The Government of Haryana on November 06, 2023, issued the Haryana Goods and Services Tax (Amendment) Act, 2023, to further amend the Haryana Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 10, which states “Composition levy”:
(a) In clause (d) of sub-section (2), the words “goods or” have been omitted; And
(b) In clause (c) of sub-section (2A), the words “goods or” have been omitted.
• In section 16, which states “Eligibility and conditions for taking input tax credit” in sub-section (2):
(a) In the second proviso, “to, with interest thereon, in such manner as may be prescribed shall be added to the output tax liability”, for the words and figures “in such manner, payment by him including the interest payable under section 50 in such amount as may be prescribed and the words, symbols, and figures shall be supplied" have been substituted and;
(b) In the third proviso, after the words "by him", the words "to the supplier" shall be substituted.
For more information, kindly refer to the document attached.
[Notification No 23/2023]
