TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Third Amendment) Rules, 2023
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....n the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter for the said rules, in rule 23, in sub-rule (1), with effect from the 1st day of October, 2023,- (a) for the part beginning with the words "within a period of thirty days" and ending with the words and figures "section 30", the words "within a period of ninety days from the date of the service of the order of cancellation of registration" shall be substituted; (b) in the first proviso, for the words "Provided that", the following words and signs shall be substituted, namely: - "Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be exte....
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.... "suppliers", the words "The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers" shall be substituted. 6. In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:- "(2) The following periods shall not be included in the period of delay under sub- rule (1), namely:- (a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under sub-rule (3) of rule 92, that the applicant takes to- (i) furnish a reply in FO....
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....r cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of forty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. 2 Offence specified in clause (c) of sub-section (1) of section 132 of the Act 3 Offence specified in clause (d) of sub-section (1) of section 132 of the Act 4 Offence specified in clause (e) of sub-section (1) of section 132 of the Act 5 Offence specified in clause (f) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent of tax evaded. Amount equivalent to twenty-five per cent of....
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....amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as "requesting system"), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause (c) of sub-rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent o....
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....asis (Amount in Rupees) GSTIN Taxable Value 1 2 5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 "; 10. In the said rules, in FORM GSTR-8, with effect from the 1st day of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely;- "3....