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, on the recommendations of the Council, 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 (Second Amendment) Rules, 2023.
(2) They shall be deemed to have come into force with effect from the 4th August,2023.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, in sub-rule (5), after the words, brackets and figure "sub-rule (4)", the words, brackets, figure and letter "or sub-rule (4A)", shall be inserted.
3. In the said rules, in rule 9,-
(a) in sub-rule (1), in the proviso,-
(i) after clause (a), the following clause shall be inserted, namely:-
"(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or";
(ii) in the longline, the words "in the presence of the said person" shall be omitted.
(b) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely:-
"(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or".
4. In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely:-
"within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal".
5. In the said rules, in rule 21A, -
(i) for sub-rule (2A), the following sub-rule shall be substituted, namely:-
"(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, or
(b) there is a contravention of the provisions of rule 10A by the registered person,
the registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.";
(ii) in sub-rule (4), after second proviso, the following proviso shall be inserted, namely: -
"Provided also that where the registration has been suspended under sub-rule (2A) for contravention of provisions of rule 10A and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon compliance with the provisions of rule 10A.".
6. In the said rules, for rule 25, the following rule shall be substituted, namely: "25. Physical verification of business premises in certain cases. -
(1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG- 30 on the common portal within a period of fifteen working days following the date of such verification.
(2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub-rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the time period specified in the said proviso.".
7. In the said rules, in rule 43, after sub-rule (5),-
(a) in Explanation 1, clause (c) shall be omitted;
8. In the said rules, in rule 46, in clause (f), in the proviso, for the words "name
and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient", the following words "name of the state of the recipient and the same shall be deemed to be the address on record of the recipient" shall be substituted;
9. In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely:-
"(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2) of rule 88D;
(f) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the details of the bank account as per the provisions of rule 10A.".
10. In the said rules, after rule 88C, the following rule shall be inserted, namely:-
"88D. Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return.-
(1) Where the amount of input tax credit availed by a registered person in the return for a tax period or periods furnished by him in FORM GSTR-3B exceeds the input tax credit available to such person in accordance with the auto-generated statement containing the details of input tax credit in FORM GSTR-2B in respect of the said tax period or periods, as the case may be, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01C, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to,-
(a) pay an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along with interest payable under section 50, through FORM GST DRC-03, or
(b) explain the reasons for the aforesaid difference in input tax credit on the common portal,
within a period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in the said sub-rule, either,-
(a) pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01C, electronically on the common portal, or
(b) furnish a reply, electronically on the common portal, incorporating reasons in respect of the amount of excess input tax credit that has still remained to be paid, if any, in Part B of FORM GST DRC-01C,
within the period specified in the said sub-rule.
(1) Where any amount specified in the intimation referred to in sub-rule (1) remains to be paid within the period specified in the said sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be.".
11. In the said rules, in rule 89,-
(a) in sub-rule (1), in third proviso, for the words "in the last return required to be furnished by him" the words "only after the last return required to be furnished by him has been so furnished" shall be substituted;
(b) in sub-rule (2), in clause (k), after the words "payment of tax" the words "and interest, if any, or any other amount paid" shall be inserted.
12. In the said rules, in rule 96, in sub-rule (2), both the provisos shall be omitted.
13. In the said rules, in rule 108, in sub-rule (1), -
(a) for the words "either electronically or otherwise as may be notified by the Commissioner", the word "electronically" shall be substituted;
(b) for the sign "." existing at the end, the sign ":" shall be substituted, and
(c) the following proviso shall be inserted, namely:-
"Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,
and in such case, a provisional acknowledgement shall be issued to the appellant immediately.".
14. In the said rules, in rule 109, in sub-rule (1),-
"Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-
15. in the said rules, after rule 142A, the following rule shall be inserted, namely:-
"142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.-
(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate, electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the person in default to pay the said amount, along with applicable interest, or, as the case may the amount of interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II of Electronic Liability Register in FORM GST PMT-01.
(2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery.
(3) Where any amount of tax or interest specified in the intimation referred to in sub- rule (1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.".
16. In the said rules, in FORM GSTR-3A, the following shall be inserted at the end, namely:-
"Or
Notice to return defaulter u/s 46 for not filing annual return
Financial year- Type of Return -GSTR-9/GSTR-9A
Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which appropriate action including imposition of penalty as per law will be taken.
3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice of penalty proceeding.
4. This is a system generated notice and does not require signature.".
17. In the said rules, in FORM GSTR-9, under the heading 'Instructions', -
(a) in paragraph 4, -
(A) after the word, letters and figures "or FY 2021-22", the word, letters and figures "or FY 2022-23" shall be inserted;
(B) in the Table, in second column, -
(I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: -
'For FY 2022-23, the registered person shall report NonGST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.';
(II) against serial numbers 5H, 5-I and 5J and 5K, for the figures and word "2020-21 and 2021-22", the figures and word "202021, 2021- 22 and 2022-23" shall respectively be substituted;
(b) in paragraph 5, in the Table, in second column, -
(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21 and 2021-22", the letters, figures and word "FY 2019-20, 2020-21, 2021-22 and 2022-23" shall
respectively be substituted;
(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted;
(c) in paragraph 7, -
(A) after the words and figures "filed upto 30th November, 2022.", the following words, figures and letters shall be inserted, namely:
"For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023.";
(I) against serial numbers 10 and 11, the following shall be inserted at the end, namely: -
"For FY 2022-23, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here.";
(II) against serial number 12, -
(i) after the words, figures and brackets "upto 30th November, 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following shall be inserted, namely: -
"For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.";
(ii) for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted;
(III) against serial number 13, -
(i) after the words, letters and figures "reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23,", the following shall be inserted, namely: -
"For FY 2022-23, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2022- 23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24.";
(d) in paragraph 8, in the Table, in second column, -
(A) against serial numbers, -
(I) 15A, 15B, 15C and 15D; and
(II)15E, 15F and 15G,
for the figures and word "2020-21 and 2021-22", the letters, figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted.";
(B) against serial numbers 16A, 16B and 16C, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted.";
(C) against serial number 17 and 18, for the word, letter and figures "For FY 2021- 22", the words, letter and figures "For FY 2021-22 and 202223" shall be substituted.".
18. In the said rules, in FORM GSTR-9C,-
(i) in Part A, in the table -
(a) in Serial Number 9, after B and the entries relating thereto, the following entries shall be inserted, namely: -
(b) in Serial Number 11, after description "5%", the following description shall be inserted, namely: -
(c) in Pt. V, after description "5%", the following description shall be inserted, namely: -
(ii) under the heading 'Instructions', -
(a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted.
19. In the said rules, in FORM GST RFD-01, in Annexure-1, under Statement-7, for the Table, the following Table shall be substituted, namely:-
20. In the said rules, after FORM GST DRC-01B, the following forms shall be
inserted, namely: -
"FORM GST DRC-01C
[See rule 88D]
PART-A (System Generated)
Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
GSTIN:
Legal Name:
1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B exceeds the
amount of input tax credit available to you in accordance with the auto-generated statement containing the details of input tax credit made available to you in FORM GSTR-2B for the period < from><to> by an amount of Rs. .......... The details thereof are as follows:
2. In accordance with sub-rule (1) of rule 88D, you are hereby requested to either pay an amount equal to the said excess input tax credit, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01C, and/or furnish the reply in Part-B of FORM GST DRC-01C incorporating reasons in respect of that part of the excess input tax credit that has remained to be paid, within a period of seven days.
3. It may be noted that where any amount of the excess input tax credit remains to be paid after completion of a period of seven days and where no explanation or reason for the same is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act.
4. This is a system generated notice and does not require signature.
PART-B
Reply by Taxpayer in respect of the intimation of difference in input tax credit
A. I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03, and the details thereof are as below:
AND/OR
B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under:
Verification
I ______________________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
FORM GST DRC -01D
[See rule 142B]
Intimation for amount recoverable under section 79
1. Details of intimation:
(a) Financial year:
(b) Tax period: From --- To ---
2. Section(s) of the Act or rule (s) under which intimation is issued: < Drop down or check box for section 75 (12) r/w 79 may be provided>
3. Details of tax, interest or any amount payable:________________________________(Amount in Rs.)
You are hereby directed to make the payment within seven days failing which proceedings shall be initiated against you to recover the outstanding dues as per the provisions of section 79 of the Act.
To,
GSTIN/ID
Name
Address
Note -
1. Only applicable fields may be filled up."
DEVINDER SINGH KALYAN,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.