The Government of Haryana on November 15, 2023, issued the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2023 further to amend the Haryana Goods and Services Tax Rules, 2017.
The following amendments have been stated: -
• Rule 28 has been renumbered as sub-rule (1) and after the sub-rule, as so renumbered, the following sub-rule shall be inserted, namely: -
"(2) Notwithstanding anything contained in sub-rule (I), the value of supply of services by a supplier to a recipient who is a related person, by way of providing a corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one percent of the amount of such guarantee offered, or the actual consideration, whichever is higher."
• In FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause shall be inserted, namely: -
"(xiva) One Person Company".
• The FORM GSTR-8, -serial number 5 has been omitted.
• In FORM GST DRC-22, after the last paragraph, the following paragraph shall be inserted, namely: -
"This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.".
They shall come into force with effect from October 26, 2023.
For more details, kindly view, the document attached below.
[Notification No. No. 68/GST-2]
