The Excise and Taxation Department, Haryana on August 28, 2024, issued the Haryana Goods and Services Tax (Amendment) Rules, 2024, to further amend the Haryana Goods and Services Tax Rules, 2017.
The following has been amended namely: -
• Rule 8 which states “Application for Registration” the following sub-rule (4-A) has been substituted namely: -
“Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier”
• Rule 111 which states “Application to the Appellate Tribunal” has been substituted namely: -
“Application to the Appellate Tribunal.– (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately”
• Rule 113A which states “Withdrawal of Appeal or Application filed before the Appellate Tribunal” has been inserted.
[Notification No. 21/GST-2]
