Haryana Goods and Services Tax (Seventh Amendment) Rules, 2022

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.... on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2022. (2) They shall be deemed to have come into force with effect from the 1st December, 2022. 2. In the Haryana Goods and Services Tax Rules, 2017, (her....

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....) return to the recipient an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable....