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 (Sixth Amendment) Rules, 2020.

(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 5th May, 2020.

2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 26, in sub-rule (1), in the proviso,

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

(ii) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 21st April, 2020, namely:-

"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).".

3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: -

"67A.Manner of furnishing of return by short messaging service facility.-

Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.".

ANURAG RASTOGI,

Principal Secretary to Government,

Haryana, Excise and Taxation Department.