TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Second Amendment) Rules, 2024.
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....tted; 4. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November, 2024, namely:- "47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.- Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.". 5. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure "FORM GSTR-7", the words ", on or before the tenth day of the month succeeding the calendar month," shall be inserted with effect from the 1st day of November, 2024. 6. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures "in contravention of sub-rule (10) of rule 96," shall be omitted. 7. In the said rules, in rule 88B, in sub-rule (1), after the word and figures "or section 74", the wo....
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.... (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (1) of section 74A" shall be inserted; (c) in sub-rule (2), for the words, brackets and figures "or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74", the words, brackets, figures and letters "or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A" shall be substituted; (d) in sub-rule (2B), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (e) for sub-rule (3), the following sub-rule shall be substituted, namely: -- "(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within t....
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....application in FORM GST SPL 02. (3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (5) The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement ....
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....t the applicant is eligible for waiver of interest and penalty as per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings under section 128A. (11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10).- (a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred to in clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not be required to be issued by the proper officer, in respect of the said notice or statement; (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (c) of sub-section (1) of section 128A, the liability created in the part II of Electronic Liability Register, shall be modified accordingly. (12) If the proper officer is not satisfied with the reply of the applicant, the proper officer shall issue an order in FORM GST SPL-07 rejecting the said application. (13) (a) In cases where notice in FORM GST SPL-03 has not been is....
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....peal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored, subject to condition that the applicant files an undertaking electronically on the portal in FORM GST SPL-08, within a period of three months from the date of issuance of the order by the appellate authority in FORM GST APL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority. (16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to sub-section (1) of section 128A, and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void. (17) In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in respect of any demand pertaining to erroneous refund or on account of demand pertai....
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....ellation of registration are hereby dropped. Or This is in reference to Notice issued in REG-31 vide Reference Number < SCN number > dated DD/MM/YYYY, for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Haryana Goods Services Tax Act, 2017 (19 of 2017). Since you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for cancellation of registration are hereby dropped. Suspension of the registration stands revoked with effect from DD/MM/YYYY Signature < Name of the Officer > Designation Jurisdiction Place: Date:". 16. In the said rules, in FORM GST REG-31, after paragraph 6, the following shall be inserted, namely: - "OR SUSPENSION DUE TO VIOLATION OF RULE 10A 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration, you have not furnished the valid details of bank account within thirty d....
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....n the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer. 5. The suspension of registration shall be lifted after you furnish the valid details of bank account on the common portal within stipulated time. 6. You may please note that your registration may be cancelled in case you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time. 17. In the said rules, in FORM GSTR-9, in the table, in Pt. III, in serial number 8, for serial number A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "A ITC as per GSTR-2B (table 3 thereof) < Auto > < Auto > < Auto > < Auto >". 18. In the said rules, in FORM GST APL-01, with effect from the 1st day of....
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....or the words and figures "section 179, 181, 191 and 418 of the Indian Penal Code", the words, figures and brackets "section 214, 216, 227 and sub-section (3) of section 318 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted. 21. In the said rules, in FORM GST DRC-01A, with effect from the 1st day of November, 2024, -- (a) in the heading, after the figures and brackets "73(5)/74(5)", the figures, letters, and brackets "/74A (8)/ 74A (9)" shall be inserted; (b) in PART A , -- (i) in the subject, after the words, figures and brackets "section 73(5)/section 74(5)", the figures, letters and brackets "/74A (8)/ 74A(9)" shall be inserted; (ii) in the first paragraph, after the words, figures and brackets "under section 73(5) / 74(5)", the figures, letters and brackets "/74A (8)/ 74A(9)" shall be inserted; (iii) after the fourth paragraph, the following shall be inserted, namely: -- "OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ......., failing which Show Cause Notice will be issued under sub-section (1)....
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....bsp;including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 TOTAL Table 4 4 Amount paid through DRC -03 Payment Reference No. IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > TOTAL < Auto > < Auto > < Auto > < Auto > < Auto > Table 5 5 Declaration: 1. I undertake that, I have not filed any writ petition against the said notice/ statement. OR I undertake that though I had filed a writ petition aga....
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....he order of the Appellate Authority/ Appellate Tribunal or Court as per section 75(2). 4. In Table 3A, columns 2 to 8 will be auto filled, in case the notice/ statement is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled by the applicant. 5. While calculating the amount deductible on account of not being payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement or order under section 73, as the case may be, applicant is required to ensure that such amount is deducted only where Input Tax Credit has been denied solely on account of contravention of section 16(4) and not on any other grounds. FORM GST SPL -02 [See rule 164(2)] Application for waiver of interest or penalty or both under section 128A, in respect of an order mentioned in clause (b) or clause (c) of sub-section (1) of the said section Reference No. Table 1 S. No. Particulars Remarks 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) < Auto > ....
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.... of FORM GST DRC-03A (where applicable) IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > < Auto > Total < Auto > < Auto > < Auto > < Auto > < Auto > Table 5 5 Declaration: 1. I undertake that, I have not filed any appeal or writ petition against the said order. OR I undertake that though I had filed an appeal / writ petition against the said order, I have withdrawn the said appeal/ writ petition (or) I have filed an application for withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application. 2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under sect....
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....nst which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the order is available on the common portal, ARN number of the same needs to be filled. If the same is not available on the portal, the order number of the manually issued order needs to be filled. 3. In Table 3, columns 2 to 8 will be auto filled, in case the order is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled in by the applicant. 4. Similarly, the reference number of the credit entry (made in ELR- Part II) needs to be filled in column 1 of Table 4. In case the payment intended to be made towards the said demand order was originally paid through FORM GST DRC-03, and later adjusted through filing an application in FORM GST DRC - 03A, the reference numbers of the same are to be filled in columns 2 and 3, and the rest of the columns will be auto-filled. 5. While calculating the amount deductible on account of not being payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or ....
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....p; 3. You are hereby required to show cause, along with necessary documents in FORM GST SPL-04, to support your claim, as to why your application no........... dated ........ should not be rejected. 4. You are also granted an opportunity for a personal hearing on [date and time] at [venue]. You may appear in person or through an authorized representative to present your case. [Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address] Upload Attachment FORM GST SPL-04 [See rule 164(9)] Reply to notice issued under rule 164(8) Date: Reference No: To Proper Officer ................................. Jurisdiction ................................. Legal Name of the applicant................................. Address of applicant .............................. Reference No of FORM GST SPL-03: ....... Dated ..... Subject: Reply to the notice issued in respect of application filed under section 128A. Sir/Madam, This is in ....
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....on of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/ Demand Order Details: a. Order No/ Notice No.: b. Date of order/ Notice: Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Tax including cess 1 2 3 4 5 6 7 8 9 CGST SGST IGST &....
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....ect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -06 [See Rule 164 (15)(b)(i)] Order for conclusion of proceedings as per section 128A Reference No. ...... Date: To, GSTIN of applicant ................................. Legal Name of applicant ................................. Address of applicant .............................. Name of the authorised representative - Reference No. of FORM GST SPL-01/ FORM GST SPL-02 ................. dated ............... Reference No. of FORM GST SPL-07 .................. dated ............. Reference No. of FORM GST APL-01 .................. dated ............. Subject: Order for approval of application submitted under section 128A 1. This has reference to your appeal with reference no. ...... dated ..... furnishing details/ information/ prayer and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. 2. Upon verification of the details provided ....
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....; IGST Cess TOTAL CGST SGST IGST Cess TOTAL [Signature] [Name of the Appellate Authority] [Designation] [Jurisdiction] Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -07 [See rule 164(12)] Order for Rejection o....