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. These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2020.

2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 36, in sub-rule (4), for the figures and words "20 percent.", the figures and words "10 percent." shall be substituted and deemed to have been substituted with effect from the 1st January, 2020.

3. In the said rules, after rule 86, the following rule shall be inserted, and deemed to have been inserted with effect from the 26th December, 2019, namely:-

"86A. Conditions of use of amount available in electronic credit ledger.-

(1) The Commissioner or an officer authorised by him in this behalf, not below the rank of Excise and Taxation Officer of State Tax, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as-

(a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36-

(i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or

(ii) without receipt of goods or services or both; or

(b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or

(c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or

(d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36,

may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount.

(2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit.

(3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.".

4. In the said rules, in rule 138E, in clause (b),

(i) for the sign ":" existing at the end, the sign and word "; or" shall be substituted;

(ii) after clause (b), the following clause shall be inserted and deemed to be inserted with effect from the 11th January, 2020; namely:-

"(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be:".

ANURAG RASTOGI,

Principal Secretary to Government, Haryana,

Excise and Taxation Department.