The Government of Haryana on February 10, 2023, notified the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2022 to further amend the Haryana Goods and Services Tax Rules, 2017.
The following has been amended-
• In Rule 8 which states “Application for registration”
(i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted.
(ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and email address linked to the Permanent Account Number" shall be inserted.
(iii) in sub-rule (2), clauses(b) and (e) shall be omitted.
• In Rule 12 which states “Grant of registration to persons required to deduct tax at source or to collect tax at source” in sub-rule (3), after the word, "Where” the words, brackets, and figure "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted.
• In Rule 37 which states “Reversal of input tax credit in the case of non-payment of consideration” in sub-rule (1), with effect from October 01, 2022, -
(i) after the words, "value of such supply", the words, ", whether wholly or partly/' shall be inserted.
(ii) after the words, "shall pay", the words, "or reverse “shall be inserted;
(iii) after the words, "in respect of such supply", the letters and words, ", proportionate to the amount not paid to the supplier," shall be inserted.
[Notification No. 26/2022-State Tax]
