The Excise and Taxation Department, Haryana on October 07, 2022 has issued Haryana Goods and Services Tax (Fifth Amendment) Rules, 2022 to further amend Haryana Goods and Services Tax Rules, 2017. This has come into force on October 01, 2022.
The following has been amended namely: -
• In Rule 21 which states “Registration to be cancelled in certain cases” the following clause has been inserted namely: -
“(h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;
(i) being a registered person required to file a return under proviso to sub-section (~) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods."
• In Rule 37 which states “Reversal of input tax credit in the case of non-payment of consideration” Sub-rule (1) and (2) have been substituted.
• Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 has been omitted.
Please refer to the notification to view the amendments
[Notification No. 61/GST-2]
