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 Haryana Government, Excise and Taxation Department, notification No.45/ST-2, dated the 30th June, 2017, namely:-
Amendment
In Haryana Government, Excise and Taxation Department, notification No.45/ST-2, dated the 30th June, 2017, in the third paragraph, -
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table (2),-
(a) in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(b) against serial number 3, 4, 5, and 6, under column 2, 3 and 4, for the existing entries, the following entries shall be substituted, namely:-
4.
5.
6.
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
ANURAG RASTOGI,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.