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Taxation Haryana Ministry of Finance Haryana Goods and Services Tax Act, 2017

Haryana Goods and Services Tax (Second Amendment) Rules, 2023

14-Sep-2023 | 46/GST-2

Government of Haryana has issued Haryana Goods and Services Tax (Second Amendment) Rules, 2023, effective from 4th August 2023.

The key highlights of the amendment are:

1. Rule 25 - Physical Verification of Business Premises in Certain Cases:

a. The proper officer can order the physical verification of a person's place of business after the grant of registration.

b. The verification report, along with other documents and photographs, must be uploaded in FORM GST REG-30 on the common portal within fifteen working days following the date of verification.

2. Rule 59 - Amendment in Sub-rule (6): Sub-rule (6) of Rule 59 is amended to include two new clauses (e) and (f):

a. A registered person who has received an intimation on the common portal under sub-rule (1) of rule 88D regarding excess input tax credit for a tax period shall not be allowed to furnish details of outward supplies in FORM GSTR-I or using the invoice furnishing facility for a subsequent tax period unless they have either paid the specified excess input tax credit or provided an explanation for the remaining unpaid amount as required under sub-rule (2) of rule 88D.

b. A registered person shall not be allowed to furnish details of outward supplies in FORM GSTR-I or using the invoice furnishing facility if they have not furnished details of their bank account as per the provisions of rule 10A.

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