In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 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 amendment in the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017, for the existing third paragraph, the following paragraph shall be substituted, namely: -
"3. The rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:--
Table (2)
ANURAG RASTOGI,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.