The Government of Haryana on August 21, 2025, published the Haryana Goods and Services Tax (Amendment) Bill, 2025, for general information. This Bill proposes significant amendments to the Haryana Goods and Services Tax Act, 2017, with some provisions taking effect retroactively from April 1, 2025. The changes aim to clarify legal terms, streamline compliance, and introduce new regulatory mechanisms to enhance tax administration.
The Bill introduces a new definition for "unique identification marking" to enable a new "track and trace mechanism" for specified goods. It also amends the definition of "municipal fund" and "local fund" to expand its scope under the GST framework. Key amendments to simplify compliance include replacing "an auto-generated statement" with a "statement" in Section 38 and allowing the government to specify conditions for filing returns. Additionally, the Bill clarifies that the input tax credit for "plant or machinery" should be interpreted as "plant and machinery," with this change being effective from July 1, 2017, to resolve past disputes.
In terms of enforcement, the Bill proposes a new penalty of one lakh rupees or ten percent of the tax payable for non-compliance with the new track and trace mechanism. It also amends appeal procedures, requiring a ten percent penalty deposit for appeals against orders that demand only a penalty without involving a tax demand. Finally, the Bill clarifies that certain supplies of goods warehoused in Special Economic Zones or Free Trade Warehousing Zones are considered taxable, and no refund will be issued for taxes already collected on these supplies.
[Notification No. 21-HLA of 2025/57/16183]
