Haryana Goods and Services Tax (Amendment) Act, 2020

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...., State tax in certain cases and for matters connected therewith or incidental thereto. Be it enacted by the Legislature of the State of Haryana in the Seventy-first Year of the Republic of India as follows :- Short title and commencement. 1. (1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2020.    (2) The provisions of sections 3 to 10 and 15 of this Act shall come into force from such date, as the Government may, by notification in the Official Gazette, appoint. Amendment of section 2 of Haryana Act 19 of 2017. 2. For sub-clauses (c) and (d) of clause (114) of section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the principal Act), the following sub-clause....

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....ified in clause (a).". Amendment of section 31 of Haryana Act 19 of 2017. 7. For the proviso to sub-section (2) of section 31 of the principal Act, the following proviso shall be substituted, namely :- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner, as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.". Ame....

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....ails input tax credit" shall be omitted. Amendment of section 140 of Haryana Act 19 of 2017 11. In section 140 of the principal Act,- (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted ; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted ; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words and signs "goods held in stock on the appointed day, within such time and in such manner, as may be prescribed, subject to" shall be substituted ; (d) in sub-section (5), for the words "existing law", the words and sign "existing law, within such time ....

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....he provisions of this Act.". Amendment of section 172 of Haryana Act 19 of 2017. 13. In the proviso of sub-section (1) of section 172 of the principal Act, for the words "three years", the words "five years" shall be substituted and shall be deemed to have been substituted from the 30th June, 2020. Amendment of section 174 of Haryana Act 19 of 2017. 14. In clause (f) of sub-section (2) of section 174 of the principal Act,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be added, namely :- "Provided that the Government may, by notification in the Official Gazette, make such provisions as appears to it necessary or expedient, for extendin....