Explanation. - For the purposes of this sub-rule, the value of goods exported out of India shall be taken as - (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less."; (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and letters "{tax payable on such inverted rated supply of goods and services x (Net ITC÷ ITC availed on inputs and input services)}." shall be substituted; 8. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019; 9. In the said rules, with effect from the 1st day of July, 2017, in rule 96, - (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: - "(b) the applicant has furnished a valid return in FORM GSTR-3B: Provided that if there is any mismatch between the ....

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....in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89."; (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted; 10. In the said rules, in FORM GSTR-3B, - (a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall be inserted; (b) after paragraph 3.1, the following paragraph shall be inserted, namely: - "3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Haryana Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax. Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (i) Taxable supplies on which electronic commerce operator pays tax under sub-section (5) of section 9 [to be furnished by the electronic comm....

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....ely report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-20, 2020-21 and 2021-22" shall respectively be substituted; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (c) in paragraph 7, - (A) after the words and figures "April 2021 to September 2021.", the following shall be inserted, namely: - "For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022."; (B) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entries shall be inserted at the end....

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.... (I) after the words, letters and figures "for taxpayers having annual turnover above ₹ 5.00 Cr.", the words, letters and figures "From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 5.00 Cr." shall be inserted; (II) the following paragraph shall be inserted at the end, namely: - "For FY 2021-22, the registered person shall have an option to not fill Table 18."; 12. In the said rules, in FORM GSTR-9C, under the heading Instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word "2019-20 and 2020-21", wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; 13. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: - "FORM GST PMT -....