In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2017.

(2) They shall be deemed to have come into force with effect from the 22nd June, 2017.

2. In the Haryana Goods and Services Tax Rules, 2017, (herein after called the said rules), in rule 10, in sub-rule (4), for the words "digitally signed", the words "duly signed or verified through electronic verification code" shall be substituted.

3. In the said rules, in rule 13, in sub-rule (4), for the words "signed", the words "duly signed or verified through electronic verification code" shall be substituted.

4. In the said rules, in rule 19, in sub-rule (1), in the second proviso, for the words "the said rule", the words, brackets and figures "sub-rule (2) of rule 8" shall be substituted.

5. In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:-

"(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or

(c) violates the provisions of section 171 of the Act or the rules made thereunder.".

6. In the said rules, in rule 22, in sub-rule (3), the words, brackets and figure "sub-rule (1) of " shall be omitted.

7. In the said rules, in rule 24,-

(i) in sub-rule (1), the second proviso shall be omitted;

(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-

"(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.".

8. In the said rules, in rule 26, in sub-rule (3), for the words "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)", the words "or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf." shall be substituted.

9. In the said rules, in Form GST CMP-04, in the table, for serial number 5 and entries thereagainst, the following serial number and entries thereagainst shall be substituted, namely:-

"5. Category of Registered Person

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.".

10. In the said rules, in Form GST CMP-07, for the brackets, words and figures "[See rule 6(6)]", the brackets, words and figures "[See rule 6(5)]" shall be substituted.

11. In the said rules, in Form GST REG-12, for the words and figures "within 30 days", the words and figures "within 90 days" shall be substituted.

12. In the said rules, in Form REG-25,-

(i) for the words and letters, "Provisional ID", the letters "GSTIN" shall be substituted;

(ii) the words "Place" and "<State>" shall be omitted.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.