The Government of Haryana on October 27, 2023, issued the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2023 to further amend the Haryana Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In rule 14, which states “Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient”:
(i) In the marginal heading, after the words “online recipient” the letters and words “or to a person supplying online money gaming from a place outside India to a person in India” shall be inserted;
(ii) In sub-rule (1), after the words “online recipient” the letters and words “or any person supplying online money gaming from a place outside India to a person in India” shall be inserted.
• In rule 64, which states “Form and manner of submission of return by persons providing online information and database access or retrieval services”, the following rule has been substituted, namely:
“64. Form and manner of submission of return by persons providing online information and database access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.- Every registered person either providing online money gaming from a place outside India to a person in India or providing online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.”
This notification shall be deemed to have come into force with effect from October 01, 2023.
For further information, kindly refer to the document attached.
[Notification No 66/GST-2]
