TaxTMI 
TaxTMI 
Guidelines in respect of some provisions of the Haryana Goods and Services Tax Act, 2017
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....is by issuing an order in Form GST REG-12 (appended to the HGST Rules, 2017) (ii) A person who has been temporarily registered shall apply within 90 days for regular registration. In case such a person does not apply for registration within 90 days of its temporary registration, he shall be considered as unregistered even for the period of temporary registration and all the assessments (including period of 90 days) will be framed as unregistered dealer. This given temporary registration no. was meant for identification only and shall not be of any use as it does not contain necessary details to avail benefit under the GST Act, 2017. (iii) Section 63 of the HGST Act, 2017 read with Rule 100(2) of HGST Rules, 2017 provides that the proper officer may proceed to assess tax liability of an unregistered taxable person, to the best of his judgment, for the relevant tax periods, by issuing a notice in Form GST ASMT-14 (appended to the HGST Rules, 2017). The assessment order shall be passed in Form GST ASMT-15 (appended to the HGST Rules, 2017). The assessment may be framed within 5 years commencing with December next of each tax period. (iv) Wh....
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....CT-02 or may reject the application. The ETC, Haryana has issued an order to authorize the officers. (iii) If the GST Practitioner is found guilty of misconduct, in connection with any proceedings under the Act, the authorized officer may issue a notice in Form GST PCT-03. If explanation is not found satisfactory, the GST Practitioner may be disqualified by an order in Form GST PCT-04. The disqualification order is appealable to the Commissioner within 30 days. 4. Power to Arrest a person during proceedings (including search and seizure) under the HGST Act, 2017 : Section 69(1) of the HGST Act, 2017 provides that :- (A) The Commissioner may, by an order authorize any officer of the State tax to arrest a person who is believed to have committed an offence specified in clauses (a) or (b) or (c) or (d) of sub-section (1) of Section 132 of the Act. Such offences are :- (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoi....
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....ongful availment or utilization of input tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his duties under this Act; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any ot....
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.... the recovery provisions under the HGST Act, 2017 are in itself akin to the recovery provisions under the Land Revenue Act. (D) So far as, the recovery provisions under the HGST Act, 2017 are concerned, these are provided in chapter XV of the Act, as below :- (i) Under Section 73, a notice is to be issued requiring the person to show-cause as to why he should not pay the amount specified in the notice alongwith interest. Further, this notice should pertain to the demand arising on account of the reasons other than the reason of fraud etc. If the tax alongwith interest is paid within 30 days of issue of the notice, no penalty will be leviable, otherwise a penalty equivalent to 10 per cent of tax or ten thousand rupees, whichever is higher, shall be leviable. It is pertinent to mention that under Section 73(11) where any amount of self-assessed tax or collected as tax is not paid within thirty days of the due date, a penalty to 10 per cent of tax or ten thousand rupees, whichever is higher shall be payable. (ii) Under Section 74, if the demand is for the reasons fraud etc. the penalty may be equivalent to the tax specified ....