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

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

27-Oct-2023 | 65/GST-2

Government of Haryana has introduced the Haryana Goods and Services Tax (Third Amendment) Rules, 2023. The key highlights of this amendment are: 1. Rule 94 is renumbered as sub-rule (1). A new sub-rule (2) is introduced, stating that certain periods will not be included in the period of delay, such as the time taken by the applicant to respond to notice in FORM GST RFD-08, or to submit additional documents or reply, beyond fifteen days of receiving the notice. Additionally, any time taken by the applicant to furnish correct bank account details for refund crediting is exempted. 2. In rule 43, a new Explanation 3 is inserted after sub-rule (5) from October 1, 2023. It pertains to the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act, which is to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act. This involves the value of supply of goods from Duty Free Shops at arrival terminals in international airports to incoming passengers. 3. After rule 162, a new rule 163 is added, effective from October 1, 2023. It deals with consent-based sharing of information. When a registered person chooses to share certain information, like amended FORM GST REG-01, GSTR-3B, and GSTR-1 for specific tax periods, with a requesting system, the system must obtain the consent of the registered person. This consent, along with the relevant tax period details, will be communicated to the common portal.

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