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 (Fourth Amendment) Rules, 2019.

(2) They shall be deemed to have come into force with effect from 23rd April, 2019.

2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:-

"Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:

Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.".

3. In the said rules, for rule 62, the following rule shall be substituted, namely:-

"62. Form and manner of submission of statement and return.-

(1) Every registered person paying tax under section 10 or paying tax by availing the benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019 shall -

(i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter; and

(ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year, electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) Every registered person furnishing the statement under sub-rule (1) shall discharge his liability towards tax or interest payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.

(3) The return furnished under sub-rule (1) shall include the,-

(a) invoice wise Inter-State and Intra-State inward supplies received from registered and un-registered persons; and

(b) consolidated details of outward supplies made.

(4) A registered person who has opted to pay tax under section 10 or by availing the benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.

Explanation.- For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme or opting for paying tax by availing the benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019.

(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls.

(6) A registered person who ceases to avail the benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.".

4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:-

"Form GST CMP - 08

[See rule 62]

Statement for payment of self-assessed tax

3. Summary of self-assessed liability

(net of advances, credit and debit notes and any other adjustment due to amendments etc.)

(Amount in Rs. in all tables)

4. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Instructions:

1. The taxpayer paying tax under the provisions of section 10 of the Haryana Goods and Services Tax Act, 2017 or by availing the benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019 shall make payment of tax on quarterly basis by the due date.

2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability.

3. Negative value may be reported as such if such value comes after adjustment.

4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period.

5. Interest shall be leviable if payment is made after the due date.

6. 'Nil' Statement shall be filed if there is no tax liability due during the quarter.".

5. In the said rules, in FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:-

"17. Taxpayers who want to pay tax by availing benefit of the Haryana Government, Excise and Taxation Department, Notification No. 32/GST-2, dated the 8th March, 2019, as amended, shall indicate such option at serial no. 5 and 6.1(iii) of this Form.".

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.