The Excise and Taxation Department, Haryana on October 27, 2023, issued the Haryana Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Haryana Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• Rule 23 which states “Revocation of cancellation of registration” the following has been amended, the amendment shall be in effect from October 01, 2023: -
“In the first proviso, for the words “Provided that”, the following words and signs shall be substituted, namely: –
“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:”
• In the said rules, in rule 43, after sub-rule (5), – after Explanation 2, with effect from October 01, 2023, the following Explanation shall be inserted, namely: -
“Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers.”
• In the said rules, in rule 162, with effect from October 01, 2023, the following sub-rule (3A) has been inserted which states “The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table”
[Notification No. 65/GST-2]
